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. Argovia 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 (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 2 September 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.

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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.

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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.

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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. Argovia 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.