What are the immediate obligations when I open a business in Solothurn with at least one employee?

The obligations are immediate and linked: registration in the commercial register (legal), registration as an AVS employer, LAMal stipulation within 3 months, registration in a pension fund (LPP). The employer pays 5.3% of AVS (the employee 5.3%), 0.7-1.5% of SUVA according to the sector, 1.1% of unemployment up to the annual ceiling, and a percentage LPP of the coordinated salary (7–18% according to age). Failure to comply exposes you to administrative sanctions.

By when do I need to take out compulsory health insurance (LAMal)?

Compulsory health insurance (LAMal) must be taken out within 3 months of starting business or arriving in Switzerland. The prizes are individual, proportional to age and canton (Solothurn has its own prizes). Adult deductibles range from CHF 300 to CHF 2,500. The canton of Solothurn offers premium reductions (subsidies) for those with low incomes.

How does the three-level tax structure (federal, cantonal, municipal) apply to my business income?

The federal direct tax (IFD) is calculated at the federal level. The canton of Solothurn applies its own cantonal rate. Each municipality in the same canton applies a multiplier to the cantonal rate. The result is a combined effective rate that varies between municipalities. The entrepreneur pays the tax on the sum of income and capital according to federal and cantonal regulations.

What are the LPP (occupational pension) contributions that I have to pay as an employer?

The LPP contributions are percentages of the coordinated salary and vary according to the age of the employee: 7% range 25–34 years, 10% range 35–44 years, 15% range 45–54 years, 18% from 55 years up to the reference age for retirement. The employee pays his own share (typically 5–10% according to the regulations of the chosen fund). Registration in a pension fund of the cantonal register of Solothurn is mandatory.

If I don't register on time, what happens?

Omission or delay in enrollment is a federal and cantonal infraction. The activity is considered illegal, exposes you to fines, lack of insurance coverage (SUVA, LPP) and tax disputes. The advice is to complete the registration immediately, even if late, and communicate with the cantonal office of Solothurn to regularize the position.

Starting activities in Solothurn: costs and procedure (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 6 September 2026

Entrepreneur reviewing business registration documents while starting a new venture in Canton Soletta.

Legal form, registration in the commercial register, cantonal taxes and social security obligations: the procedure for opening businesses in the canton of Solothurn.

Context

In brief

Mandatory registration with the commercial register
Three levels of taxation: federal, cantonal, municipal
AVS and pension obligations if there is an employee
LAMal mandatory within 3 months, deductibles from CHF 300–2'500

Key facts

What: Starting a business in the canton of Solothurn
Where: Cantonal commercial register office of Solothurn
Who: Entrepreneurs, LLCs, PLCs, sole proprietorships
Employee AVS contributions: 5.3% (10.6% total with employer)
LAMal obligations: Within 3 months of starting activity
Tax levels: Federal (IFD) + cantonal + municipal Solothurn
LPP contributions: 7–18% coordinated salary according to age
SUVA: 0.7–1.5% according to economic sector

Starting a business in the canton of Solothurn requires compliance with well-defined federal, cantonal, and municipal obligations. The Swiss tax structure is divided into three levels: the federal direct tax (IFD) is fixed at the national level, while the canton of Solothurn applies a cantonal rate and each municipality its own multiplier. This system implies that each entrepreneur is subject to cumulative taxation based on personal and business income.

Registration with the commercial register is the administrative foundation: without it, no activity can proceed legally in the canton. Simultaneously, anyone wishing to operate must activate mandatory health insurance (LAMal) within 3 months of starting the activity. This obligation applies to every resident in Switzerland, including entrepreneurs, and is non-negotiable. LAMal covers health risks with deductibles ranging from CHF 300 to CHF 2'500 for adults, with individual premiums varying according to age and canton of residence. The canton of Solothurn may offer premium reductions (subsidies) based on income.

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Operational details

The entrepreneur who opens a business in Solothurn encounters a three-tier tax structure. The direct federal tax is fixed at the national level according to federal rates. This is added to the cantonal tax of Solothurn, which applies its own rate, multiplied finally by the municipal coefficient: the result is an effective rate that varies not only between cantons but also between municipalities within the same canton. This combination generates a unique tax burden for each jurisdiction. For those with employees, the pension obligations are non-negotiable and generate a fixed personnel cost. The employer pays 5.3% of AVS/AI/IPG (the employee pays the same amount); 0.7–1.5% for SUVA depending on the sector; 1.1% for unemployment and professional health insurance up to an annual maximum. If the entrepreneur has at least one employee, they are required to contribute to professional pension provision (LPP/BVG): the employer pays a percentage of the coordinated salary that varies from 7% (25–34 age bracket) to 10% (35–44 years), 15% (45–54 years), and 18% (from 55 years until the reference age for retirement). Every resident in Switzerland — including entrepreneurs — must take out compulsory health insurance (LAMal) within 3 months of arrival or starting a business. Premiums are individual and proportional to age and canton of residence, not deducted from salary but paid directly to the insurer. Deductibles for adults range from CHF 300 to CHF 2,500 annually. The canton of Solothurn recognizes premium reductions (cantonal subsidies) for those with low incomes, calculated according to its own criteria.

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Key points

The procedure to legally start a business in Solothurn follows these steps:

Step 1 — Choosing the legal form and preparing documentation

Decide between a sole proprietorship, LLC, or corporation. For corporate forms, draft the articles of association, gather identification documents (passport or ID card), obtain a criminal record certificate from the competent authorities, and appoint any managers or legal representatives.

Step 2 — Opening a dedicated bank account

At a Swiss bank, open a business account dedicated to the activity and deposit the minimum share capital required by the chosen legal form (specific amounts are determined at the federal level). The account must be in the name of the company or corporation, not the personal owner.

Step 3 — Registration in the commercial register

Submit the application to the competent cantonal office (Solothurn Canton Commercial Register), attaching the corporate documentation, the criminal record certificate, and proof of capital deposit. The process can be done online or in paper form according to cantonal procedures. Once approved, the company receives a registration number that legally identifies it.

Step 4 — Registration as an AVS employer

Simultaneously with the commercial registration, register with the competent AVS office (Solothurn Canton compensation fund) as an employer and a natural person subject to AVS. This obligation arises even if there are no employees yet, and is a prerequisite for hiring the first employee.

Step 5 — VAT declaration (if applicable)

If the annual turnover is expected to exceed the federal threshold, register with the competent federal office for VAT within the deadlines set by federal law. Registration enables billing with VAT and deducting the tax on business costs.

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Frequently Asked Questions

What are the immediate obligations when I open a business in Solothurn with at least one employee?: The obligations are immediate and linked: registration in the commercial register (legal), registration as an AVS employer, LAMal stipulation within 3 months, registration in a pension fund (LPP). The employer pays 5.3% of AVS (the employee 5.3%), 0.7-1.5% of SUVA according to the sector, 1.1% of unemployment up to the annual ceiling, and a percentage LPP of the coordinated salary (7–18% according to age). Failure to comply exposes you to administrative sanctions.
By when do I need to take out compulsory health insurance (LAMal)?: Compulsory health insurance (LAMal) must be taken out within 3 months of starting business or arriving in Switzerland. The prizes are individual, proportional to age and canton (Solothurn has its own prizes). Adult deductibles range from CHF 300 to CHF 2,500. The canton of Solothurn offers premium reductions (subsidies) for those with low incomes.
How does the three-level tax structure (federal, cantonal, municipal) apply to my business income?: The federal direct tax (IFD) is calculated at the federal level. The canton of Solothurn applies its own cantonal rate. Each municipality in the same canton applies a multiplier to the cantonal rate. The result is a combined effective rate that varies between municipalities. The entrepreneur pays the tax on the sum of income and capital according to federal and cantonal regulations.
What are the LPP (occupational pension) contributions that I have to pay as an employer?: The LPP contributions are percentages of the coordinated salary and vary according to the age of the employee: 7% range 25–34 years, 10% range 35–44 years, 15% range 45–54 years, 18% from 55 years up to the reference age for retirement. The employee pays his own share (typically 5–10% according to the regulations of the chosen fund). Registration in a pension fund of the cantonal register of Solothurn is mandatory.
If I don't register on time, what happens?: Omission or delay in enrollment is a federal and cantonal infraction. The activity is considered illegal, exposes you to fines, lack of insurance coverage (SUVA, LPP) and tax disputes. The advice is to complete the registration immediately, even if late, and communicate with the cantonal office of Solothurn to regularize the position.