When is registration in the Trade Register mandatory for a sole proprietorship?

For sole proprietorships in the Canton of Freiburg, registration in the Commercial Register becomes mandatory if a federally defined annual turnover threshold of CHF 100,000 is exceeded. For joint-stock companies, such as SA or Sagl, registration is always necessary to confer legal personality on the company and requires the payment of the minimum capital to a restricted bank account before formalisation.

What are the social security obligations for a self-employed entrepreneur?

A self-employed entrepreneur must personally provide the payments for the AVS, AI and IPG, which constitute a significant share of the salary contributions. It is also essential to evaluate adherence to the LPP to supplement occupational pensions. For employees, membership in an LPP pension fund and taking out accident insurance (LAINF) with an authorised body are mandatory obligations for the employer.

How does the choice of the operational location affect tax costs?

Taxation in Switzerland and the Canton of Freiburg is divided into three levels: federal, cantonal and municipal. Since each municipality applies its own multiplier on the cantonal tax, the choice of the operational headquarters is a determining factor in the management of the company's fixed costs. Rigorous tax planning, supported by up-to-date accounting, makes it possible to optimise the tax burden and ensure the long-term sustainability of the business.

Start of activities in Freiburg: register guide and costs (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 24 August 2026

The steps to start a business in the Canton of Freiburg: from registration in the trade register to the management of taxes, social security and tax obligations.

Context

In a nutshell

Registration in the Registry of Compulsory Commerce for sole proprietorships over 100k.
Choice of the crucial legal form for liability and capital.
Payment of the share capital necessary for joint-stock companies.

Key facts

What: Start-up of economic activity in the Canton of Freiburg.
Where: Canton of Freiburg, Switzerland.
Who: Cantonal trade register office.
Amount: Variable depending on the legal form chosen.
Obligation: Registration in the trade and social security register.

Starting a business in the Canton of Freiburg requires careful planning of the administrative and tax procedures provided for by Swiss law. The first step for those who intend to undertake a self-employed activity is to define the legal form that best suits their needs, considering that this choice directly affects personal responsibilities and capital obligations. In the context of the Canton of Freiburg, as in the whole of Switzerland, registration in the Commercial Register is a fundamental step in conferring legal personality on the company, especially for limited companies, while for sole proprietorships the obligation exists to exceed an annual turnover threshold defined at the federal level. The cantonal administration manages the registration procedures, while taxation is divided into three levels: federal, cantonal and municipal. Each municipality applies a

Operational details

The practical analysis of starting a business in the Canton of Freiburg highlights the importance of balancing initial operating costs with business growth prospects. The choice between a sole proprietorship and a limited company involves substantial differences in the taxation and protection of personal assets. While in the sole proprietorship the owner responds unlimitedly with his own assets, in joint-stock companies liability is limited to the share capital contributed. From the point of view of social security, a self-employed entrepreneur must personally make the AVS/AI/IPG payments, whose overall rate is a fixed component of labour costs, and assess membership in the LPP to supplement occupational social security. It is advisable to constantly monitor the cost of living and the incidence of LAMal premiums, which, despite being a private insurance for residents, represents a constant financial burden to be included in the budget plan. VAT management, if applicable, requires careful bookkeeping, as failure to meet deadlines to the AFC may result in default interest. One aspect that is often underestimated is the management of leases for operating spaces: in accordance with federal law, the security deposit cannot exceed three months' rent and must be paid into a escrow account in the tenant's name. In the event of cancellation, the landlord is

Useful planning tools

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

Key points

The procedure for starting a business in Fribourg follows a standardized path that requires precision and adherence to bureaucratic timelines. After defining the business plan, the first operational step is verifying the availability of the company name with the Commercial Registry. Subsequently, it is necessary to draft the articles of association, in the case of a company, and proceed with the deposit of capital at a bank, obtaining the documentation required for registration. Once registered, the company receives a certificate attesting to its legal existence. In parallel, it is essential to register with the competent OASI compensation fund to regularize the social security status of the owners and, if applicable, the employees. Regarding personnel management, if the business involves hiring staff, the employer must proceed with affiliation to an LPP pension fund, calculating contributions based on the age brackets provided for by federal regulations. Please note that there is no federal minimum wage, but it is necessary to comply with collective labor agreements (CLA) or standard employment contracts (SEC) if they exist in the relevant sector. As for accident insurance (UVG), it is mandatory for all employees and must be taken out with an authorized institution. Daily business management must also include taking out appropriate professional insurance policies, which, while not always legally mandatory, protect the company from significant financial risks. Finally, it is recommended to periodically consult official guides to stay updated on legislative changes that could affect company management. For proper management of business and personal finances, you can consult the salary calculator to simulate the tax impact of business income and plan social security outflows. Following these steps methodically allows you to focus on developing your business, minimizing the risks associated with bureaucratic errors or administrative oversights that could compromise the stability of the business over time.

Frequently Asked Questions

When is registration in the Trade Register mandatory for a sole proprietorship?: For sole proprietorships in the Canton of Freiburg, registration in the Commercial Register becomes mandatory if a federally defined annual turnover threshold of CHF 100,000 is exceeded. For joint-stock companies, such as SA or Sagl, registration is always necessary to confer legal personality on the company and requires the payment of the minimum capital to a restricted bank account before formalisation.
What are the social security obligations for a self-employed entrepreneur?: A self-employed entrepreneur must personally provide the payments for the AVS, AI and IPG, which constitute a significant share of the salary contributions. It is also essential to evaluate adherence to the LPP to supplement occupational pensions. For employees, membership in an LPP pension fund and taking out accident insurance (LAINF) with an authorised body are mandatory obligations for the employer.
How does the choice of the operational location affect tax costs?: Taxation in Switzerland and the Canton of Freiburg is divided into three levels: federal, cantonal and municipal. Since each municipality applies its own multiplier on the cantonal tax, the choice of the operational headquarters is a determining factor in the management of the company's fixed costs. Rigorous tax planning, supported by up-to-date accounting, makes it possible to optimise the tax burden and ensure the long-term sustainability of the business.