What is the minimum capital to open a sole proprietorship in the Canton of Aargau?

A sole proprietorship has no minimum capital obligation in Switzerland, not even in Aargau. You can start with only the means you have. Having said that, it is advisable to have a start-up capital (at least CHF 5,000-10,000) to cover the initial costs (rent, equipment, first month of operation). Registration in the trade register remains mandatory within 20 days of the start of business, regardless of the capital.

How much does it cost to register with the Aargau Trade Register?

Registration fees vary by canton and legal form. The Canton of Aargau sets its own tariffs through the cantonal administration. Please contact the Aargau Trade Register Office (Trade Register/Handelsregister) directly to find out the exact amount applicable to your legal form. They usually range from CHF 100 to CHF 500 depending on the complexity.

What are the social security contributions of a self-employed entrepreneur in Aargau?

A self-employed entrepreneur (self-employed) pays AVS/AI/IPG contributions at 10.6% of professional net income (calculated at 92% of income) to the AVS compensation body of the Canton of Aargau. If you hire employees, payments are added: 5.3% the employee + 5.3% the employer (total 10.6%). For the second pillar (LPP), the contribution varies by age group (from 7% to 18%) and is mandatory only if employees have a coordinated salary higher than CHF 21,150 per year.

Is health insurance borne by the employer in Aargau?

No. LAMal (compulsory health insurance) is taken out by the individual employee, not by the employer. Every resident of Switzerland must register within 3 months of arrival. Premiums are per capita, vary by canton/region and deductible class. It is customary for the employer to offer a flat-rate contribution (e.g. CHF 200/month), but it is not mandatory by law. Aargau grants subsidies to low income premiums, managed by the cantonal administration.

What is the deadline for registering a company in the trade register?

Registration must take place within 20 days of the start of business. If not carried out on time, the owner/administrator risks administrative penalties and the loss of certainty on the official start date of activity. Contact the commercial register office of the Canton of Aargau immediately to file your application.

Opening a business in Aargau: trade register and costs

By Redazione Frontaliere Ticino (AI-generated text) · Published on 2 September 2026 · Updated on 8 October 2026

Entrance to a Swiss cantonal administrative office for commercial registration

Legal forms, registration in the commercial register, minimum capital, taxes and tax obligations in the Canton of Aargau: operational guide.

Context

In brief

Mandatory registration with the commercial register within 20 days of starting activity
Legal forms: sole proprietorship, general partnership, SA, Sàrl, cooperative society
Minimum capital: zero for sole proprietorship; CHF 20,000 for Sàrl; CHF 100,000 for SA
Three tax levels: federal (IFD, VAT), cantonal and municipal (Aargau)
Social security obligations (AVS/AI/IPG) and health insurance (LAMal) for employees

Key facts

What: Registration of a company with the Aargau cantonal commercial register
When: Within 20 days of starting the activity
Where: Office of the commercial register of the Canton of Aargau (cantonal administration)
Who: Any natural or legal person starting a commercial activity
Regulatory levels: Federal, cantonal and municipal (three parallel tax systems)

Opening a business in the Canton of Aargau means navigating a three-tier system: federal legislation sets the general framework (legal forms, registration requirements, VAT, AVS), while the Canton and individual municipalities of Aargau define their taxes and administrative procedures.

The choice of legal form is the first fork. A sole proprietorship is the simplest and most direct solution: no minimum capital required, streamlined administration, taxation on the entrepreneur's person. It does, however, involve unlimited liability: creditors can act on the personal assets. General partnerships (Snc) and limited partnerships (Sas) partially limit the liability of the partners, but remain complex. Public limited companies (SA) and limited liability companies (Sàrl) offer capital protection and limited liability, but require minimum capital: CHF 100,000 for the SA (payable in installments: at least 20% at the time of foundation, therefore CHF 20,000), CHF 20,000 for the Sàrl.

Registration with the commercial register is mandatory and must take place within 20 days of starting the activity. Without registration, the company does not have full legal capacity. The Aargau commercial register office will communicate all registration taxes, which vary by legal form. Cantonal and municipal taxes of the Aargau territory will then be calculated on the net income of the company once operational.

Every company in Switzerland with turnover above the threshold (currently around CHF 100,000 annually, subject to revisions) must register for VAT with the Federal Customs Administration. VAT is paid periodically according to the regime (normal, simplified or flat rate according to volume).

If the company employs staff, social security obligations automatically apply: AVS/AI/IPG at 10.6% total (5.3% employee + 5.3% employer), accident insurance LAINF/LAA with percentages varying by sector (0.7-1.5% of salary), and for employees with coordinated salary above the threshold, the obligation to register the company with a pension fund (LPP/BVG) for the second pillar.

Health insurance (LAMal) is mandatory for all residents in Switzerland and therefore for every employee in Aargau. It is not a tax: it is a private policy with per capita premiums that vary by canton, region of residence within the canton and deductible class (from CHF 300 to CHF 2,500 for adults). Aargau provides premium subsidies for low incomes, managed by the cantonal administration.

Use the tax calculator to estimate your federal tax burden

Operational details

The three-tier tax system

When opening a business in Aargau, the tax burden is structured in three independent levels. At the federal level, the federal direct tax (IFD) is calculated progressively on net income. There is no single national rate: each canton applies its own multipliers to the federal base. At the cantonal level, Aargau has its own tax laws on business income and capital. At the municipal level, Aargau municipalities add multipliers to the cantonal base, creating variability even within the canton. This means that a company in Baden has a different tax rate than one in Aarau, both in Aargau. For VAT, the threshold and regime depend on the total turnover. If the annual turnover reaches CHF 100,000, mandatory registration in the federal VAT system with the Federal Customs Administration is triggered. The gross amounts on invoices are indicated with VAT, and the standard rate is 8.1% (with reductions for food and media). The company pays the difference between VAT collected and VAT paid on purchases.

Pension obligations: AHV, BVG, and accident insurance

For employees, the Aargau entrepreneur must pay AHV/AI/IV contributions (old-age/invalidity/loss of earnings compensation). The employee pays 5.3% of the gross salary, the employer pays an additional 5.3%, for a total of 10.6%. This contribution is paid to the AHV compensation fund of the canton of Aargau. The self-employed person (independent worker) pays 10.6% directly on the net professional income. For the second pillar (BVG/BVG), every employee with an annual coordinated gross salary (after deduction of a threshold of approximately CHF 884 per month) above CHF 21,150 must be registered with a professional pension fund. Contributions vary by age class: 7% between 25-34 years, 10% between 35-44, 15% between 45-54, 18% from 55 years until the reference age (currently 65 for men, 64 for women). It is the employer's responsibility to register the company with a fund and pay the contributions, which can be partially deducted from cantonal tax. Accident insurance (LAINF/LAA) covers occupational accidents and occupational diseases. The contribution is the employer's responsibility (the employee pays nothing) and is a percentage of the salary, varying by economic sector: from 0.7% for offices to 1.5% for high-risk sectors. The payment is made to the cantonal accident insurer or a private entity.

Health insurance: mandatory LAMal and cantonal subsidies

Every employee in Aargau must be registered with health insurance (LAMal/KVG). Unlike pension contributions, LAMal is not a tax or salary contribution: it is a private insurance policy taken out by the individual with an insurer. Premiums are per capita and vary by three factors: canton (Aargau has its own average regional premiums), region of residence within the canton (e.g., urban vs. rural area), and chosen deductible class (CHF 300, 500, 1,000, 1,500, 2,000, 2,500). An employee with a CHF 300 deductible pays a different monthly premium than one with a CHF 2,500 deductible. It is common practice for the employer to pay a flat-rate contribution towards the employees' premiums, but this is not legally required. Aargau, like many cantons, grants premium subsidies to residents with low incomes. The amount of the subsidy depends on the family income and the number of dependents. The application must be submitted to the cantonal administration of Aargau.

Comparative scenarios: Aargau vs. other cantons

An entrepreneur comparing the tax burden between cantons will find substantial differences. Cantons like Uri and Valais have lower rates but fewer public services. Zurich and Geneva have higher rates. Aargau is positioned in the national mid-range, with internal variability according to municipalities. An Aargau tax consultant is essential to quantify the exact taxes in your specific area.

Useful planning tools

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

Key points

Step by step: how to register with the commercial register

The process of registering with the commercial register of Aargau follows a standardized procedure, but the times and fees vary by canton.

Phase 1: Choice of legal form

Decide between a sole proprietorship (very simple, no capital), a partnership (Snc, Sas, medium cost and complexity) or a corporation (SA, Sàrl, with minimum capital but legal protection). The choice affects taxation, liability, administration and management of partners/shareholders. For a sole proprietorship, nothing is needed except a clear vision of your activity. For SA or Sàrl, prepare the articles of association and bylaws according to the official federal models.

Phase 2: Gathering documentation

For a sole proprietorship: valid ID (passport or ID card), address of residence or business location in Aargau, any professional licenses required by the sector (e.g., real estate agent, auditor). For SA/Sàrl: articles of association and bylaws signed by all founders, list of names and addresses of all partners/managers, bank certificate attesting the deposit of the minimum capital (20% for SA, 100% for Sàrl). All documents must comply with the official Swiss models and be written in an official language (Italian, German, French).

Phase 3: Submission to the commercial register

Contact the commercial register office of the Canton of Aargau (part of its cantonal administration). Many cantons allow pre-registration and online submission. Submit (or upload) all the prepared documentation. The office will review it and inform you if any additions are needed. Registration must take place within 20 days of the start of the activity: beyond this deadline, the owner risks penalties and loss of certainty about the official start date.

Phase 4: Payment of registration fees

The cantonal administration will communicate the total amount of the registration fees for the commercial register. This amount varies by canton, legal form, and sometimes by estimated turnover. Pay according to the instructions, usually by transferring to a government bank account.

Phase 5: Federal tax registration (VAT)

If the expected turnover exceeds CHF 100,000 annually, contact the Federal Customs Administration (AFD) to register for the VAT system. Registration is mandatory and takes place online. The AFD will assign you a unique VAT number (VAT identification number CHE-XXX.XXX.XXX). From that moment, every invoice must show the calculated VAT.

Phase 6: Registration with the cantonal tax administration

Contact the tax office of the Canton of Aargau (domain office) to register for the cantonal tax system on income and capital. You will provide data about your company: form, location, economic sector, estimated turnover. You will be assigned cantonal identification numbers and deadlines for annual declarations (usually by March 31 of the following year of the tax period).

Phase 7: Social security registration (AVS/AI/IPG)

If you are not already an employee of someone else, contact the AVS compensation body of your Aargau region to register as a self-employed worker. You will pay AVS/AI/IPG contributions on 92% of your net professional income, at a total of 10.6%. If you hire employees, communicate their data and salaries to the AVS body, which will manage the payroll deductions (pay slip).

Phase 8: Pension fund (LPP) and accident insurance (LAA)

If you have employees with a coordinated salary above CHF 21,150 annually, choose a professional pension fund in Aargau and register. Communicate the salary lists every year. For accident insurance (LAA), contact an insurance company competent in Aargau (usually SUVA or a private insurer) and insure your employees according to the activity sector.

Phase 9: Health insurance (LAMal) for employees

It is not the employer who registers the employees, but each employee personally takes out a LAMal policy with an insurer. It is your responsibility to inform employees of this obligation and, preferably, to communicate to them the cantonal premium comparators. You can offer a flat-rate contribution towards the premiums, but this is not mandatory by law.

Tools to simplify the process

Use the federal tax calculator to estimate your IFD tax burden. Visit the Federal Customs Administration website for information on VAT and the identification number. Consult the Aargau Canton website (cantonal administration section) for specific cantonal procedures, official forms, and contact details of the relevant offices.

Do not underestimate the help of a Ticino or Aargau accountant or tax consultant: the cost of initial consultation (usually CHF 500-2,000 depending on complexity) is quickly offset by the taxes saved and the correct administrative management.

Official sources: Old-age insurance system (FSIO)

Frequently Asked Questions

What is the minimum capital to open a sole proprietorship in the Canton of Aargau?: A sole proprietorship has no minimum capital obligation in Switzerland, not even in Aargau. You can start with only the means you have. Having said that, it is advisable to have a start-up capital (at least CHF 5,000-10,000) to cover the initial costs (rent, equipment, first month of operation). Registration in the trade register remains mandatory within 20 days of the start of business, regardless of the capital.
How much does it cost to register with the Aargau Trade Register?: Registration fees vary by canton and legal form. The Canton of Aargau sets its own tariffs through the cantonal administration. Please contact the Aargau Trade Register Office (Trade Register/Handelsregister) directly to find out the exact amount applicable to your legal form. They usually range from CHF 100 to CHF 500 depending on the complexity.
What are the social security contributions of a self-employed entrepreneur in Aargau?: A self-employed entrepreneur (self-employed) pays AVS/AI/IPG contributions at 10.6% of professional net income (calculated at 92% of income) to the AVS compensation body of the Canton of Aargau. If you hire employees, payments are added: 5.3% the employee + 5.3% the employer (total 10.6%). For the second pillar (LPP), the contribution varies by age group (from 7% to 18%) and is mandatory only if employees have a coordinated salary higher than CHF 21,150 per year.
Is health insurance borne by the employer in Aargau?: No. LAMal (compulsory health insurance) is taken out by the individual employee, not by the employer. Every resident of Switzerland must register within 3 months of arrival. Premiums are per capita, vary by canton/region and deductible class. It is customary for the employer to offer a flat-rate contribution (e.g. CHF 200/month), but it is not mandatory by law. Aargau grants subsidies to low income premiums, managed by the cantonal administration.
What is the deadline for registering a company in the trade register?: Registration must take place within 20 days of the start of business. If not carried out on time, the owner/administrator risks administrative penalties and the loss of certainty on the official start date of activity. Contact the commercial register office of the Canton of Aargau immediately to file your application.