What is the minimum capital to open an SA or SARL in Basel City?

The minimum capital for a public limited company (SA) is CHF 100,000 in Switzerland. For a limited liability company (SARL) the minimum capital is CHF20,000. For a sole proprietorship there is no minimum capital required by law, but sufficient means are still required to operate. The capital must be paid into a Swiss bank and certified before registration in the commercial register.

Do I need to register with the trade register before starting the business?

Yes, registration in the trade register is mandatory by law in Switzerland. The trade register is a public archive managed at cantonal level (in Basel-City by the cantonal administration) that documents the existence and main data of each company. Registration must take place before officially starting the activity. Without registration, the business does not exist legally.

What are the insurance obligations for a new business?

All Swiss residents must take out LAMal (compulsory health insurance) within 3 months. If you hire employees, you must enroll the company in SUVA or an authorized accident insurance company (LAA) — the contribution is 0.7–1.5% of the employer's salary. In addition, you must pay AVS/AI contributions (5.3% employee + 5.3% employer), AD (1.1%) and LPP (second pillar) for each employee. Please consult the cantonal administration of Basel-City for specific details.

How does taxation work for a new business in Switzerland?

Taxation takes place on three independent levels: federal direct tax (IFD) managed by ESTV, cantonal tax (each canton has its own rates), and municipal taxes (municipalities multiply the cantonal rate). A sole proprietorship is taxed on the founder's personal income at all three levels. SARL and SA are taxed as separate entities. Once the activity is registered, you will receive documents for the annual tax return from both entities (ESTV and cantonal administration of Basel City).

Can I open a business alone as a single person?

Yes, you can open a business on your own by choosing the legal form of sole proprietorship: you operate on your own behalf with no partners and no minimum capital. SA and SARL forms require at least one legal person (although in some cases only one person may be a sole shareholder of an SA). The sole proprietorship is the simplest form, but it comes with unlimited liability: in case of debts, your personal assets are at risk. Consult a notary for the choice that best suits your case.

Open Business Basel City: Trade Register (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 2 September 2026

Swiss business district with modern office buildings, daytime professional setting

Complete guide to opening a business in the canton of Basel-City: legal forms, minimum capital, registration in the trade register, taxes and insurance.

Context

In brief

Registration in the cantonal commercial register is mandatory before starting the activity
Choose the legal form: sole proprietorship, Ltd. (CHF 20'000), Corp. (CHF 100'000)
LAMal within 3 months; SUVA/LAA if you hire employees
Taxation on three levels: federal, cantonal, municipal

Key facts

What: Registration in the commercial register (public archive managed by the canton)
Where: Canton of Basel-Stadt (cantonal administration)
Who: Founders of sole proprietorships, Ltd., Corp., cooperatives
Minimum capital: Corp. CHF 100'000; Ltd. CHF 20'000; sole proprietorship no limit
Obligations: LAMal (3 months), SUVA/LAA (employees), federal-cantonal-municipal taxation
Employee contributions: AHV/IV 5.3% (plus 5.3% employer), ALV 1.1% up to the maximum, LA 0.7–1.5% per sector

Anyone wishing to start a business in Switzerland — including in the canton of Basel-Stadt — must first register in the commercial register. It is not optional: registration is a federal legal obligation. Without it, the activity does not legally exist and cannot operate regularly. The commercial register is the fundamental public archive where all essential data of the company is documented: ownership, legal form, partners, capital, legal seats.

What is the commercial register and why register

The Swiss commercial register is a public database managed at the cantonal level. It contains information on sole proprietorships, Ltd. (Limited Liability Company), Corp. (Corporation), cooperatives, and other forms of organization. In Basel-Stadt, registration is the responsibility of the dedicated cantonal administration.

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Operational details

Insurance and Contribution Obligations

Opening a business in Switzerland means subjecting yourself to federal and cantonal social security and insurance obligations that cannot be omitted.

LAMal (Mandatory Health Insurance)

All Swiss residents must take out health insurance (LAMal) within 3 months of arrival or the start of the activity. For founders and employees of a new company, this means contracting with a private authorized health insurance fund. Premiums are individual (per capita), not taxes or salary contributions deducted from the salary. Each fund offers different deductibles (CHF 300, 500, 1000, 1500, 2000, 2500) and premiums that vary by canton and risk region. Cantons provide subsidies to reduce premiums for low-income brackets: ask the Basel-Stadt administration for specific amounts.

SUVA and Accident Insurance (LAA)

If you hire employees, you are required to take out professional accident insurance. SUVA (Swiss National Accident Insurance Institute) or other authorized companies (LAA) offer policies. The contribution is exclusively the employer's responsibility and ranges from 0.7% to 1.5% of the employee's salary, depending on the activity sector. No contribution is deducted from the employee.

Mandatory Pension Contributions for Employees

For each employee, you must pay contributions to the Swiss pension system, divided between the employer and the worker:

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Key points

Practical procedure: 7 steps to start your business

Step 1: Choose the legal form Decide whether to operate as a sole proprietorship (simpler, unlimited liability), SARL (minimum capital CHF 20,000, limited liability) or SA (minimum capital CHF 100,000, maximum protection). Consult a notary or legal advisor to align the choice with your situation, expected turnover, and risk tolerance.

Step 2: Acquire the minimum capital (if SARL or SA) For SARL, CHF 20,000 must be paid in; for SA, CHF 100,000. The capital must be deposited with a Swiss bank, certified, and documented. For a sole proprietorship, there is no legal minimum capital, but sufficient means are still required to start the business.

Step 3: Prepare founding documents For a sole proprietorship: few documents (identity, address, activity description). For SARL: articles of association, internal regulations, list of shareholders. For SA: statutes, list of shareholders, bank deposit certificate. A notary can assist in drafting and certifying.

Step 4: Register with the Basel-Stadt commercial register Contact the Basel-Stadt commercial register office with the founding documents, founders' identities, legal address, and bank deposit certificate of the capital (for SARL and SA). Deadlines and the exact process vary: contact the cantonal office directly for exact times and specific registration fees in Basel-Stadt.

Step 5: Register with LAMal within 3 months You and each employee must take out LAMal health insurance within 3 months of registration. Choose a health insurance company, communicate the start of the activity and personal data. Premiums are individual and depend on the canton, age, and income bracket. Request information on possible cantonal subsidies for your income.

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Frequently Asked Questions

What is the minimum capital to open an SA or SARL in Basel City?: The minimum capital for a public limited company (SA) is CHF 100,000 in Switzerland. For a limited liability company (SARL) the minimum capital is CHF20,000. For a sole proprietorship there is no minimum capital required by law, but sufficient means are still required to operate. The capital must be paid into a Swiss bank and certified before registration in the commercial register.
Do I need to register with the trade register before starting the business?: Yes, registration in the trade register is mandatory by law in Switzerland. The trade register is a public archive managed at cantonal level (in Basel-City by the cantonal administration) that documents the existence and main data of each company. Registration must take place before officially starting the activity. Without registration, the business does not exist legally.
What are the insurance obligations for a new business?: All Swiss residents must take out LAMal (compulsory health insurance) within 3 months. If you hire employees, you must enroll the company in SUVA or an authorized accident insurance company (LAA) — the contribution is 0.7–1.5% of the employer's salary. In addition, you must pay AVS/AI contributions (5.3% employee + 5.3% employer), AD (1.1%) and LPP (second pillar) for each employee. Please consult the cantonal administration of Basel-City for specific details.
How does taxation work for a new business in Switzerland?: Taxation takes place on three independent levels: federal direct tax (IFD) managed by ESTV, cantonal tax (each canton has its own rates), and municipal taxes (municipalities multiply the cantonal rate). A sole proprietorship is taxed on the founder's personal income at all three levels. SARL and SA are taxed as separate entities. Once the activity is registered, you will receive documents for the annual tax return from both entities (ESTV and cantonal administration of Basel City).
Can I open a business alone as a single person?: Yes, you can open a business on your own by choosing the legal form of sole proprietorship: you operate on your own behalf with no partners and no minimum capital. SA and SARL forms require at least one legal person (although in some cases only one person may be a sole shareholder of an SA). The sole proprietorship is the simplest form, but it comes with unlimited liability: in case of debts, your personal assets are at risk. Consult a notary for the choice that best suits your case.