What is the minimum capital required to open a business in Basel Countryside?

The minimum capital depends on the legal form. A sole proprietorship does not require minimum paid-in capital. A limited liability company normally requires a minimum share capital (variable figure depending on the form). A joint-stock company requires significantly higher capital. Contact the Basel Campaign trade register office for specific details on the desired legal form.

Do I need to subscribe to the LAMal before recording the activity?

LAMal is mandatory health insurance for all residents in Switzerland, regardless of professional status. It is not a specific fulfillment of the opening of activities, but a parallel obligation for those residing in Switzerland. It is compulsory for each person, includes deductibles from CHF 300 to CHF 2500 for adults according to personal choice, and sick funds are private with per capita premiums differentiated by canton and region.

If I have only one employee, what contributions do I have to pay monthly?

For each employee, the employer pays: AVS/AI 5.3%, IPG 5.3%, AD (unemployment) 1.1% up to the annual maximum, LAA (accidents) 0.7-1.5% according to the sector. If the coordinated salary exceeds the federal threshold, the obligation to enroll in the LPP pension fund is triggered with contributions from 7% (25-34 years) to 18% (55+). The employee personally signs the LAMal (not withheld from salary).

What taxes will I pay if I open a sole proprietorship?

A sole proprietorship is subject to: direct federal tax (percentage of net income), cantonal tax of Basel Countryside, municipal tax of the municipality where it is headquartered (applied as a multiplier). In addition, if the turnover exceeds federal thresholds, VAT registration is mandatory. The exact amount varies for each taxation level, municipality and year, and is based on reported net income.

When do I have to pay the first AVS contributions if I work alone?

If you work as a sole proprietorship without employees, you must pay AVS/AI contributions (10.6% of net income) on a quarterly or annual basis according to the scheme of the compensation fund. The first payment usually starts from the month of registration at the competent AVS fund. Please contact the AVS Clearinghouse for the exact calendar and payment methods.

Opening businesses in Basel Countryside: registers and costs (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 2 September 2026

Swiss cantonal administrative building housing business registration office for companies

Registration in the commercial register, legal forms, social security and insurance obligations: everything you need to start a business in the canton.

Context

In brief

Registration with the cantonal commercial register is mandatory for every new business
Three levels of taxation: federal, cantonal, and municipal
Pension obligations: AHV/AI, BVG, KVG, accident insurance (UVG)

Key facts

What: Opening a business with registration in the cantonal commercial register
Where: Canton of Basel-Landschaft
Who: Entrepreneurs, self-employed workers, small and medium-sized companies
Levels of taxation: 3 (federal, cantonal, municipal)
AHV/AI contributions: 5.3% from employee, 5.3% from employer (total 10.6%)
BVG contributions: Vary from 7% (25-34 years) to 18% (55+ until reference age)
KVG: Mandatory, deductibles from CHF 300 to CHF 2500 for adults

Starting a business in Switzerland, specifically in the canton of Basel-Landschaft, requires compliance with federal, cantonal, and municipal obligations ranging from registration in the commercial register to pension and tax requirements. Switzerland does not have a centralized business administration model: each canton manages its own commercial register according to common federal principles, but with modalities and deadlines that can vary slightly from territory to territory.

…

Operational details

The costs and tax levels

Anyone starting a business in Switzerland faces a tax structure with three levels, each managed by different authorities. At the federal level, the Federal Customs and Tax Administration collects the federal direct tax, calculated as a percentage of the net income of the business. Income is also subject to value-added tax (VAT), a federal tax on turnover, if the annual turnover exceeds certain federal registration thresholds.

At the cantonal level, the canton of Basel-Landschaft applies its own direct tax rate according to its tax legislation. At the municipal level, the municipalities of the canton apply a multiplier to the cantonal tax base, which means that two different municipalities in the same canton can have slightly different taxes. The exact amount of municipal tax therefore varies depending on whether the business is located in Liestal, Waldenburg, Buckten, or other municipalities of Basel-Landschaft. This system allows municipalities to have some fiscal autonomy but requires the taxpayer to check the specific rates in the chosen municipality.

Social security obligations for the owner and employees

If an entrepreneur works alone as a sole proprietor without employees, they are still obliged to pay AVS/AI contributions on a quarterly or annual basis. The rate is 10.6% of net income (the owner pays both the employee and employer portions), up to a federal coordinated income ceiling set and indexed annually.

If the business involves employees, the calculation becomes significantly more complex. For each employee, the employer pays monthly:

5.3% for AVS/AI
5.3% for IPG (loss of earnings compensation)
1.1% for unemployment insurance (AD) up to the annual ceiling
0.7-1.5% for accident insurance (LAA), depending on the sector of activity

…

Key points

How to register a business in Baselland: the step-by-step procedure

The procedure for opening a business follows a standard path throughout Switzerland, with minor variations depending on the canton and the chosen legal form. Here are the concrete steps:

Step 1 – Choose legal form and verify name

Before proceeding, it is essential to define the legal form (sole proprietorship, limited liability company, joint-stock company, cooperative, etc.). Once defined, verify the availability of the name with the cantonal commercial register office of Baselland. The name cannot be identical to already registered businesses in the same canton and must not violate naming regulations. If you choose a form that requires minimum capital (such as a limited liability company), ensure the capital is deposited with a banking institution within the federal deadlines.

Step 2 – Registration with the cantonal commercial register

Contact the commercial register office of the canton of Baselland. You will need to submit: the official registration form (available at the office or online on the cantonal website), identity documents of the owner or legal representative, articles of association and statutes for corporate forms, capital deposit certificate (if required by the legal form), documentation of the business premises (lease agreement, ownership or loan agreement). Once registered, you will receive a business identification number (IDI) assigned by the Federal Statistical Office, similar to a federal business tax code.

Step 3 – Registration with the AVS system and social security

…

Frequently Asked Questions

What is the minimum capital required to open a business in Basel Countryside?: The minimum capital depends on the legal form. A sole proprietorship does not require minimum paid-in capital. A limited liability company normally requires a minimum share capital (variable figure depending on the form). A joint-stock company requires significantly higher capital. Contact the Basel Campaign trade register office for specific details on the desired legal form.
Do I need to subscribe to the LAMal before recording the activity?: LAMal is mandatory health insurance for all residents in Switzerland, regardless of professional status. It is not a specific fulfillment of the opening of activities, but a parallel obligation for those residing in Switzerland. It is compulsory for each person, includes deductibles from CHF 300 to CHF 2500 for adults according to personal choice, and sick funds are private with per capita premiums differentiated by canton and region.
If I have only one employee, what contributions do I have to pay monthly?: For each employee, the employer pays: AVS/AI 5.3%, IPG 5.3%, AD (unemployment) 1.1% up to the annual maximum, LAA (accidents) 0.7-1.5% according to the sector. If the coordinated salary exceeds the federal threshold, the obligation to enroll in the LPP pension fund is triggered with contributions from 7% (25-34 years) to 18% (55+). The employee personally signs the LAMal (not withheld from salary).
What taxes will I pay if I open a sole proprietorship?: A sole proprietorship is subject to: direct federal tax (percentage of net income), cantonal tax of Basel Countryside, municipal tax of the municipality where it is headquartered (applied as a multiplier). In addition, if the turnover exceeds federal thresholds, VAT registration is mandatory. The exact amount varies for each taxation level, municipality and year, and is based on reported net income.
When do I have to pay the first AVS contributions if I work alone?: If you work as a sole proprietorship without employees, you must pay AVS/AI contributions (10.6% of net income) on a quarterly or annual basis according to the scheme of the compensation fund. The first payment usually starts from the month of registration at the competent AVS fund. Please contact the AVS Clearinghouse for the exact calendar and payment methods.