What is the minimum capital required to open a SARL?

CHF 20,000. This amount must be deposited with a Swiss bank before registration in the trade register, and the bank issues a confirmation letter. For an SA the minimum is CHF100,000, while a sole proprietorship does not require minimum capital.

How soon do I have to register with the trade register?

Registration in the commercial register must take place BEFORE starting any commercial activity. It is a legal obligation, and omitting it is a crime. Once the capital is deposited (if SARL/SA), approval times are usually 1–2 weeks.

What is the deadline to take out health insurance?

The LAMal must be signed within 3 months of the actual start of the activity. If you do not register within this period, the canton can automatically assign a sick pay fund with increased premiums (penalties). It is advisable to proceed immediately after registering.

Am I required to enroll in SUVA as a freelancer?

If your foreseeable annual net income exceeds about CHF 9,500 (indexed figure annually), yes. Otherwise insurance is optional, but is recommended to cover accidents at work. You can choose SUVA or an authorized private insurer.

When do I need to register for the VAT scheme?

If your annual business turnover exceeds CHF 75,000, you must register with the Federal Customs Administration (FCA) to obtain a VAT number within 30 days of exceeding the threshold. Then collect and pay VAT on all invoices issued.

Opening businesses in Freiburg: trade register and costs (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 24 August 2026

Swiss office buildings representing the business environment for starting a commercial activity.

Practical guide to starting a business in the canton of Freiburg: legal forms, registration in the trade register, minimum capital, taxes and insurance obligations for the self-employed.

Context

In a nutshell

Registration in the cantonal trade register is mandatory before starting business
Legal form (company, SARL, SA) determines minimum capital and personal liability
Social security obligations: autonomous AVS/AI contributions (10.6%), SUVA if income > CHF 9,500
Mandatory LAMal within 3 months; three tax levels: federal, cantonal and municipal

Key facts

What: Registration in the cantonal trade register of the new business
When: Before starting the business (legal obligation)
Where: Canton of Fribourg (competent registry office)
Who: Entrepreneurs, companies, companies, cooperatives
Minimum capital: Company 0 CHF, SARL CHF 20,000, SA CHF100,000
LAMal expiration: Within 3 months from the start of the activity
Autonomous AVS rate: 10.6% on annual net income

Starting a business in the Canton of Freiburg requires a series of essential administrative and legal requirements to operate regularly in Switzerland. Registration in the cantonal trade register is the first mandatory step, but you must first choose the legal form that best suits your needs: sole proprietorship, limited liability company (SARL), public limited company (SA) or cooperative. Each form has different tax, insurance and liability implications. In addition to the register, the entrepreneur must take on social security obligations (AVS/AI contributions), insurance (SUVA) and health coverage (LAMal) to be faced before or during the

Operational details

Once registered in the commercial register, the new entrepreneur faces a series of essential legal and insurance obligations throughout the duration of the activity.

Social Security and social contributions

The self-employed entrepreneur in Switzerland pays AVS/AI (Old Age, Disability and Pregnancy Benefits) contributions to the Federal Institute for Social Insurance (UFAS). The rate is 10.6% on reported annual net earnings (for comparison, an employee pays 5.3% while the employer pays an equal 5.3%). These contributions are mandatory and represent the first pillar of Swiss social security.

If the self-employed person has an annual net income of more than about CHF 9,500 (indexed figure annually), he is also obliged to insure himself with SUVA (Swiss National Institute of Accident Insurance) or with an authorized private insurer, to cover accidents at work and occupational diseases. If your income is below this threshold, insurance is optional but recommended.

If the self-employed person hires employees, the obligation to enroll in an occupational pension fund (LPP/BVG, second pillar) is triggered. Contributions vary by age group: 7% for employees aged 25–34, 10% between 35–44, 15% between 45–54, 18% from 55 years up to the reference age (65 years for both sexes). These funds ensure an additional old-age annuity in addition to AVS.

Sick Fund (LAMal) and

Useful planning tools

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

Key points

Step-by-Step Procedure

1. Define the Legal Form: Choose between individual company, SARL, SA or cooperative. It is advisable to consult a commercialist or the entrepreneurship guidance center of the canton Friburgo. 2. Prepare Essential Documentation: Constitutional deed and/or statutes (for companies and cooperatives), personal data of the partners/owner, birth certificate, extract from the criminal record (sometimes required by the cantonal authorities). 3. Deposit the Minimum Capital: At a Swiss bank (applicable only if SARL/SA), obtain an official letter of confirmation of the deposit. 4. Registration with the Commercial Register: Present all the documentation to the commercial register office of the canton Friburgo (online or on-site). Pay the registration fee (amount varies per canton). Estimated time: 1–2 weeks for completion if documentation is correct. 5. Registration with AVS/AI: Register with the competent cantonal office within 90 days from the start of the actual activity. Provide the commercial registration number, estimated income and marital status. 6. Workplace Accident Insurance (SUVA): Opt for SUVA or a private authorized insurer, if the net annual income is expected to exceed CHF 9,500. 7. Subscription to LAMal: Within 3 months from the start of the activity, conclude a contract with the Swiss health insurance fund (Friburgo or another region). 8. VAT Number (if applicable): If the expected turnover exceeds CHF 75,000, register with the AFC for a VAT number within 30 days from exceeding the threshold.

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Frequently Asked Questions

What is the minimum capital required to open a SARL?: CHF 20,000. This amount must be deposited with a Swiss bank before registration in the trade register, and the bank issues a confirmation letter. For an SA the minimum is CHF100,000, while a sole proprietorship does not require minimum capital.
How soon do I have to register with the trade register?: Registration in the commercial register must take place BEFORE starting any commercial activity. It is a legal obligation, and omitting it is a crime. Once the capital is deposited (if SARL/SA), approval times are usually 1–2 weeks.
What is the deadline to take out health insurance?: The LAMal must be signed within 3 months of the actual start of the activity. If you do not register within this period, the canton can automatically assign a sick pay fund with increased premiums (penalties). It is advisable to proceed immediately after registering.
Am I required to enroll in SUVA as a freelancer?: If your foreseeable annual net income exceeds about CHF 9,500 (indexed figure annually), yes. Otherwise insurance is optional, but is recommended to cover accidents at work. You can choose SUVA or an authorized private insurer.
When do I need to register for the VAT scheme?: If your annual business turnover exceeds CHF 75,000, you must register with the Federal Customs Administration (FCA) to obtain a VAT number within 30 days of exceeding the threshold. Then collect and pay VAT on all invoices issued.