Opening a business in Bern: registration and costs (cross-border guide)

Context

In a nutshell

• Choice of four legal forms (sole proprietorship, simple company, Sagl, SA) with variable capital requirements
• Compulsory registration in the commercial register of the Canton of Bern
• Registration fees and taxes vary by form and municipality (local multiplier)
• Social security obligations, health insurance and federal/cantonal tax payments

Key facts

• What: Opening and registering a business in the register of the Canton of Bern
• Where: Municipal administration of the municipality of domicile/headquarters; competent cantonal office
• Who: Entrepreneurs, self-employed, constituent companies
• Legal forms: Sole proprietorship (no minimum capital), Sagl (CHF 20,000), SA (CHF 100,000)
• Taxes: Federal, cantonal Bern, municipal (with local multipliers)

The road to self-employment

Opening a business in the Canton of Bern is a decision that touches on complex fiscal, social security and administrative areas. The first choice — that of legal form — determines not only the level of personal liability, but also the costs of incorporation, accounting requirements and tax structure. Subsequently, compulsory registration in the cantonal trade register triggers a cascade of communications to tax authorities (federal, cantonal, municipal) and social security institutions. Those who do not understand these dynamics risk both administrative delays and non-tax burdens

Operational details

Initial registration fees

The administrative costs for registration in the trade register vary significantly depending on two main factors: the legal form and the municipality of seat (due to the local multiplier applied by the municipality itself).

In the Canton of Bern, each municipality applies a multiplier on the cantonal tax (direct and others). For example, a company registered in Bern pays a different multiplier than one based in a municipality in the Bernese countryside. The registration fee in the commercial register is established by the canton, but there is no single and fixed amount: it varies depending on the form and sometimes the volume of business declared.

For a sole proprietorship, costs are generally low (from a few hundred francs). A Sagl or an SA entails higher costs, not only for the registration fee, but also for the legal costs of drafting the articles of association and deeds of incorporation (if entrusted to a notary or lawyer). It is advisable to contact the trade register office of your municipality to receive an accurate quotation.

Social security and insurance obligations

Once the activity is registered, obligations to social security and insurance institutions automatically take effect, which the owner must anticipate and manage.

If the owner hires employees, they must pay mandatory contributions:

• AVS/AI/IPG: Employee contribution 5.3%, employer contribution 10.6% of gross salary
• Unemployment

Useful planning tools

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

Key points

The concrete steps to start the activity

Step 1: Define the legal form Evaluate which form (sole proprietorship, partnership, Sagl, SA) aligns best with your business model, available capital, and desired level of liability. A sole proprietorship is the fastest way to start (a few weeks). A Sagl or SA requires more time and higher costs, but offers limited liability. Step 2: Gather the required documentation Prepare with:

• Copy of passport or ID card
• Certificate of citizenship (ubi possidet)
• Extract from the criminal register (if required by the municipality)
• Statute or founding act (for companies)
• Declaration on administrative positions (if applicable)

…