What are the main legal forms to open a business in Basel City?

The main forms are: sole proprietorship (unlimited liability, simple administration), simple company (partnership between 2+ shareholders with unlimited liability), joint stock company/SA (company with minimum share capital, limited liability), limited liability company/SAGL (hybrid between company and SA), cooperative (collective management). The choice depends on how much capital you have, whether you will have partners, and the degree of responsibility you want to maintain personally.

What do I need to do to register my business with the Basel City Trade Register?

Contact the commercial register office of the canton of Basel-City with: completed registration form, bank certificates (if paid capital), articles of association/deed of incorporation (for companies), appointment of directors with authenticated signatures. After registration, the cantonal database automatically communicates to the Federal Administration of Customs and Taxes (AFC). Subsequently, it notifies the tax situation to the canton and stipulates a LAMal within 3 months.

What are the mandatory costs and contributions after opening?

You will have to pay: AVS/AI contributions (10.6% total if dependent on your SA; 10.6% on net income if a sole proprietorship), unemployment insurance (AD) up to the annual ceiling, LAMal (private health insurance with variable premiums for canton and cash), occupational pension/LPP if you have employees (7-18% according to age), SUVA accident premiums (0.7-1.5% according to sector). In addition, you will have to pay federal, cantonal, and municipal taxes on annual income/profits.

How does the tax system work for a new business in Switzerland?

Switzerland has three levels of taxation: federal (direct federal tax/DFI with progressive rates), cantonal (each canton has its own rates), and municipal (each municipality applies cantonal multiplier). For Basel City, taxes vary slightly between semi-canton municipalities. Declares net income (after deductions for professional expenses and compulsory social contributions) in federal and cantonal declaration within the annual deadlines established by AFC and cantonal administration.

Do I need to open a separate bank account for the business?

Yes, it is strongly recommended (legally mandatory for SA and SAGL, highly recommended for sole proprietorship). A separate business account facilitates accounting, verification of deductible professional expenses, and clearly demonstrates the separation between personal and business assets in case of tax control. If you deposit capital for an SA, the account must be in the name of the company and certified by the depositing bank.

Open activities Basel City: register and costs (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 24 August 2026

Business registration office desk with official forms and documents for company registration in Basel-Stadt canton, Switzerland

Complete guide on legal forms, registration in the trade register, AVS/AI/LAMal social contributions and federal, cantonal and municipal taxes in the canton of Basel-City.

Context

In a nutshell

Opening a business requires a choice of legal form (company, SA, SAGL, simple company)
Compulsory registration in the commercial register of the canton of Basel-City
Social contributions (AVS/AI 10.6%, AD 1.1%, LAMal) mandatory immediately
Federal, cantonal and municipal taxes in three levels

Key facts

What: Registration in the trade register for new economic activities
Where: Canton of Basel-City (cantonal administration)
Who: Individual entrepreneurs, partners, shareholders according to legal form
When: Before starting economic activity
Legal forms: Sole proprietorship, simple company, SA, SAGL, cooperative
Taxes: Three-level system — federal (IFD), cantonal, municipal
Compulsory contributions: AVS/AI 10.6%, AD 1.1%, private LAMal, LPP if employees

Opening a business in the canton of Basel-City means facing an administrative and fiscal system structured on three levels of taxation and numerous social security obligations. The initial choice concerns the legal form: the tax regime, minimum capital requirements and insurance charges vary significantly between sole proprietorships, partnerships, public limited companies (SAs) and limited liability companies (SAGS).

The first concrete step is the registration in the commercial register of the canton of Basel-City. It is not an optional requirement: every economic activity exercised in a professional capacity must be registered before

Operational details

The Swiss tax system: three levels

Taxation in Switzerland consists of three distinct levels: direct federal tax (DFI), cantonal tax and municipal tax. Basel City, as a semi-canton, has its own cantonal multipliers and Basel municipalities apply municipal multipliers on a cantonal basis. This means that two businesses with the same turnover in different municipalities of Basel City can pay slightly different amounts of municipal tax, although the federal and cantonal basis remains identical.

A SA will pay corporate net income taxes at the three levels according to the federal progressive rates, the cantonal rate of Basel City and the specific municipal multiplier. A sole proprietorship will pay personal professional net income taxes, reducing the tax base with deductions for mandatory social contributions (AVS/AI, unemployment insurance) and documented professional expenses. A SAGL combines elements of both: the entity is taxed on income, but with greater distributional flexibility than an SA.

Social security and insurance obligations

Health insurance (LAMal) is mandatory for anyone residing in Switzerland and must be taken out within 3 months of the start of residence or the start of business for those who already reside. LAMal is not a tax or a salary contribution: it is a private insurance with per capita premiums that vary by canton and sick fund. Basel

Useful planning tools

To estimate your pension strategy, use the pension planner and the pillar 3 simulator.

Key points

Step-by-Step Procedure for Registration

Phase 1: Preliminary Preparation

Before contacting the commercial register, define the legal form of your activity. If you choose a sole proprietorship, you will need a business name (denomination), the company address (Swiss address), and a brief description of the activity. If you choose a SA or SAGL, you must draw up a statute or founding deed, designate administrative bodies (board of directors, manager), and pay the minimum capital to a bank (depositary trustee). The simple partnership requires a written agreement between partners.

Phase 2: Registration with the Cantonal Office

The canton of Basel City has a central office for the commercial register where you can submit the registration application. At the national level, information on uniform procedures is coordinated between cantonal administrations, but the actual request is made to the cantonal office. Typical documents include:

Completed registration form (available at the cantonal office)
Bank certificate (if capital payment)
Statute/founding deed (for SA, SAGL, simple partnership)
Designation of administrators and legal representatives with authenticated signature
Identity document of the applicant

Phase 3: Notification to Tax and Insurance Authorities

After registration with the commercial register, the Federal Administration of Customs and Taxes (AFC) automatically receives the data from the cantonal database. However, you must notify your cantonal residence of the tax situation (federal and cantonal declarations) and conclude health insurance within 3 months. If you have employees, you must also register the company with the competent administrative office for professional pension management (LPP) for your sector and canton.

Phase 4: Opening a Bank Account and Accounting

…

Frequently Asked Questions

What are the main legal forms to open a business in Basel City?: The main forms are: sole proprietorship (unlimited liability, simple administration), simple company (partnership between 2+ shareholders with unlimited liability), joint stock company/SA (company with minimum share capital, limited liability), limited liability company/SAGL (hybrid between company and SA), cooperative (collective management). The choice depends on how much capital you have, whether you will have partners, and the degree of responsibility you want to maintain personally.
What do I need to do to register my business with the Basel City Trade Register?: Contact the commercial register office of the canton of Basel-City with: completed registration form, bank certificates (if paid capital), articles of association/deed of incorporation (for companies), appointment of directors with authenticated signatures. After registration, the cantonal database automatically communicates to the Federal Administration of Customs and Taxes (AFC). Subsequently, it notifies the tax situation to the canton and stipulates a LAMal within 3 months.
What are the mandatory costs and contributions after opening?: You will have to pay: AVS/AI contributions (10.6% total if dependent on your SA; 10.6% on net income if a sole proprietorship), unemployment insurance (AD) up to the annual ceiling, LAMal (private health insurance with variable premiums for canton and cash), occupational pension/LPP if you have employees (7-18% according to age), SUVA accident premiums (0.7-1.5% according to sector). In addition, you will have to pay federal, cantonal, and municipal taxes on annual income/profits.
How does the tax system work for a new business in Switzerland?: Switzerland has three levels of taxation: federal (direct federal tax/DFI with progressive rates), cantonal (each canton has its own rates), and municipal (each municipality applies cantonal multiplier). For Basel City, taxes vary slightly between semi-canton municipalities. Declares net income (after deductions for professional expenses and compulsory social contributions) in federal and cantonal declaration within the annual deadlines established by AFC and cantonal administration.
Do I need to open a separate bank account for the business?: Yes, it is strongly recommended (legally mandatory for SA and SAGL, highly recommended for sole proprietorship). A separate business account facilitates accounting, verification of deductible professional expenses, and clearly demonstrates the separation between personal and business assets in case of tax control. If you deposit capital for an SA, the account must be in the name of the company and certified by the depositing bank.