Checklist: forming a company

Do you wish to form a company? The main points to be respected are outlined below: 

All legal forms

  • Budget for start-up costs
  • Arrange a tax consultation and calculation in relation to the formation
  • Determine a business name (to be clarified with the cantonal commercial registry office)
  • Register for the Old-Age and Survivor Insurance (OSI) pension fund
  • Determine VAT status. If VAT must be paid, register with the Federal Tax Administration.

With employees

  • Register employees for the Old-Age and Survivor Insurance pension fund and take out the mandatory insurance for the Occupational Pension Plan (OPP) and Professional Accident Insurance (PAI) (note: owners of companies with share capital [corps. and LLCs] are subject to the same social insurance obligations as employees) 

All legal forms, excluding sole proprietorships

  • Prepare a business contract and articles of association
  • Register with the commercial register
  • Determine the necessary bodies: board of directors/partners, management, administration or committee; auditor
  • Send formation instruments to a notary for review and to the commercial register; adapt if necessary
  • Request a declaration of acceptance from the auditor
  • Organize a general meeting 

LLC and Corp.

  • Determine the corporate capital, in particular the share capital, distribution and settlement (payment of dividends)
  • Choose a bank for the corporate shares and open an account
  • Pay the amount to the bank for paid-in corporate shares and member's shares (present a copy of the registration with the commercial register)
  • Issue a certificate of corporate shares and units, begin keeping accounting records for the shares and the company

Information

Last modification 27.09.2019

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