What legal forms can I choose in the Inner Appenzell Canton?

The Swiss Bond Code provides for four main forms. The sole proprietorship does not require minimum capital; the owner is personally liable for all assets. The simple company does not require initial formalities, with jointly and severally liable shareholders. The SA requires a minimum of CHF 100,000 of subscribed capital. Sagl requires a minimum of CHF20,000. Each form has different implications for personal responsibility and creation costs.

What are AVS/AI contributions if you hire employees?

If you hire employees, you must pay 5.3% of the wage bill net of commissions and bonuses; the employee pays the same (5.3%). The federal total is 10.6%. The employer is responsible for paying both dues to the Cantonal Clearing Office within the set deadlines. Registration as an employer takes place at the Cantonal Compensation Fund.

Is LAMal (health insurance) the employer's obligation?

No, LAMal is the individual responsibility of the employee. Each person must personally sign a policy at a sickness fund of their choice within 3 months of the start of the employment relationship. The employer DOES NOT take out the policy but may offer subsidies on premiums, deductible as business costs. Premiums are private and per capita, not taxes.

What do I need to register an activity in Appenzello Interno?

Required documents: passport or identity card, articles of association or deed of incorporation if company, registration form completed at the Trade Office. If the expected turnover exceeds CHF 100,000, you must register for VAT with the Federal Administration of Customs (AFC/ESTV). If you hire employees, also notify the cantonal Compensation Fund and register with SUVA for accidents at work.

Open internal Appenzello company: guide (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 9 September 2026

Swiss municipal office with wooden desks and official business registration documents and registers

Internal Appenzello company registration: minimum capital from CHF 0 (company) to CHF 100,000 (SA), AVS contributions 5.3%+5.3%, registration 2-4 weeks

Context

In a nutshell

The legal forms provided for by the Swiss Code of Obligations (sole proprietorship, simple company, SA, Sagl) require registration with the commercial register of the canton.
Each company that hires employees pays AVS/AI contributions at 5.3% on the wage bill (identical amount borne by the employer).
LAMal is mandatory for every resident: the employee subscribes within 3 months of arrival, the company does not stipulate but can offer subsidies.
SUVA is mandatory for accidents at work if the company has employees; the cost varies according to the professional sector.

Key facts

What: Opening a business and registration in the cantonal trade register
When: Registration before starting the business
Where: At the Trade Office of the Inner Appenzell Canton (or the chosen canton)
Who: Individual entrepreneurs, company partners, managing directors
Minimum capital: Varies according to legal form (CHF 0 sole proprietorship, CHF 20,000 Sagl, CHF100,000 SA)
Federal contributions: 10.6% total AVS/AI (5.3% employee + 5.3% employer)

Opening a business: federal and cantonal procedures

Starting a business in the Inner Appenzell Canton follows the procedures provided for by the Swiss Code of Obligations. The entrepreneur must first choose the legal form best suited to the project (sole proprietorship, simple company, SA, Sagl), then register with the cantonal trade register.

Operational details

Federal and Cantonal Tax Obligations

From registration in the commercial register, every business pays cantonal and municipal income and capital taxes (if applicable). Cantonal tax rates and municipal multipliers are specific to each canton and municipality: contact the cantonal administration for exact figures. The tax return must be submitted annually to the cantonal tax authorities. If annual turnover exceeds CHF 100,000, the business must register for VAT with the Federal Customs Administration (FCA/ESTV) and pay value-added tax at 8.1% (standard rate) or 2.6% (reduced rate for foodstuffs and medicines) depending on the goods/services sold.

Pension and Insurance Contributions if You Employ Employees

If the business employs employees, specific federal obligations apply:

AVS/AI (Old-age and Invalidity Insurance): The employer pays 5.3% of the payroll net of commissions and gratuities; the employee pays the same amount (5.3%). The employer is responsible for paying both contributions to the cantonal compensation office within the set deadlines. Registration as an employer takes place at the cantonal Compensation Fund at the time of registration in the commercial register or subsequently.

LPP (occupational pension fund): The employer must register each employee from age 25 with an occupational pension fund if their annual coordinated salary exceeds CHF 21,510 (threshold 2024, indexed annually). The contribution varies by age: 7% of coordinated salary (25–34 years), 10% (35–44 years), 15% (45–54 years), 18% (55+ until retirement age).

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Key points

Startup Checklist: step-by-step procedure

Here are the concrete steps to register a business activity:

1. Choose the legal form (sole proprietorship, partnership, AG, LLC) based on the risk profile and expected growth. 2. Gather the required documents (passport/identity card, bylaws or articles of association if a company, extract from the commercial register of previous owners/partners if a transfer). 3. Contact the Commerce Office of your canton with the completed registration form. In the canton of Appenzell Innerrhoden, the office will provide you with the official form and the exact registration costs. 4. Wait for registration confirmation (normally 2-4 weeks). Once registered, you will receive the customer number for cantonal taxes and the employer number if you hire employees. 5. Register for VAT if your expected revenue exceeds CHF 100,000 with the Federal Customs Administration (FCA/ESTV). 6. If you hire employees, notify the cantonal Compensation Fund for the allocation of the employer number, and register employees with an occupational pension plan (OPP) from age 25 with a minimum coordinated salary (CHF 21,510). 7. Inform employees of the LAMal obligation: every person must subscribe to a policy within 3 months of the first day of work. 8. Register with SUVA for workplace injuries and occupational diseases (if employees and applicable sector).

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Frequently Asked Questions

What legal forms can I choose in the Inner Appenzell Canton?: The Swiss Bond Code provides for four main forms. The sole proprietorship does not require minimum capital; the owner is personally liable for all assets. The simple company does not require initial formalities, with jointly and severally liable shareholders. The SA requires a minimum of CHF 100,000 of subscribed capital. Sagl requires a minimum of CHF20,000. Each form has different implications for personal responsibility and creation costs.
When should I register the company in the commercial register?: Registration must take place at the Trade Office of the Inner Appenzell Canton BEFORE starting business. Normal times are 2-4 weeks. Once enrolled, you will receive the customer number for cantonal taxes and the employer number if you hire employees. Registration entails tax, social security and insurance obligations from the first day of business.
What are AVS/AI contributions if you hire employees?: If you hire employees, you must pay 5.3% of the wage bill net of commissions and bonuses; the employee pays the same (5.3%). The federal total is 10.6%. The employer is responsible for paying both dues to the Cantonal Clearing Office within the set deadlines. Registration as an employer takes place at the Cantonal Compensation Fund.
Is LAMal (health insurance) the employer's obligation?: No, LAMal is the individual responsibility of the employee. Each person must personally sign a policy at a sickness fund of their choice within 3 months of the start of the employment relationship. The employer DOES NOT take out the policy but may offer subsidies on premiums, deductible as business costs. Premiums are private and per capita, not taxes.
What do I need to register an activity in Appenzello Interno?: Required documents: passport or identity card, articles of association or deed of incorporation if company, registration form completed at the Trade Office. If the expected turnover exceeds CHF 100,000, you must register for VAT with the Federal Administration of Customs (AFC/ESTV). If you hire employees, also notify the cantonal Compensation Fund and register with SUVA for accidents at work.