Which legal form is most suitable for opening a business in Bern?

It depends on various factors. The sole proprietorship is the simplest for those who start on their own and are willing to respond unlimitedly to debts. Sàrl limits liability to paid-in capital and is ideal for small businesses with multiple partners. SA is more complex and suitable for structured enterprises. Consult an expert to identify the best choice based on your project.

What insurance obligations does an employer have when hiring employees?

The employer must register employees with AVS/AI (5.3% at the employer's expense, 5.3% at the employee's expense), LPP/BVG (contributions according to age group: 7% at 25–34 years, 10% at 35–44 years, 15% at 45–54 years, 18% at 55 years), AD/AC (1.1% up to the annual maximum), LAINF/LAA (accidents, 0.7%-1.5% according to sector) and health insurance (each employee takes it out privately within 3 months).

How does taxation work for a company in the Canton of Bern?

Switzerland applies three levels of taxation: federal (IFD), cantonal (Bern) and municipal. Each municipality has a multiplier on the cantonal tax, so the total load varies depending on the location. Register with the cantonal tax authority of Bern to obtain the taxpayer number and receive instructions on returns, VAT (if above CHF 100,000 in turnover) and periodic obligations.

What documents do I need to register with the Trade Register?

Identity document, non-bankruptcy certificate, deed of incorporation (for companies), sectoral authorizations if applicable (e.g. licenses for regulated activities). A complete list is provided by the competent office of the Canton of Bern. Contact the desk directly or check the official registry website for an updated checklist.

Opening a business in Bern: procedures and costs

By Redazione Frontaliere Ticino (AI-generated text) · Published on 26 August 2026 · Updated on 5 October 2026

Swiss administrative office counter with business registration forms and documents

Complete guide to opening in the Canton of Bern: legal forms, trade register registration, three-tier taxes and insurance obligations for employees.

Context

In brief

Four legal forms: sole proprietorship, SA, Sàrl, simple partnership
Mandatory registration in the cantonal Commercial Register of Bern
Registration fees vary by municipality; taxes at three levels (federal, cantonal, municipal)
Insurance obligations: AHV/AVS, BVG/LPP, LAMal, SUVA for employees and employers

Key facts

What: Starting a business in the Canton of Bern with administrative and tax procedures
Legal forms: Sole proprietorship, SA, Sàrl, simple partnership
Register: Registration with the cantonal office of Bern mandatory for firms and companies
Tax levels: Federal (direct federal tax IFD), cantonal and municipal (with municipal multipliers)
Insurance: AHV/AI, BVG/LPP, LAMal, SUVA, ALV/AC mandatory according to situation

Starting a business in the Canton of Bern requires careful planning and compliance with numerous administrative and tax requirements. Choosing the legal form represents the first decisive step for those intending to start a company: the decision between a sole proprietorship, simple partnership, limited liability company (Sàrl) or corporation (SA) determines the legal structure, personal liability, tax regime and insurance obligations.

In the Canton of Bern, as throughout Switzerland, registration in the Commercial Register is mandatory for sole proprietorships and partnerships. This public register forms the basis of the company's legal visibility and records crucial information such as company name, domicile, partners and legal representatives.

Legal forms: the initial choice

Sole proprietorship represents the simplest form: a single person manages the business personally and is unlimitedly liable for company debts with their personal assets. It is the ideal solution for those starting small and wishing for reduced administrative procedures.

The simple partnership involves multiple partners who operate together; each partner is jointly and severally liable for debts. It is widespread among professionals who share an office.

The Sàrl (limited liability company) limits the liability of partners to the contributed capital. It requires a minimum capital and more complex incorporation procedures than the sole proprietorship, but offers protection of personal assets. Discover details on mandatory pension provision for companies of this type.

The corporation (SA) is the most structured form, with capital divided into shares. It requires a board of directors and more elaborate governance procedures. It is chosen by larger enterprises.

Registration in the Commercial Register

Registration in the Commercial Register of the Canton of Bern takes place at the competent office. Sole proprietorships and companies must submit an application with identity documents, certificate of non-bankruptcy, specific authorizations (if required by the sector), deed of incorporation and statutes (for companies). Registration fees vary based on the municipality and the legal form. The Canton of Bern divides these costs among local administrative levels, so it is advisable to contact the competent municipal office for exact amounts. The register can be consulted publicly online and constitutes proof of the legal existence of the enterprise.

Operational details

Three-tier taxation and special regimes

In Switzerland, corporate taxation takes place on three levels: federal, cantonal and municipal. The federal direct tax (IFD) is set by the Confederation on the basis of national rates. The Canton of Bern applies a cantonal tax on substance and income at its own rates. Municipalities in turn have multipliers applied to cantonal tax, which means that the total tax burden for a company depends on the municipality where it is based.

Whoever starts a business must register with the cantonal tax authority of Bern to obtain a taxpayer number. This is essential for filing tax returns, fulfilling VAT obligations (if turnover exceeds CHF 100,000) and receiving official correspondence.

# Self-employed insurance obligations

If the owner remains autonomous (without employees), they must independently register with:

AVS/AI (old age and disability insurance): mandatory for all self-employed workers. The contribution is borne by the worker himself.

LAMal (health insurance): mandatory for every Swiss resident. It is a private policy with premiums per capita, without deduction from the paycheck. Premiums vary by canton and offer different deductibles (from CHF 300 to CHF 2500 for adults). Calcola il premio della tua assicurazione malattia with the insurers of your canton.

LPP/BVG (occupational pension): self-employed workers are not obliged to the LPP, but can join

Useful planning tools

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

Key points

Step-by-step opening procedure

Step 1: Choice of legal form. Evaluate the characteristics of a sole proprietorship, Sàrl, SA, and simple partnership. Analyze personal liability, administrative costs, and the tax regime. If necessary, consult a tax or legal advisor.

Step 2: Verification of the company name. Check with the Commercial Register of the Canton of Bern to ensure that the chosen name is not already registered. You can search for it online on the official register platform.

Step 3: Preparation of documentation. Gather your identity document, certificate of non-bankruptcy (if required), articles of association (for companies), and sector-specific authorizations (e.g., restaurant or pharmacy license, if applicable).

Step 4: Registration in the Commercial Register. Visit the competent office of the Canton of Bern in person or submit your application online (if available). Pay the registration fee according to municipal rates.

Step 5: Tax registration. Once registered in the Register, contact the cantonal tax authority of Bern to register and obtain your taxpayer number. You will receive instructions regarding periodic returns and VAT obligations.

Step 6: Registration for social security. If you remain self-employed, register with OASI/IV in your canton and with LAMal with an insurer of your choice. If you hire employees, contact SUVA for accident insurance, an insurer for occupational pension plans (BVG/LPP), and report the employees' details to the OASI/IV authority.

Step 7: First financial year. Prepare your balance sheet and annual accounts in accordance with Swiss regulations. Complexity depends on the legal form and the size of the business.

Deadlines and essential documents

The Canton of Bern requires a response within set deadlines for each procedure. Registration fees must be paid prior to official registration. Once registered, you will receive periodic communications from tax and social security authorities. Always keep a copy of your registration certificate and all constitutional documents.

Expected costs

Registration fees vary by municipality in the Canton of Bern, as do taxes. For exact amounts, contact the administrative office of your business domicile municipality. Tax registration costs are minimal (often administratively free), while LAMal premiums and insurance depend on the canton and your personal situation. Estimate your taxes with the dedicated calculator, which will help you plan your total tax burden based on your legal form and expected turnover.

Frequently Asked Questions

Which legal form is most suitable for opening a business in Bern?: It depends on various factors. The sole proprietorship is the simplest for those who start on their own and are willing to respond unlimitedly to debts. Sàrl limits liability to paid-in capital and is ideal for small businesses with multiple partners. SA is more complex and suitable for structured enterprises. Consult an expert to identify the best choice based on your project.
Is registration in the Commercial Register of the Canton of Bern mandatory?: Yes, for sole proprietorships and companies. The registration is public and is legal proof of the existence of the company. The procedure takes place at the competent office of the Canton of Bern. Taxes vary by municipality and legal form. Some cantons allow online registration; check with the official register of Bern for exact details.
What insurance obligations does an employer have when hiring employees?: The employer must register employees with AVS/AI (5.3% at the employer's expense, 5.3% at the employee's expense), LPP/BVG (contributions according to age group: 7% at 25–34 years, 10% at 35–44 years, 15% at 45–54 years, 18% at 55 years), AD/AC (1.1% up to the annual maximum), LAINF/LAA (accidents, 0.7%-1.5% according to sector) and health insurance (each employee takes it out privately within 3 months).
How does taxation work for a company in the Canton of Bern?: Switzerland applies three levels of taxation: federal (IFD), cantonal (Bern) and municipal. Each municipality has a multiplier on the cantonal tax, so the total load varies depending on the location. Register with the cantonal tax authority of Bern to obtain the taxpayer number and receive instructions on returns, VAT (if above CHF 100,000 in turnover) and periodic obligations.
What documents do I need to register with the Trade Register?: Identity document, non-bankruptcy certificate, deed of incorporation (for companies), sectoral authorizations if applicable (e.g. licenses for regulated activities). A complete list is provided by the competent office of the Canton of Bern. Contact the desk directly or check the official registry website for an updated checklist.