What is the minimum capital to open a Sagl or a Sa in Obvaldo?

Sagl requires a minimum capital of CHF 20,000 fully paid up, while Sa requires at least CHF100,000, of which at least CHF 50,000 paid up at the time of incorporation. The capital must be deposited in a restricted bank account before registration in the commercial register.

Do you need to register in the commercial register for a sole proprietorship in Obvaldo?

No, the sole proprietorship is not subject to compulsory registration in the commercial register. Registration becomes mandatory for Sagl, Sa, a limited partnership, as well as for other forms provided for by law.

What social contributions must an employer pay in Switzerland?

On the salary, AVS/AI/IPG 5.3% are applied at the expense of the employee (10.6% total with the employer), AD/AC 1.1% up to the annual ceiling, LAINF/LAA between 0.7% and 1.5% depending on the sector, and LPP/BVG contributions on the coordinated salary with rates ranging from 7% to 18% depending on age.

How long should LAMal health insurance be taken out?

Compulsory health insurance according to LAMal must be taken out within three months of arrival in Switzerland or transfer of domicile. Choice of annual deductibles for adults range from CHF 300 to CHF 2,500; each Canton publishes regional average premiums and provides for low income premium reductions.

Is there a federal or cantonal minimum wage in Obvaldo?

In Switzerland there is no federal minimum wage; the Obvaldo Canton has not introduced a cantonal minimum wage. Any minimum wages in the sector derive from collective labour agreements (CLAs) declared to be generally binding.

Opening a business in Obvaldo: trade register and costs (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 30 August 2026

Alpine village in Canton Obwalden with lake and traditional chalets

Practical guide to legal form, registration in the commercial register, minimum capital and charges for starting a business in the Canton of Obvaldo.

Context

In a nutshell

Legal form: choice between joint-stock company, legal entity or sole proprietorship
Minimum capital: CHF 20,000 (Sagl) or CHF100,000 (Sa)
Registration in the trade register mandatory for corporate forms
Variable registration fees at cantonal and federal level

Key facts

What: Procedure to open a business in Canton Obvaldo
Where: Canton Obvaldo, central Switzerland
Who: Cantonal Authority and Trade Register Office
Taxes: 3 levels (federal + cantonal + municipal DFI)
Minimum capital: To be verified according to the legal form
Social contributions: AVS/AI/IPG 5.3% employee (10.6% total with employer)
Insurance obligation: LAMal mandatory within 3 months of arrival

Starting a business in Canton Obvaldo means moving within a uniform Swiss regulatory framework in substance, but with specific cantonal declinations with regard to taxes, registration fees and administrative charges. The first concrete decision concerns the legal form, because this choice results in minimum capital, accounting obligations, responsibilities and recurring costs.

The main options for those who intend to operate in Obvaldo as an entrepreneur are the sole proprietorship, the joint venture, the limited partnership, Sagl (a limited company) and Sa (a limited company). The first three are not subject to registration in the commercial register, while Sagl and Sa must

Operational details

Choosing the legal form is not just a tax issue: it determines the level of personal responsibility, the ability to raise capital and the accounting obligations. A sole proprietorship is suitable for a low-risk and low-volume business; Sagl and Sa instead offer liability limited to the capital contributed and a structure more suitable for growth and investment.

Practical implications of salary contributions

Those who start a business and intend to hire staff must consider mandatory social security and insurance contributions in Switzerland. The following apply to the salary paid: AVS/AI/IPG (5.3% borne by the employee, 10.6% total with the employer's share), AD/AC (1.1% up to the annual ceiling provided), LAINF/LAA with rates between 0.7% and 1.5% depending on the sector of activity, and contributions to the second pillar (LPP/BVG) calculated on the salary coordinated according to the age group: 7% (25–34 years), 10% (35–44), 15% (45–54), 18% (55 years up to the reference age). The AVS reference age is currently 65 for men and 64 for women, under harmonisation.

For the owner himself, who is often initially also an employee of his company, the same logic applies: the salary must be consistent with the AVS compensation funds and registered with the compulsory occupational pension fund once the threshold for access to the LPP has been exceeded.

Insurance and health obligations

Health insurance

Key points

Procedura step-by-step per aprire un'attività in Obvaldo

Passo 1 — Scegliere la forma giuridica. Per attività a basso rischio e con un solo titolare conviene spesso la ditta individuale, che evita l'iscrizione al registro di commercio. Per attività che puntano a crescita, investimenti o responsabilità limitata, Sagl (capitale minimo CHF 20'000) o Sa (CHF 100'000) sono le opzioni standard.

Passo 2 — Verificare la disponibilità della ragione sociale. Prima di costituire la società è opportuno verificare che il nome desiderato non sia già registrato nel registro di commercio svizzero (consultabile online a livello federale).

Passo 3 — Aprire un conto bancario vincolato. Per Sagl e Sa è necessario aprire un conto di deposito del capitale presso una banca svizzera; la banca rilascia una conferma di versamento che andrà allegata alla domanda di iscrizione.

Passo 4 — Redigere l'atto di costituzione e lo statuto. Per Sa e Sagl l'atto costitutivo è un atto pubblico, che in Svizzera richiede la forma autentica davanti a un notaio. Lo statuto disciplina oggetto sociale, capitale, organi e diritti dei soci.

Passo 5 — Iscrivere la società al registro di commercio. La domanda di iscrizione viene presentata all'ufficio cantonale del registro di commercio in Obvaldo, con tutti gli allegati richiesti (atto costitutivo, statuto, conferma bancaria, identità dei fondatori e degli organi).

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Frequently Asked Questions

What is the minimum capital to open a Sagl or a Sa in Obvaldo?: Sagl requires a minimum capital of CHF 20,000 fully paid up, while Sa requires at least CHF100,000, of which at least CHF 50,000 paid up at the time of incorporation. The capital must be deposited in a restricted bank account before registration in the commercial register.
Do you need to register in the commercial register for a sole proprietorship in Obvaldo?: No, the sole proprietorship is not subject to compulsory registration in the commercial register. Registration becomes mandatory for Sagl, Sa, a limited partnership, as well as for other forms provided for by law.
What social contributions must an employer pay in Switzerland?: On the salary, AVS/AI/IPG 5.3% are applied at the expense of the employee (10.6% total with the employer), AD/AC 1.1% up to the annual ceiling, LAINF/LAA between 0.7% and 1.5% depending on the sector, and LPP/BVG contributions on the coordinated salary with rates ranging from 7% to 18% depending on age.
How long should LAMal health insurance be taken out?: Compulsory health insurance according to LAMal must be taken out within three months of arrival in Switzerland or transfer of domicile. Choice of annual deductibles for adults range from CHF 300 to CHF 2,500; each Canton publishes regional average premiums and provides for low income premium reductions.
Is there a federal or cantonal minimum wage in Obvaldo?: In Switzerland there is no federal minimum wage; the Obvaldo Canton has not introduced a cantonal minimum wage. Any minimum wages in the sector derive from collective labour agreements (CLAs) declared to be generally binding.