What are the main legal forms for a new business?

The most common forms include sole proprietorship, limited liability company (Sagl) and public limited company (SA). Each differs in terms of minimum capital requirements and liability of the owner or shareholders. The choice depends on the business objectives, the need for protection of personal assets and the initial investment capacity required for the establishment.

Do I need to register with the Trade Register?

Registration in the commercial register is mandatory for commercial companies and sole proprietorships that exceed certain annual turnover volumes. This formality confers legal personality, ensures the disclosure of company data and facilitates interactions with banking, tax and other business partners on the territory of the Canton of Bern.

How are employee social contributions managed?

The employer is required to join an AVS compensation fund. It must pay contributions for AVS, AI, IPG and AD, as well as take out accident insurance (LAINF) and guarantee occupational pension (LPP) for employees who are entitled to it. These contributions are calculated on the gross salary and must be paid periodically in accordance with the provisions of the law.

Starting a business in the Canton of Bern: a practical guide (cross-border guide)

Di Marco Ferrari · Published on 13 August 2026

From the choice of legal form to insurance obligations and the commercial register: here are the key steps to doing business in Bern.

Context

In a nutshell

The constitution requires registration in the cantonal trade register.
Legal forms vary by liability and minimum capital required.
Social security contributions include AVS, AI, IPG and unemployment contributions.
The Swiss tax system operates on three levels: federal, cantonal, municipal.

Key facts

What: Registration in the commercial register
Where: Canton of Bern
Who: Cantonal and federal administrations
Obligation: Social insurance for workers
Taxation: Federal, cantonal and municipal level

Starting an economic activity in the Canton of Bern is a structured process that requires careful planning, in particular with regard to choosing the legal form that best suits your operational needs. Swiss law precisely regulates how companies are incorporated and registered in the commercial register, a fundamental step in conferring legal personality and transparency on their business. At the national level, the Swiss tax system is divided into three distinct levels: the federal direct tax (IFD), managed by the Federal Tax Administration (AFC/ESTV), and cantonal and municipal taxes, administered by local tax authorities. Each canton applies its own tax legislation, and municipalities determine a specific multiplier that affects the overall tax burden. It is important to note that the AFC/ESTV

Operational details

Practical analysis and operational implications

The tax impact of an activity in the Canton of Bern must be assessed by considering the municipal tax multiplier, which varies from municipality to municipality and changes the final rate due by the taxpayer. Proper planning cannot ignore a clear distinction between the different taxes: while the direct federal tax is uniform throughout the national territory, the cantonal and municipal taxation reflects the budgetary specificities of the Canton of Bern and its local entities. For an entrepreneur, this means that the location of the company can significantly influence the total tax burden, a factor that must be analysed in the business plan phase. The structure of social security contributions, described above, is not optional: the employer is responsible for the full payment of AVS/AI/IPG, AD and LAINF contributions. The AVS/AI/IPG rates, for example, represent a constant commitment and must be calculated on the employee's gross salary. Occupational and non-occupational accident insurance (LAINF) has a rate that usually ranges between 0.7% and 1.5% depending on the occupational risk associated with the sector of employment; in the event of an accident, SUVA or the private insurer cover medical benefits and loss of earnings, partially relieving the employer. In addition, for employees in certain age groups, it is mandatory

Useful planning tools

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

Key points

Operational path and support tools

To start a business, the first recommended action is to clearly define the business model and check the availability of the company name at the trade register. Subsequently, it is essential to draw up the statutes and proceed with notarial authentication if the chosen legal form requires it. Once the company is established, registration in the commercial register of the Canton of Bern allows you to obtain the company identification number (FDI), necessary for each tax and customs operation. At the same time, it is essential to register the activity with the cantonal tax administration for local taxation and, if necessary, request registration in the VAT register if the turnover exceeds the thresholds provided for by law. For personnel management, the employer must be affiliated with an AVS compensation fund, which will act as a reference point for the payment of all mandatory social contributions. It is good to keep track of all tax and contribution deadlines, as failure to comply with these deadlines may result in default interest or financial penalties. Digital tools offered by cantonal and federal authorities, including federal administration portals, provide detailed guides and forms for managing compliance. It is recommended to periodically use the calcolatore stipendio to simulate the impact of social contributions and

Frequently Asked Questions

What are the main legal forms for a new business?: The most common forms include sole proprietorship, limited liability company (Sagl) and public limited company (SA). Each differs in terms of minimum capital requirements and liability of the owner or shareholders. The choice depends on the business objectives, the need for protection of personal assets and the initial investment capacity required for the establishment.
Do I need to register with the Trade Register?: Registration in the commercial register is mandatory for commercial companies and sole proprietorships that exceed certain annual turnover volumes. This formality confers legal personality, ensures the disclosure of company data and facilitates interactions with banking, tax and other business partners on the territory of the Canton of Bern.
How are employee social contributions managed?: The employer is required to join an AVS compensation fund. It must pay contributions for AVS, AI, IPG and AD, as well as take out accident insurance (LAINF) and guarantee occupational pension (LPP) for employees who are entitled to it. These contributions are calculated on the gross salary and must be paid periodically in accordance with the provisions of the law.