What minimum capital do I need to open a business in Appenzell Innerrhoden?

The minimum capital varies depending on the legal form you choose. A sole proprietorship can start with reduced capital, while a public limited company requires CHF 100,000 according to the Federal Code of Obligations. For a simple partnership, the requirements are lower. Contact the Commercial Registry Office of the canton of Appenzell Innerrhoden for specific details about your legal form.

How much will I pay in AHV and BVG contributions when I open a business?

If you are self-employed (sole proprietorship), the AHV contributions depend on your declared net income. If you hire employees, they pay 5.3% AHV while you pay 5.3% as an employer (total 10.6%). For BVG, the employee's contribution varies according to age: 7% (25–34 years), 10% (35–44), 15% (45–54), 18% (55+ to 65). You as an employer pay a parallel percentage of the coordinated salary.

When do I have to take out health insurance (KVG)?

The absolute deadline for subscribing to KVG is three months from the start of your business. If you do not insure yourself within this period, the canton proceeds with an automatic registration (silent registration) with potentially higher premiums and retroactive costs. It is therefore critical to contact a private insurance company as soon as possible.

What is the difference between the canton of Appenzell Innerrhoden and other cantons to open a business?

The federal legislation (legal forms, AHV, BVG, UVG, KVG) IS IDENTICAL IN ALL CANTONS. [EOS]The differences relate to cantonal costs: commercial register registration fee, cantonal and municipal tax rates, average KVG premiums. Appenzell Innerrhoden has its own tariffs and administrative procedures. For a specific estimate, please contact the competent cantonal office.

Do I have to pay for accident insurance (UVG) if I hire employees?

Yes, it is mandatory to insure your employees against accidents if their annual salary reaches a certain threshold. The UVG premium ranges from 0.7% to 1.5% of the coordinated salary, depending on the sector of activity. A SUVA or an authorized private insurance company will calculate the exact contribution based on your company's risk profile.

Open Internal Appenzello activity: costs and registration (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 8 September 2026

Swiss administrative office with commercial register documents and official paperwork

Complete guide to opening a business in Appenzello Interno: registration, minimum capital and AVS, LPP, LAMal obligations.

Context

In brief

Registration with the commercial register is mandatory for every business
Three legal forms: sole proprietorship, general partnership, joint-stock company
Federal social security obligations: AVS (5.3% employee), LPP (7–18% depending on age), LAINF (0.7–1.5%)
Health insurance LAMal within 3 months from the start of business activity

Key facts

What: Opening a commercial business
Where: Canton Appenzell Innerrhoden
Competence: Cantonal commercial register + Federal administration (AVS/LPP/LAINF)
Tax levels: 3 (federal, cantonal, municipal)
LAMal deadline: Within 3 months from the start of business activity

Anyone starting a commercial business in the canton of Appenzell Innerrhoden faces a regulatory framework structured on three levels: federal, cantonal, and municipal. The procedure for registering with the commercial register, the obligation to subscribe to certain social insurances, and the various startup taxes represent the fundamental steps to operate regularly in Switzerland.

Registration with the commercial register is the first mandatory step. Each canton manages its own register at a specific office, where the type of legal form (sole proprietorship, general partnership, joint-stock company) and the essential company data are formalized. The minimum capital required varies depending on the chosen form: for a sole proprietorship it may be lower, while a joint-stock company has specific thresholds defined by the Federal Code of Obligations. Appenzell Innerrhoden, like all Swiss cantons, applies this federal regulation and adds its own cantonal rules for costs and procedures. It is essential to contact the cantonal Commercial Register Office directly to learn the exact amounts and necessary documents.

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Operational details

Federal Insurance Obligations: Non-Negotiable Expenses

When you start a business in Switzerland, the framework of insurance obligations is defined at the federal level and applies everywhere, including Inner Appenzell. It's not a matter of choice: these are constraints governed by federal law on benefits and insurance.

AVS/AI (Old-Age and Disability Insurance)

Anyone starting a business is required to contribute to the AVS from the beginning. If you have employees, the contribution is shared: the employee pays 5.3% of gross salary, while the employer adds another 5.3%, for a total of 10.6%. It's not a negotiable percentage: it's fixed by federal law. If you work as a sole proprietor (individual business), AVS contributions vary according to declared net income, but are mandatory nonetheless.

AD/AC (Unemployment Insurance)

Alongside the AVS, employees and employers also contribute to the AD: 1.1% of salary up to an annual maximum. This covers the risk of unemployment. Like the AVS, it's a mandatory and non-negotiable deduction.

LAINF/LAA (Accident Insurance)

If your employee reaches a minimum annual salary threshold, you are required to insure them against accidents. The contribution ranges from 0.7% to 1.5% of coordinated salary, depending on the sector. A craft business has a different contribution rate than an office or industrial business. SUVA is the main entity, but other insurers exist. Costs depend on the risk profile of your business.

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Key points

Practical Checklist for Opening a Business in Appenzell Innerrhoden

Following a logical order reduces the risk of errors and penalties. Here are the concrete steps to start your business properly.

Step 1: Choose the Legal Structure and Verify Minimum Capital

Contact the Commercial Register Office of Appenzell Innerrhoden for advice on sole proprietorship, partnership, or limited company. Each form has different minimum capital requirements and obligations. Do not proceed further until you have clarified this fundamental point with the competent office.

Step 2: Registration in the Commercial Register

Once you have the required documents (property register extract, lease contract for space, certificates, etc.), register with the cantonal office. Registration must take place within a period set by the canton (usually 30–60 days from the actual start of your business). The cost varies by canton and is set by the cantonal fees: contact the office for an exact quote.

Step 3: Registration with AVS/AI within 5 days

Immediately after registration in the commercial register, you must register with AVS at the federal single number (the Coordinated Federal Administrations). This is a non-negotiable federal obligation. If you hire employees, the registration includes them as well: each employee must have an AVS number.

Step 4: Registration with Accident Insurance (LAINF/LAA)

Contact a LAINF insurer (SUVA or authorized private companies) to insure your employees. Ask for the specific risk profile of your business: this determines the percentage premium (0.7%–1.5% of coordinated salary).

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Frequently Asked Questions

What minimum capital do I need to open a business in Appenzell Innerrhoden?: The minimum capital varies depending on the legal form you choose. A sole proprietorship can start with reduced capital, while a public limited company requires CHF 100,000 according to the Federal Code of Obligations. For a simple partnership, the requirements are lower. Contact the Commercial Registry Office of the canton of Appenzell Innerrhoden for specific details about your legal form.
How much will I pay in AHV and BVG contributions when I open a business?: If you are self-employed (sole proprietorship), the AHV contributions depend on your declared net income. If you hire employees, they pay 5.3% AHV while you pay 5.3% as an employer (total 10.6%). For BVG, the employee's contribution varies according to age: 7% (25–34 years), 10% (35–44), 15% (45–54), 18% (55+ to 65). You as an employer pay a parallel percentage of the coordinated salary.
When do I have to take out health insurance (KVG)?: The absolute deadline for subscribing to KVG is three months from the start of your business. If you do not insure yourself within this period, the canton proceeds with an automatic registration (silent registration) with potentially higher premiums and retroactive costs. It is therefore critical to contact a private insurance company as soon as possible.
What is the difference between the canton of Appenzell Innerrhoden and other cantons to open a business?: The federal legislation (legal forms, AHV, BVG, UVG, KVG) IS IDENTICAL IN ALL CANTONS. [EOS]The differences relate to cantonal costs: commercial register registration fee, cantonal and municipal tax rates, average KVG premiums. Appenzell Innerrhoden has its own tariffs and administrative procedures. For a specific estimate, please contact the competent cantonal office.
Do I have to pay for accident insurance (UVG) if I hire employees?: Yes, it is mandatory to insure your employees against accidents if their annual salary reaches a certain threshold. The UVG premium ranges from 0.7% to 1.5% of the coordinated salary, depending on the sector of activity. A SUVA or an authorized private insurance company will calculate the exact contribution based on your company's risk profile.