What is the minimum capital required to open a business in Soleta?

The minimum capital varies depending on the legal form. A sole proprietorship has no minimum capital requirement. A limited liability company (Sarl) requires a minimum share capital of CHF 20,000 under federal law. A public limited company (SA) requires at least CHF 100,000. These amounts are federal and apply to all cantons, including Solothurn. Consult an accountant for the most suitable choice with respect to your needs and the expected volume of activity.

What are the costs of registering with the Registrar of Commerce in the Canton of Solothurn?

The cost of registration in the Commercial Register varies depending on the Canton of Solothurn and the municipality of headquarters. It generally includes an administration fee for initial enrollment and, in some cases, annual maintenance fees. Please consult directly the cantonal trade register office or the competent municipal authority for specific amounts, which change according to legal form and operational location.

Do I have to pay VAT if my turnover is low?

Registration in the VAT register is mandatory if the annual (taxable) turnover exceeds CHF 100,000. If the turnover is lower, the company is exempt from VAT, but cannot deduct VAT on purchases and investments. This threshold is federal and applies to all Swiss cantons. However, it is possible to voluntarily register for VAT, even if below the threshold, to take advantage of the tax deduction on company goods and services.

How do AVS/LPP contributions work for a sole proprietor?

The owner of a sole proprietorship pays AVS contributions autonomously, calculated on the basis of the contribution determined by the declared net income. These contributions are paid annually to the Cantonal Social Security Institute (Solothurn) by the tax deadline. LPP (occupational pension) is optional for owners without employees; it becomes mandatory if the owner hires employees with a coordinated salary above the minimum. Cantonal and municipal administrations have complementary competences: check with the cantonal pension office for specific details.

How long does it take to complete the startup process?

The complete procedure (registration in the Commercial Register, opening of a bank account, social security registration, LAMal and SUVA) can take between 2 and 6 weeks, depending on the response speed of the cantonal offices, banks and social security funds. Registration in the Trade Register is usually the fastest (1-2 weeks). It is advisable to start preparations at least 2-3 months before the scheduled start date of activity, to avoid administrative delays and ensure compliance with all legal obligations.

Opening activities in Soleta: legal forms, costs and procedures (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 6 September 2026

View of an administrative office building in a Swiss town, representing business registration and startup procedures

Practical guide to starting a business in the Canton of Solothurn: choice of legal form, registration in the Commercial Register, taxes and insurance obligations.

Context

In brief

Starting a business requires choosing a legal form and registering with the Commercial Register
Taxation follows three levels: federal, cantonal, and municipal — each canton has its own rates
Pension (AVS/LPP) and insurance (LAMal, SUVA) obligations are mandatory for businesses and employees

Key facts

What: Procedure for starting an economic activity with different legal forms
Where: Canton of Solothurn
Who: Owner, self-employed, company
Form: Sole proprietorship, SA, Sarl, simple partnership
Register: Mandatory registration with the cantonal Commercial Register
Taxes: Three levels — federal (IFD), cantonal, municipal

--- Starting a business in the Canton of Solothurn requires compliance with administrative, tax, and pension obligations at three levels: federal, cantonal, and municipal. Choosing the legal form is the first decisive step.

Legal forms: sole proprietorship, public limited company, limited liability company

In Switzerland, the entrepreneur chooses between a sole proprietorship (no legal personality, unlimited liability), simple partnership, limited partnership, public limited company (SA) or limited liability company (Sarl). Each form entails substantial differences: a sole proprietorship does not require minimum capital; an Sarl requires at least CHF 20,000 and is a company with legal personality; an SA requires at least CHF 100,000. The choice depends on the nature of the activity, the expected turnover, and the personal risk tolerance.

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Operational details

Taxes on three levels

Swiss taxation is not centralized in a single federal rate. The Soletta company will pay three separate taxes: the federal direct tax (IFD) calculated by the Federal Tax Administration (FTA), the cantonal tax determined by the Canton of Soletta with its own rates, and the municipal tax calculated on the cantonal income multiplied by the municipal multiplier. Each level has separate deadlines, calculation methods, and payment offices. A single company submits three annual declarations and receives three tax assessments. This three-tier system is stable in all Swiss cantons: no canton has a centralized taxation system.

Pension obligations: AVS, AI, LPP

For each employee hired, the employer is required to pay contributions to the Old-Age and Survivors' Insurance (AVS) and the Disability Insurance (AI). The employee's share is 5.3% of the gross salary, while the employer pays their share of 5.3%, for a total of 10.6%. The contributions are mandatory and paid to the Soletta Cantonal Pension Fund or an authorized private fund.

Professional Pension (LPP) is mandatory if the coordinated salary (gross salary minus a federal deduction) exceeds the normed minimum. LPP contributions vary according to the insured's age: the employer contributes from 7% to 18% of the coordinated salary, depending on the employee's age class. Additionally, the owner of a sole proprietorship pays AVS contributions on themselves — not from the salary, but on an independent contribution base calculated on net income. This payment is optional if the activity is secondary, mandatory if it is primary.

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Key points

Operational procedure: step by step

The procedure to start a business in the Canton of Solothurn follows a well-defined administrative sequence, to be completed according to specific deadlines.

Phase 1: Choice of legal form — Consult a tax advisor or lawyer to evaluate which legal form (sole proprietorship, LLC, Corporation) is most suitable for the type of activity, available capital, and desired liability. Each form has different tax, accounting, and organizational implications.

Phase 2: Opening a bank account — Before registering with the Commercial Register, open a business account with a Swiss bank. Banks require documentation on the legal form, the articles of association (for companies), and the owner's data.

Phase 3: Registration with the Commercial Register — Contact the Commercial Register office of the Canton of Solothurn at the cantonal administration or the delegated municipal authority. Complete the official registration form and attach documents: certificate of previous trade (if any), identity document, articles of association (for companies). Registration is mandatory; without it, it is not lawful to carry out the activity.

Phase 4: Registration with the AFC — After registration with the Commercial Register, the VAT number/AFC customer number is automatically assigned or upon request. This number is essential for invoicing, VAT obligations, and communication with the Federal Tax Administration.

Phase 5: Registration with social security — Register with the cantonal social security institute of the Canton of Solothurn (or with an authorized private fund) for the employees' AHV/IV. The employer receives an affiliation number and a communication of the payment deadlines (usually monthly or quarterly).

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Frequently Asked Questions

What is the minimum capital required to open a business in Soleta?: The minimum capital varies depending on the legal form. A sole proprietorship has no minimum capital requirement. A limited liability company (Sarl) requires a minimum share capital of CHF 20,000 under federal law. A public limited company (SA) requires at least CHF 100,000. These amounts are federal and apply to all cantons, including Solothurn. Consult an accountant for the most suitable choice with respect to your needs and the expected volume of activity.
What are the costs of registering with the Registrar of Commerce in the Canton of Solothurn?: The cost of registration in the Commercial Register varies depending on the Canton of Solothurn and the municipality of headquarters. It generally includes an administration fee for initial enrollment and, in some cases, annual maintenance fees. Please consult directly the cantonal trade register office or the competent municipal authority for specific amounts, which change according to legal form and operational location.
Do I have to pay VAT if my turnover is low?: Registration in the VAT register is mandatory if the annual (taxable) turnover exceeds CHF 100,000. If the turnover is lower, the company is exempt from VAT, but cannot deduct VAT on purchases and investments. This threshold is federal and applies to all Swiss cantons. However, it is possible to voluntarily register for VAT, even if below the threshold, to take advantage of the tax deduction on company goods and services.
How do AVS/LPP contributions work for a sole proprietor?: The owner of a sole proprietorship pays AVS contributions autonomously, calculated on the basis of the contribution determined by the declared net income. These contributions are paid annually to the Cantonal Social Security Institute (Solothurn) by the tax deadline. LPP (occupational pension) is optional for owners without employees; it becomes mandatory if the owner hires employees with a coordinated salary above the minimum. Cantonal and municipal administrations have complementary competence
How long does it take to complete the startup process?: The complete procedure (registration in the Commercial Register, opening of a bank account, social security registration, LAMal and SUVA) can take between 2 and 6 weeks, depending on the response speed of the cantonal offices, banks and social security funds. Registration in the Trade Register is usually the fastest (1-2 weeks). It is advisable to start preparations at least 2-3 months before the scheduled start date of activity, to avoid administrative delays and ensure compliance with all lega