What is the minimum capital to open a Sagl or SA in Switzerland?

Sagl requires a minimum capital of CHF 20,000, SA CHF100,000. In both cases, the capital must be fully paid up at the time of incorporation: it is not possible to set up a Sagl by paying only a part and the rest afterwards. Sagl admits subsequent payments only through an increase in capital authorised by the shareholders' meeting.

How much does it cost to register with the trade register in the Canton of St. Gallen?

Registration fees are collected by the cantonal office of the St. Gallen trade register, not at the federal level. The Confederation only fixes the maximum tariff through the Trade Register Tax Ordinance (OTart-CO); each Canton then applies its own tariff. To know the exact amount it is necessary to inquire at the cantonal office of St. Gallen. Publication in the Swiss Official Gazette of Commerce (FUSC/SHAB) has a federal component.

When does the LAMal health insurance obligation start?

The insurance obligation according to LAMal starts from the first day of residence or work in Switzerland, without a three-month term for the stipulation. The insurer is required to accept the insured and the coverage is retroactive to the beginning of the obligation. Adult deductibles start at CHF 300 and increase in stages up to CHF 2,500, depending on the choice of the insured; each Canton provides for a reduction in premiums for those with modest incomes.

What is the operating procedure to open a business in St. Gallen?

The recommended sequence is: choice of legal form (sole proprietorship, Sagl or SA), incorporation by public deed before a notary for Sagl and SA, registration with the cantonal office of the St. Gallen trade register, opening of the company account and registration with the AVS, AD/AC, SUVA compensation funds and an LPP pension institution. This is followed by the registration with the cantonal administration of the contributions for cantonal and municipal taxes, the possible registration with the AFC/ESTV for VAT and IFD and the activation of the LAMal coverage from the first day of activity.

Opening a business in St. Gallen: registration, capital and costs (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 30 August 2026

Cantonal commercial register office in St. Gallen

Sagl CHF 20,000, SA CHF100,000: capital, registration in the cantonal register, LAMal from the first day and wage costs AVS, LPP and LAINF.

Context

In a nutshell

Opening a business in Switzerland: choice of legal form, capital and registration
Canton of St. Gallen: trade register office and cantonal taxes
Mandatory LAMal from the first day of domicile or work activity
Salary costs: AVS, AD, LAA, LPP with employee/employer quotas defined

Key facts

What: Starting a business in Switzerland requires legal choice, minimum capital, registration in the trade register
When: the LAMal insurance obligation starts from the first day of residence or activity in Switzerland
Where: Canton of St. Gallen, cantonal trade register office
Who: future entrepreneurs, people with a B or C permit, Swiss citizens
Amount: minimum capital Sagl CHF 20,000, SA CHF100,000 (fully paid up at incorporation)
Amount: AVS/AI/IPG 5.3% employee (10.6% total with employer); AD/AC 1.1%
Amount: LPP coordinated 7% (25–34 years), 10% (35–44), 15% (45–54), 18% (55+)
Amount: LAINF/LAA 0.7-1.5% second sector

Opening a business in the Canton of St. Gallen goes through a sequence of decisions and obligations that concern both federal law and cantonal competences. The first choice is the legal form: the sole proprietorship does not require minimum capital or registration in the commercial register under a certain threshold, while the limited company (SAGL) and the public limited company (SA) are registered by law and impose a minimum capital, CHF 20,000 for the

Operational details

Practical analysis

The choice of legal form directly affects the initial capital, personal liability and accounting obligations. A sole proprietorship agrees if the business is low risk and low initial investment; Sagl and SA agree if they need credibility with banks and customers and limited liability to the capital contributed. The minimum capital of Sagl (CHF 20'000) must be fully paid up upon incorporation, as well as that of SA (CHF 100'000); it is therefore not possible to incorporate a Sagl with only a part of the paid up capital and pay the rest afterwards.

On the side of salary costs, every new entrepreneur who hires staff must count the mandatory contributions: AVS/AI/IPG 5.3% borne by the employee and 5.3% by the employer (10.6% total); AD/AC 1.1% (up to the annual ceiling provided for by law); LAINF/LAA between 0.7% and 1.5% depending on the sector. For LPP occupational pension, minimum rates on the coordinated salary are applied, separated by age group: 7% from 25 to 34 years old, 10% from 35 to 44, 15% from 45 to 54 and 18% from 55 years old to the reference age. These are federally regulated thresholds that apply in every canton, including St. Gallen.

Recurring costs and insurance obligations

On direct federal tax (DFT) the Confederation sets the rates and the calculation basis; the AFC/ESTV is competent only for DFT and VAT, while cantonal and municipal taxes are managed by the administrations

Useful planning tools

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

Key points

Operating procedure

To open a business in the Canton of St. Gallen it is advisable to follow a precise order: first the legal form, then the capital, then registration with the commercial register, and finally the subsequent obligations (social insurance, taxes, LAMal/KVG).

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Frequently Asked Questions

What is the minimum capital to open a Sagl or SA in Switzerland?: Sagl requires a minimum capital of CHF 20,000, SA CHF100,000. In both cases, the capital must be fully paid up at the time of incorporation: it is not possible to set up a Sagl by paying only a part and the rest afterwards. Sagl admits subsequent payments only through an increase in capital authorised by the shareholders' meeting.
How much does it cost to register with the trade register in the Canton of St. Gallen?: Registration fees are collected by the cantonal office of the St. Gallen trade register, not at the federal level. The Confederation only fixes the maximum tariff through the Trade Register Tax Ordinance (OTart-CO); each Canton then applies its own tariff. To know the exact amount it is necessary to inquire at the cantonal office of St. Gallen. Publication in the Swiss Official Gazette of Commerce (FUSC/SHAB) has a federal component.
When does the LAMal health insurance obligation start?: The insurance obligation according to LAMal starts from the first day of residence or work in Switzerland, without a three-month term for the stipulation. The insurer is required to accept the insured and the coverage is retroactive to the beginning of the obligation. Adult deductibles start at CHF 300 and increase in stages up to CHF 2,500, depending on the choice of the insured; each Canton provides for a reduction in premiums for those with modest incomes.
What are the mandatory wage costs for an employer in Switzerland?: The mandatory contributions on wages are: AVS/AI/IPG 5.3% borne by the employee and 5.3% by the employer (10.6% total); AD/AC 1.1% up to the annual ceiling provided for by law; LAINF/LAA between 0.7% and 1.5% depending on the sector. For LPP occupational pension, minimum rates on the coordinated salary are applied, separated by age group: 7% from 25 to 34 years old, 10% from 35 to 44, 15% from 45 to 54 and 18% from 55 years old to the reference age.
What is the operating procedure to open a business in St. Gallen?: The recommended sequence is: choice of legal form (sole proprietorship, Sagl or SA), incorporation by public deed before a notary for Sagl and SA, registration with the cantonal office of the St. Gallen trade register, opening of the company account and registration with the AVS, AD/AC, SUVA compensation funds and an LPP pension institution. This is followed by the registration with the cantonal administration of the contributions for cantonal and municipal taxes, the possible registration with