What legal form do I choose if I want to start a business alone in Valais?

If you are alone, you can either operate as a sole proprietorship (simpler form, no federal minimum capital, unlimited personal liability) or set up an SA/Sàrl (limited liability, but administration costs and minimum capital). The sole proprietorship is recommended for small businesses; SA/Sàrl if the business is high-risk or foresees rapid growth and partners.

What is the first legal step to start a business in Valais?

The first step is to register with the trade register of your municipality in the canton of Valais. It is a federal obligation managed locally by the municipal economic office/chancellery. Fill in the form online or on site, attach identity documents and deed of incorporation (if company), and receive the certificate within a few days. Registration automatically opens your obligations to the AFC/ESTV (IFD + VAT) and to the canton.

Do I have to pay VAT immediately when I open a business?

No. VAT is managed by AFC/ESTV and is mandatory only if your turnover exceeds CHF 100,000 per year. If you stay under, you are not subject. You can still voluntarily register for VAT if it makes sense for your business model (e.g. if your customers are companies that can recover VAT).

What insurance is mandatory when I open a business in Valais?

Health insurance (LAMal) is mandatory by federal law — it must be taken out within 3 months of the start of business. It is a private premium covering per capita (deductibles from CHF 300 to CHF 2500 per year). In addition, if your industry requires it, occupational accident insurance (LAINF/LAA) is mandatory. Check with the commercial office of your municipality what are the specific obligations for your sector.

If I hire the first employee, what social security contributions and obligations do I have to pay?

You must pay AVS/AI/IPG contributions (10.6% total: 5.3% employee + 5.3% company), accident insurance (AD/AC ~1.1% up to the maximum), occupational health insurance (0.7–1.5% according to sector), and LPP pension fund (7–18% according to age group: 7% for 25–34 years, 10% for 35–44, 15% for 45–54, 18% for 55+ up to reference age). The employee is covered by private LAMal (within 3 months) and subject to max 45–50 hours/week and minimum 4 weeks holiday per year.

Open business Valais: guide to the trade register (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 6 September 2026

Cantonal administrative office in Sion, Valais, with staff processing business registration forms and official documents

Legal form, registration in the commercial register, taxation at 3 levels (federal, cantonal, municipal) and insurance obligations: the complete procedure to start a business in the canton of Valais.

Context

In brief

Choose between sole proprietorship, SA or Sàrl according to risk profile and expected size
Mandatory registration with the commercial register of the canton of Valais (cantonal procedure)
Face taxation at 3 levels: IFD (federal) + cantonal + municipal
If you hire staff: AVS/AI contributions 10.6% total, LAMal within 3 months

Key facts

What: Opening a commercial activity in the canton of Valais
Where: Canton of Valais, French-speaking Switzerland (cantonal and municipal competence)
Who: Individual entrepreneurs, joint-stock companies (SA), limited liability companies (Sàrl)
Federal competence: AFC/ESTV manages federal direct tax (IFD) and VAT
Cantonal competence: Valais Administration manages cantonal and municipal taxes
Social security obligations: UFAS/BSV for AVS, private insurers LAMal, BNS for credit

Legal forms and the first step

Starting a business in the canton of Valais means first choosing the legal form. Federal law provides three options: sole proprietorship, joint-stock company (SA) and limited liability company (Sàrl).

The sole proprietorship is the simplest form. You manage the business alone, you are responsible for all debts with your personal assets. There is no federal minimum capital, but registering with the commercial register remains mandatory. Taxation is on your physical person: you declare the gross income to the federal direct tax (IFD) managed by AFC/ESTV.

The SA (joint-stock company) is more complex. It requires a minimum capital subscribed by the shareholders. In return, you have limited liability: creditors cannot touch your personal assets if the company has no funds. Taxation is on the company itself — it pays federal, cantonal and municipal taxes as an autonomous entity.

…

Operational details

The three-tier tax system: how it works

Taxation in Switzerland operates on three distinct levels, each with specific responsibilities. The Federal Tax Administration (FTA) manages the federal direct tax (FDT) and value-added tax (VAT) at the national level. The administration of the canton of Valais and individual municipalities manage cantonal and municipal taxes. This means you will pay taxes at three different times and according to three different rates: the municipal multiplier, for example, varies from municipality to municipality even within Valais.

If you operate as a sole proprietorship, you declare your gross income to the FDT annually. Federal deductions are fixed (AVS contributions, health insurance premiums, passive interest, professional expenses). At the cantonal and municipal levels, the rules are similar but with slightly different rates and deductions. The result: your overall tax burden depends on where you are located (which municipality in Valais) and the chosen form.

If you employ staff — even a single employee — a second level of obligations arises: social contributions. AVS/AI/IPG contributions amount to 5.3% on the employee's salary and 5.3% for the company — a total of 10.6%. Additionally, you must pay accident insurance (AD/AC) around 1.1% up to an annual maximum, and professional health insurance (LAINF/LAA) between 0.7% and 1.5% depending on the sector. If the employee exceeds certain salary and age thresholds, the professional pension fund (LPP) is added: employers pay 7% (age 25–34), 10% (35–44), 15% (45–54), 18% (55+ until the reference age).

…

Key points

Step-by-step procedure

Step 1: Choose and prepare the legal form Decide whether to operate as a sole proprietorship, SA, or Sàrl. If a sole proprietorship, proceed to step 2. If SA or Sàrl, you must draft a constitutive act (usually with the help of a professional) and open a separate bank account to deposit the initial capital — banks require viewing the act.

Step 2: Register with the commercial register Go to the competent office of your municipality in the canton of Valais (usually the economic office or the municipal chancellery). Fill out the registration form (available online). Attach:

Copy of the constitutive act (if SA/Sàrl) or identity document (sole proprietorship)
Bank statement proving the deposit of the initial capital (if required)
Brief description of the activity (NACE code)

Registration is usually processed within 5–10 business days. You will receive the registration certificate and the VAT number.

Step 3: Notify AFC/ESTV for VAT If your turnover is expected to exceed CHF 100,000 annually, register for VAT with the AFC. You can do this online via the AFC portal or through your bank. If you remain below the threshold, you are not subject to VAT (but you can choose to register if it is advantageous for your business model).

Step 4: Take out LAMal and insurance If you are self-employed, enroll with a private health insurance fund (LAMal) — this is mandatory within 3 months of starting your activity. Compare premiums between cantonal insurers: rates vary according to deductibles (from CHF 300 to CHF 2500 annually). Also take out professional illness insurance (LAINF) if required by your sector — the sector determines the degree of risk.

…

Frequently Asked Questions

What legal form do I choose if I want to start a business alone in Valais?: If you are alone, you can either operate as a sole proprietorship (simpler form, no federal minimum capital, unlimited personal liability) or set up an SA/Sàrl (limited liability, but administration costs and minimum capital). The sole proprietorship is recommended for small businesses; SA/Sàrl if the business is high-risk or foresees rapid growth and partners.
What is the first legal step to start a business in Valais?: The first step is to register with the trade register of your municipality in the canton of Valais. It is a federal obligation managed locally by the municipal economic office/chancellery. Fill in the form online or on site, attach identity documents and deed of incorporation (if company), and receive the certificate within a few days. Registration automatically opens your obligations to the AFC/ESTV (IFD + VAT) and to the canton.
Do I have to pay VAT immediately when I open a business?: No. VAT is managed by AFC/ESTV and is mandatory only if your turnover exceeds CHF 100,000 per year. If you stay under, you are not subject. You can still voluntarily register for VAT if it makes sense for your business model (e.g. if your customers are companies that can recover VAT).
What insurance is mandatory when I open a business in Valais?: Health insurance (LAMal) is mandatory by federal law — it must be taken out within 3 months of the start of business. It is a private premium covering per capita (deductibles from CHF 300 to CHF 2500 per year). In addition, if your industry requires it, occupational accident insurance (LAINF/LAA) is mandatory. Check with the commercial office of your municipality what are the specific obligations for your sector.
If I hire the first employee, what social security contributions and obligations do I have to pay?: You must pay AVS/AI/IPG contributions (10.6% total: 5.3% employee + 5.3% company), accident insurance (AD/AC ~1.1% up to the maximum), occupational health insurance (0.7–1.5% according to sector), and LPP pension fund (7–18% according to age group: 7% for 25–34 years, 10% for 35–44, 15% for 45–54, 18% for 55+ up to reference age). The employee is covered by private LAMal (within 3 months) and subject to max 45–50 hours/week and minimum 4 weeks holiday per year.