What is the minimum capital required to open a business in the Canton of Basel-City?

The minimum capital depends on the legal form. A personal company has no specific federal legal minimum. An SA requires a fixed amount (not yet specified in this guide, please refer to the Basel City cantonal register for current figures). A SAGL has different requirements according to cantonal legislation. Contact the registry office directly for accurate and up-to-date figures.

How much does it cost to register with the trade register?

Registration fees vary by canton and by legal form. Some cantons apply a flat tax, others a percentage on paid-in capital. In Basel City, the registry office will provide the exact rate according to the chosen form. On average, the costs are low (from a few tens to a few hundreds of CHF). Request a quote from your local office.

When do I need to register with AVS as a company?

You must notify the AVS register of your canton within 30 days of registration in the trade register. The delay does not result in an immediate fine, but compromises the calculation of employee contributions and pension credits. If you hire employees from day one, communication becomes critical to avoid insurance gaps.

Is LAMal also mandatory for the owner of a company?

Yes, absolutely. If you are a resident of Switzerland, LAMal is mandatory for everyone, including entrepreneurs. It is not deducted from your salary: you stipulate it directly as a private insured at a cashier of your choice operating in your canton. The premium is per capita (different for each person according to age and deductible). You have 3 months from arrival to insure yourself; after that, you risk administrative penalties.

What is the difference between SA and SAGL?

An SA (public limited company) is the classic form: capital divided into shares, board of directors, shareholders' meeting, major formalities. A SAGL (limited liability company) is modern: share capital (not shares), leaner management, fewer formalities. Both offer limited liability. SAGL costs less to set up and manage, but has limits on growth and capital raising. For small/medium-sized enterprises, SAGL is often chosen; for complex structures, SA is preferred.

Opening an activity in Basel City: costs and procedures (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 24 August 2026

Swiss commercial registration office with business documents and professional workspace

Complete guide: legal forms, registration, federal/cantonal taxation, AVS/LPP contributions (5.3-18%), LAINF (0.7-1.5%) and LAMal obligations.

Context

In a nutshell

Compulsory trade register registration for all legal forms
Social contributions: AVS/AI 5.3% (employee), LPP according to age group (7-18%)
Mandatory LAMal within 3 months; premiums per capita, deductibles CHF 300-2500

Key facts

What: Establishment of a commercial activity in Switzerland
Where: Cantonal Register of Basel City /Federal Administration
Who: Entrepreneurs, professionals, sole proprietorships, companies
Legal forms: Personal company, SA, SAGL, SNC, cooperative
Obligations: Registration, AVS/LPP, LAINF, LAMal, federal/cantonal/municipal taxation

Starting an activity in the Basel-City Canton means dealing with a regulatory system divided into three levels: federal, cantonal and municipal. Switzerland does not provide for a federal minimum wage (some cantons, including Basel-City, have defined their own thresholds), but imposes strict constraints on legal forms, social contributions and social security coverage. Those who decide to launch themselves into entrepreneurship must face crucial choices about the company structure before even counting the final costs.

Choice of legal form

Swiss law (Code of Obligations, CO) offers five main avenues. The personal company is the simplest form: it only requires registration with the trade register, but the founder is unlimitedly liable for company debts. The company in collective name (SNC) associates several people with responsibilities

Operational details

The three levels of taxation

Switzerland applies a federal, cantonal and municipal tax system. Each canton, including Basel-City, establishes a cantonal tax rate on income and profit (variable percentage on business income). Municipalities further multiply this rate with a factor of their own. The consequence is that two identical companies in different cantons pay different taxes. There is no single national tax: the IFD (direct federal tax) is managed by the Confederation (AFC - Federal Tax Administration/ ESTV) as a federal level, while cantonal and municipal taxes remain the responsibility of the local cantonal administration.

For a personal company or an SA, the tax is calculated annually on the basis of the declared gross income/profit. There are no fixed predetermined rates: every year the tax is recalculated according to the actual income. The filing deadlines are set federally (normally end of March of the following year for the IFD filing) and cantonally (dates vary per canton). Payment can be made in installments, but the canton of residence defines the calendar.

Employee Social Contributions

If the company hires employees, they automatically trigger a series of mandatory obligations. The employer and the employee divide the contributions according to a double contribution logic.

Old-age and survivors' insurance (AVS) and invalidated insurance (AI): The

Useful planning tools

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

Key points

Procedure step-by-step for launch

The road to opening is marked by precise steps. Times and costs vary slightly by canton, but the logic remains uniform throughout Switzerland.

1. Choice of legal form and preparation of documents Decide whether to be a sole proprietor, SA, SAGL, SNC or cooperative. For SA and SAGL, prepare a statute (constitutive act). For sole proprietor, collect identification documents (passport/driver's license) and the address of the registered office.

2. Registration with the cantonal commercial register Contact the office of the register of your canton (in Basel City: competent cantonal administration). Fill out the official cantonal form with data on the company, partners, address, main activity, legal representatives. Attach required documents (recent certificate of domicile, copy of identity, statutes for SA/SAGL, contract for SNC). The register verifies completeness and assigns a company number (UID). Costs and times: vary by canton.

3. Automatic notification to the Federal Administration (AFC) Once registered, the cantonal computer system automatically communicates data to the SIC (Central Information System) of the Confederation. The AFC assigns a VAT identification number (if the activity is subject to VAT, linked to certain sales thresholds) and verifies federal tax obligations. You do not need to make a separate request: the flow is automatic.

4. Registration with the cantonal AVS/AI fund Contact the AVS fund competent for your canton (in Basel City: cantonal AVS fund). Declare the number of expected employees and gross salaries. The fund will provide you with a company AVS number and quarterly payment forms (deadlines: March, June, September, December).

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Frequently Asked Questions

What is the minimum capital required to open a business in the Canton of Basel-City?: The minimum capital depends on the legal form. A personal company has no specific federal legal minimum. An SA requires a fixed amount (not yet specified in this guide, please refer to the Basel City cantonal register for current figures). A SAGL has different requirements according to cantonal legislation. Contact the registry office directly for accurate and up-to-date figures.
How much does it cost to register with the trade register?: Registration fees vary by canton and by legal form. Some cantons apply a flat tax, others a percentage on paid-in capital. In Basel City, the registry office will provide the exact rate according to the chosen form. On average, the costs are low (from a few tens to a few hundreds of CHF). Request a quote from your local office.
When do I need to register with AVS as a company?: You must notify the AVS register of your canton within 30 days of registration in the trade register. The delay does not result in an immediate fine, but compromises the calculation of employee contributions and pension credits. If you hire employees from day one, communication becomes critical to avoid insurance gaps.
Is LAMal also mandatory for the owner of a company?: Yes, absolutely. If you are a resident of Switzerland, LAMal is mandatory for everyone, including entrepreneurs. It is not deducted from your salary: you stipulate it directly as a private insured at a cashier of your choice operating in your canton. The premium is per capita (different for each person according to age and deductible). You have 3 months from arrival to insure yourself; after that, you risk administrative penalties.
What is the difference between SA and SAGL?: An SA (public limited company) is the classic form: capital divided into shares, board of directors, shareholders' meeting, major formalities. A SAGL (limited liability company) is modern: share capital (not shares), leaner management, fewer formalities. Both offer limited liability. SAGL costs less to set up and manage, but has limits on growth and capital raising. For small/medium-sized enterprises, SAGL is often chosen; for complex structures, SA is preferred.