What is the minimum capital required to open a Sàrl in the Canton of Graubünden?

The federal minimum capital for a limited liability company (Sàrl) is CHF 20,000. There are no additional higher capital requirements in the Canton of Graubünden. The capital must be contributed at the time of incorporation and paid into a bank account in the name of the company. Once registered in the trade register, the capital is captive and cannot be withdrawn until the establishment phase is completed.

Do I need to register my company in both the federal and cantonal registers?

In Switzerland, the trade register is centralized at the federal level. A single registration in the trade register managed at cantonal level is sufficient. In the Canton of Graubünden, the competent office directly manages the registration in the Federal Register. There is no parallel “cantonal register”; however, you will need to register separately with the Grison cantonal and municipal tax administration for tax obligations and annual returns.

What are the costs of registering with the commercial register in the Canton of Graubünden?

Costs vary depending on the legal form and the municipality of location of the registered office. There is no uniform amount throughout Switzerland; each canton and municipality independently determines the registration fees. In the Canton of Graubünden, please contact the registry office to receive an exact quote. The fees cover the examination of the application, registration in the register and official publication.

Do I need health insurance for my personal business if I am an individual owner?

Yes. Every person residing in Switzerland, including an entrepreneur, is obliged to take out private health insurance within three months of settling in. Health insurance is not a percentage wage contribution, but a private policy with monthly or annual per capita premiums. Premiums vary based on age, gender, chosen deductible (CHF 300, 500, 1000, 1500, 2000 or 2500) and canton of residence. In the Canton of Graubünden, some cantonal subsidies may reduce lower-middle income premiums.

Do I need to join a pension fund for my first employee?

Yes. As soon as you hire the first employee, you are obliged to register your company with a recognized occupational pension institution (LPP). The contribution starts from the first day of employment and covers the coordinated salary (after deduction of a minimum threshold). Contributions vary by age group — for example 7% for employees in the 25-34 age group — and are mainly borne by the employer. Affiliation provides protection in the event of the employee's old age, disability, and death.

Open Graubünden tasks: shapes, register, costs (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 2 September 2026

Modern office workspace in Graubünden canton with alpine mountain view in the background.

Practical guide on how to set up a business in the Canton of Graubünden: choice of legal form, registration in the trade register, taxation and costs. Federal and cantonal procedures.

Context

In a nutshell

Choose the legal form (sole proprietorship, company, Sàrl, SA)
Registration in the federal trade register via the cantonal office of Graubünden
Taxation at 3 levels: federal, cantonal, municipal
AVS/LPP obligations, LAMal and employee contributions

Key facts

What: Procedure for opening a business in the Canton of Graubünden
Where: Canton of Graubünden, north-eastern Switzerland
Who: Founders, cantonal offices, tax authorities
System: Three levels of taxation (federal, cantonal, municipal)
Obligations: Health insurance (LAMal) and occupational pension (LPP)

Starting a business in the Canton of Graubünden requires a multi-level administrative process. The choice of legal form — from sole proprietorship to limited liability companies — is the first decisive step, followed by registration in the Federal Trade Register and registration with the Grison cantonal authorities. Each step has direct implications for taxation, pension and insurance obligations.

Legal forms and their requirements

Switzerland recognises different legal forms for companies. The sole proprietorship is the simplest: it does not require minimum capital, but the owner is personally responsible for corporate debts. General partnerships and partnerships follow similar unlimited liability regimes, but involve multiple partners.

Capital companies — limited liability companies (Sàrl) and

Operational details

Taxation and social contributions: three levels, three obligations

Opening a business in the Canton of Graubünden means dealing with a three-level tax system: federal, cantonal, and municipal. This model, standard throughout Switzerland, creates a complex but transparent structure of levies and obligations.

The three-level tax system

The Confederation collects the federal direct tax (IFD) on income and capital. Each canton — including Graubünden — applies its own cantonal taxes, and then the municipalities apply a multiplier to the cantonal income. This layering means that a company registered in the Canton of Graubünden will pay federal direct tax according to the federal progressive rate, cantonal tax of Graubünden according to the rates of cantonal legislation, and municipal tax with the multiplier set by the municipality where the company is located.

Each Swiss canton has full autonomy in setting its own rates. The Canton of Graubünden, like the other 25 cantons, independently defines its tax burdens. For this reason, companies with the same asset structure can pay very different taxes depending on the canton in which they are located.

Insurance obligations and social contributions for employees

A company that employs staff (even just one) must register for unemployment insurance (AD) and acquire health insurance coverage (LAMal). For each employee, membership in a supplementary pension scheme (LPP) is mandatory, separate from the AVS (the first pillar of old-age, disability, and survivors' insurance).

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Key points

Practical checklist: the concrete steps to take

To turn an idea into an operational business in the Canton of Grisons, follow these concrete steps.

1. Choose your legal structure

Before any registration, decide whether to operate as a sole proprietorship, partnership, LLC, or corporation. Each choice has legal, tax, and pension implications. A sole proprietorship is easy to start but exposes the owner to unlimited liability. An LLC requires more bureaucracy but offers asset protection.

2. Register the company in the commercial register

Contact the responsible office in the Canton of Grisons to submit the registration application. You will need a copy of the articles of association (for companies), identifying data of partners/managers, the legal address, and a brief description of the activity.

3. Register with the tax authorities

Once registered in the commercial register, the company is automatically reported to the federal and cantonal tax authorities. You will receive communications to obtain the taxpayer number. Also register with the cantonal tax office of Grisons for annual declarations.

4. Take out health insurance and join the pension scheme

If you hire employees, register with a health insurance provider for mandatory health coverage. Affiliate with a recognized professional pension institution for the LPP — this is mandatory for all companies with employees. Contributions start from the first day of employment and are based on the coordinated salary after federal deductions.

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Frequently Asked Questions

What is the minimum capital required to open a Sàrl in the Canton of Graubünden?: The federal minimum capital for a limited liability company (Sàrl) is CHF 20,000. There are no additional higher capital requirements in the Canton of Graubünden. The capital must be contributed at the time of incorporation and paid into a bank account in the name of the company. Once registered in the trade register, the capital is captive and cannot be withdrawn until the establishment phase is completed.
Do I need to register my company in both the federal and cantonal registers?: In Switzerland, the trade register is centralized at the federal level. A single registration in the trade register managed at cantonal level is sufficient. In the Canton of Graubünden, the competent office directly manages the registration in the Federal Register. There is no parallel “cantonal register”; however, you will need to register separately with the Grison cantonal and municipal tax administration for tax obligations and annual returns.
What are the costs of registering with the commercial register in the Canton of Graubünden?: Costs vary depending on the legal form and the municipality of location of the registered office. There is no uniform amount throughout Switzerland; each canton and municipality independently determines the registration fees. In the Canton of Graubünden, please contact the registry office to receive an exact quote. The fees cover the examination of the application, registration in the register and official publication.
Do I need health insurance for my personal business if I am an individual owner?: Yes. Every person residing in Switzerland, including an entrepreneur, is obliged to take out private health insurance within three months of settling in. Health insurance is not a percentage wage contribution, but a private policy with monthly or annual per capita premiums. Premiums vary based on age, gender, chosen deductible (CHF 300, 500, 1000, 1500, 2000 or 2500) and canton of residence. In the Canton of Graubünden, some cantonal subsidies may reduce lower-middle income premiums.
Do I need to join a pension fund for my first employee?: Yes. As soon as you hire the first employee, you are obliged to register your company with a recognized occupational pension institution (LPP). The contribution starts from the first day of employment and covers the coordinated salary (after deduction of a minimum threshold). Contributions vary by age group — for example 7% for employees in the 25-34 age group — and are mainly borne by the employer. Affiliation provides protection in the event of the employee's old age, disability, and death.