What is the difference between sole proprietorship and public limited company (SA)?

The sole proprietorship is managed by a single natural person who responds unlimitedly with his assets to corporate obligations. It requires no minimum capital and is the simplest form. The SA (public limited company) is a legal entity separate from the owner, with liability limited to the paid-in capital. It requires more documentation, bank deposit of share capital, and more complex administrative obligations. The choice affects federal, cantonal and municipal taxation.

How does three-tier taxation work in Switzerland?

Swiss taxation is divided into three simultaneous and independent levels: federal (IFD and VAT managed by AFC/ESTV), cantonal (Basel Campagna sets its own rates), and municipal (each municipality applies a multiplier on a cantonal basis). A new company must register with all three authorities. The total load varies depending on the canton and the municipality of seat chosen.

When does the obligation to enroll in the pension fund (LPP) start?

Enrollment in the pension fund (second pillar, LPP) is mandatory for employees whose coordinated salary exceeds a specific threshold (determined annually). Contributions vary by age group: 7% for age 25-34, 10% for 35-44, 15% for 45-54, and 18% for 55 years up to the reference age. The entrepreneur himself, if he pays a salary as an employee of his company, is subject to the same obligation.

What is LAMal and when does it become mandatory for a new activity?

LAMal (health insurance) is a mandatory private insurance policy for every resident in Switzerland, including an entrepreneur starting a business. It is not a tax or a wage contribution, but an insurance contract with per capita premiums. Registration must take place within 3 months of the start of the activity at a sick pay fund. Premiums vary by canton/region and are determined by the fund, with possible premium reductions (subsidies) provided by the canton.

What documents do I need to register with the Basel Country Trade Register?

For a sole proprietorship: valid ID, proof of domicile, and possibly a criminal record certificate (at the discretion of the canton). For a corporation: bylaws/memorandum of association signed by all partners, statement from managers, bank certificate certifying the deposit of the share capital, and identification of each partner. The Basel-Landschaft Commercial Register Office provides a complete checklist upon application.

Start Basel Campaign activities: complete guide

By Redazione Frontaliere Ticino (AI-generated text) · Published on 2 September 2026

Office desk with business registration documents, calculator, and Swiss alpine landscape in background

Procedure for opening a business in Basel Countryside: legal forms, registration in the trade register, three-level taxation and social security and insurance obligations.

Context

In short

Mandatory registration with the commercial register of the canton
Swiss taxation: 3 levels (federal, cantonal, municipal)
Legal forms: sole proprietorship, simple partnership, SA, SARL
Pension contributions: AVS/AI 5.3%, LAMal, LPP, LAA mandatory

Key facts

What: Opening a business and registering with the commercial register
Where: Canton of Basel-Landschaft (like every Swiss canton)
Who: Individual entrepreneurs, sole proprietorships, companies
Legal forms: Sole proprietorship, simple partnership, SA, SARL
Tax levels: Federal (AFC/ESTV) + cantonal + municipal
Pension: AVS/AI, LAMal, LPP, LAA all mandatory
Competencies: AFC/ESTV manages IFD and VAT; cantonal administrations manage cantonal and municipal taxes

Opening a business in the Canton of Basel-Landschaft requires mandatory registration with the local commercial register. As in every Swiss canton, this procedure represents the first concrete administrative step. The choice of legal form — sole proprietorship, simple partnership, public limited company (SA) or limited liability company (SARL) — determines the tax structure, administrative obligations, and the degree of personal liability of the owner.

Choosing the legal form: concrete implications

The sole proprietorship is the simplest form: a single natural person exercises the activity under their own name, without constituting a separate legal entity. The owner is unlimitedly liable for commercial obligations with their personal assets. The simple partnership requires at least two partners and maintains a minimal legal structure, suitable for informal partnerships. The public limited company (SA) and the limited liability company (SARL) are forms with their own legal personality and defined share capital. In these forms, partners and managers have limited liability to the capital contributed. The choice directly affects federal, cantonal, and municipal taxation, as well as obligations towards the commercial register and tax authorities.

Procedure for registration with the commercial register

Each canton manages its own commercial register through specific administrative offices. In the Canton of Basel-Landschaft, as in other cantons, registration is mandatory for all legal forms. The procedure varies slightly between cantons, but the essential elements remain constant. The required documentation typically includes: identification of the owner (identity document), certificate of residence, copy of the statutes or constitutive act (for companies), declaration of the legal form and operational headquarters. Once registered, the company receives an ISE number (statistical economic identifier) used for federal, cantonal, and municipal tax registrations. The costs and deadlines for registration vary by canton — Basel-Landschaft applies its own amounts and terms. Consult the site's calculator to estimate the initial costs related to your legal form.

Operational details

Swiss tax system: three levels of taxation

The Swiss tax system operates simultaneously on three distinct and independent levels: federal, cantonal, and municipal. The federal direct tax (IFD) and the value-added tax (VAT) are administered by the federal authorities (AFC — Federal Customs Administration — and ESTV — Federal Tax Administration). Each canton, including Basel-Landschaft, sets its own cantonal tax rates. Each municipality within the canton applies its own multiplier based on the cantonal rate, thus generating variable municipal taxes. A new company must register with the AFC/ESTV for IFD and VAT at the federal level. Simultaneously, registration with the cantonal authorities of Basel-Landschaft for cantonal taxes and with the municipality of residence/headquarters for municipal taxes is mandatory. This means that the total tax burden depends on both federal rates and the decisions of each specific canton and municipality.

Pension, health insurance, and accident insurance obligations

Starting a business automatically entails pension and insurance obligations that cannot be overlooked. The Old-Age and Survivors' Insurance (AVS/AI) is mandatory for anyone exercising a gainful activity, including the entrepreneur themselves. If you hire employees, you must register them in the AVS/AI system. The total contribution is calculated based on the salary: the employee pays 5.3% and the employer pays another percentage (the total is 10.6% gross). In addition to AVS/AI, registration with a private health insurance (LAMal) is mandatory within three months of starting the activity. LAMal is not a tax or salary contribution but a private insurance policy with individually variable premiums depending on the canton and region. For employees with a coordinated salary above a specific threshold, registration with a professional pension fund (second pillar, LPP/BVG) is mandatory. LPP contributions vary by age class of the worker: 7% for ages 25-34, 10% for 35-44, 15% for 45-54, and 18% for ages 55 until the reference age. Accident insurance (LAA/UVG) is mandatory for every employee. The employer pays the entire contribution; the rate depends on the sector of activity (from 0.7% to about 1.5%). These obligations are not optional: failure to comply results in administrative and tax penalties.

Useful planning tools

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

Key points

Step-by-step procedure: from idea to operational activity

Step 1: Define the legal form and prepare the documentation — Before officially registering, decide whether to operate as a sole proprietorship (simpler but unlimited liability) or to form a company (SA, SARL, simple company — more complex but separation of personal and business assets). For a sole proprietorship, gather: valid ID, residence certificate, and possibly a criminal record certificate (at the discretion of the canton). For a company, prepare: statutes or articles of association signed by all partners, manager's declaration, and a bank certificate attesting the deposit of the share capital.

Step 2: Register the activity in the cantonal commercial register — Contact the competent office of the Canton of Basel-Landschaft (commercial register office). Submit the complete documentation according to the canton's checklist. The office verifies compliance, registers the company in the public register, and issues a registration certificate. This certificate is essential for subsequent tax registrations.

Step 3: Federal, cantonal, and municipal tax registrations — With the registration certificate, the company automatically receives an ISE (Economic Statistical Identifier). Using this number, apply for registration with the AFC/ESTV for federal direct tax (FDT) and value-added tax (VAT). Simultaneously, register with the tax authorities of the Canton of Basel-Landschaft for cantonal taxes and with the municipality of residence for municipal taxes. Each authority will provide specific taxpayer numbers.

Step 4: Basic insurances — Subscribe to private health insurance (LAMal) within three months of starting the activity with a health insurance fund of your choice. If you hire employees, register them immediately in the AVS/AI system with the competent compensation office. If their salary exceeds the coordination threshold, also register them with a chosen LPP fund (second pillar) from the available funds. Subscribe to accident insurance (LAA) with a recognized insurer, providing data on the sector of activity.

Step 5: Check deadlines and annual obligations — After starting, you will need to submit annual tax declarations to the AFC/ESTV (FDT and VAT), to the cantonal authorities of Basel-Landschaft (cantonal taxes), and to the municipality (municipal taxes). Employees require monthly payments of AVS/AI contributions and annual notifications to the compensation office. Health insurance must remain active continuously.

To calculate the initial tax impact and predict the contribution burden on employees, use the tax calculator on the site. To plan long-term retirement and understand the options of the third pillar (3a), consult the third pillar guide. If you have questions about the payroll and exact contributions, access the salary calculation tool.

Official sources: Old-age insurance system (FSIO)

Frequently Asked Questions

What is the difference between sole proprietorship and public limited company (SA)?: The sole proprietorship is managed by a single natural person who responds unlimitedly with his assets to corporate obligations. It requires no minimum capital and is the simplest form. The SA (public limited company) is a legal entity separate from the owner, with liability limited to the paid-in capital. It requires more documentation, bank deposit of share capital, and more complex administrative obligations. The choice affects federal, cantonal and municipal taxation.
How does three-tier taxation work in Switzerland?: Swiss taxation is divided into three simultaneous and independent levels: federal (IFD and VAT managed by AFC/ESTV), cantonal (Basel Campagna sets its own rates), and municipal (each municipality applies a multiplier on a cantonal basis). A new company must register with all three authorities. The total load varies depending on the canton and the municipality of seat chosen.
When does the obligation to enroll in the pension fund (LPP) start?: Enrollment in the pension fund (second pillar, LPP) is mandatory for employees whose coordinated salary exceeds a specific threshold (determined annually). Contributions vary by age group: 7% for age 25-34, 10% for 35-44, 15% for 45-54, and 18% for 55 years up to the reference age. The entrepreneur himself, if he pays a salary as an employee of his company, is subject to the same obligation.
What is LAMal and when does it become mandatory for a new activity?: LAMal (health insurance) is a mandatory private insurance policy for every resident in Switzerland, including an entrepreneur starting a business. It is not a tax or a wage contribution, but an insurance contract with per capita premiums. Registration must take place within 3 months of the start of the activity at a sick pay fund. Premiums vary by canton/region and are determined by the fund, with possible premium reductions (subsidies) provided by the canton.
What documents do I need to register with the Basel Country Trade Register?: For a sole proprietorship: valid ID, proof of domicile, and possibly a criminal record certificate (at the discretion of the canton). For a corporation: bylaws/memorandum of association signed by all partners, statement from managers, bank certificate certifying the deposit of the share capital, and identification of each partner. The Basel-Landschaft Commercial Register Office provides a complete checklist upon application.