What is the minimum capital required for SAGL and SA?

For a SAGL you need CHF 20,000 (fully paid), while an SA requires CHF100,000 (half paid), as established by federal law.

How much does it cost to register in the trade register?

Costs vary between CHF 200 and CHF 500, depending on the complexity of the case, in line with the national rates indicated by SECO.

What mandatory insurance must an employer pay?

AVS/AI (5.3% of salary), LPP (7–18% of coordinated salary), LAINF (0.7–1.5%) and AD/AC (1.1% up to the annual ceiling).

Opening a business in Lucerne: trade register and costs (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 22 August 2026

Modern offices in Lucerne with Chapel Bridge in the background

Requirements for SAGL, SA and sole proprietorships: minimum capital, registration costs (CHF 200–500), taxes and compulsory insurance.

Context

In a nutshell

Commercial register: Compulsory registration for legal forms such as SAGL or SA in the Canton of Lucerne
Minimum capital: SAGL (CHF 20,000), SA (CHF100,000) according to federal law
Registration costs: CHF 200–500 for the trade register (national estimate)
Taxes: 3 levels (federal, cantonal, municipal); Lucerne applies its own multipliers
Insurance: AVS/AI obligations (5.3% salary), LPP (7–18% coordinated salary)

Key facts

What: Start a business in the Canton of Lucerne
Legal form: Sole proprietorship, SAGL, SA (different requirements)
Commercial register : Compulsory registration for SAGL/SA (art. 931 CO)
Minimum capital: SAGL CHF 20,000 (full paid-in), SA CHF100,000 (half paid-in)
Registration fees: CHF 200–500 (variable per canton; source: SECO)
Taxes: IFD (federal rate 2025: not specified ), cantonal/municipal (Lucerne multiplier: not specified )
Compulsory insurance: AVS/AI (5.3% employee), LPP (7–18% coordinated salary)

The choice of legal form is the first step to open a business in the Canton of Lucerne. The main options are the sole proprietorship (no minimum capital, unlimited liability), the Limited Liability Company (SAGL) (minimum capital CHF 20,000, limited liability) and the Limited Company (SA) (minimum capital CHF100,000, limited liability). For SAGL and SA it is mandatory to register in the commercial register according to art.

Operational details

Cantonal taxation: how it works in Lucerne

The Swiss tax system has three levels: federal (IFD), cantonal and municipal. The Canton of Lucerne applies a multiplier for cantonal/municipal taxes, which the municipalities further adjust. The effective rate depends on the location chosen for the registered office. For example, a company in Lucerne City could have a higher overall rate (DFI + cantonal + municipal) than a rural municipality. Income and profit taxes are progressive, with deductions for investments and jobs.

Insurance obligations: AVS, AI and LPP

All employers must pay contributions for AVS/AI/IPG (5.3% paid by the employee, 10.6% total with the employer's share) and for AD/AC (1.1% up to the annual ceiling). Accident insurance (LAINF) costs 0.7–1.5% of salary depending on the sector. For employees with a coordinated salary, occupational pension (LPP) is mandatory: 7% for 25-34-year-olds, 10% for 35-44-year-olds, 15% for 45-54-year-olds and 18% for 55+ until retirement.

Cost comparison: Lucerne vs other cantons

While trade register costs are similar across Switzerland (CHF 200–500), fees vary greatly. Cantons like Zurich or Basel have higher multipliers than Lucerne, but they also offer greater visibility and access to larger markets. An analysis of the cost of living and commercial rents is

Useful planning tools

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

Key points

Step-by-Step Guide to Registering with the Commercial Registry

1. Choose your legal form: Evaluate liability and capital requirements with a consultant or via the cost calculator. 2. Prepare documents: Articles of association, bylaws, proof of domicile, passport/residence permit copy. 3. Submit application: Online or at the Lucerne Commercial Register Office. 4. Pay fees: CHF 200–500 via bank transfer or payment slips. 5. Await confirmation: Registration effective after publication in the Swiss Official Journal of Commerce (SOJC).

Deadlines and Ongoing Obligations

Keep registry details updated for material changes (e.g., business name changes, capital increases). Annual maintenance fees are included in the first year's registration. Additionally, declare your business to the cantonal AVS office within 3 months of hiring your first employee. Tax returns follow federal/cantonal schedules: usually by April for the previous year.

Mandatory Insurance: Procedures

AHV/IV registration is automatic with your first salary payment. Occupational pension (BVG) must be arranged through a recognized provider (e.g., collective foundations). Accident insurance (LAINF) is mandatory if employing staff—SUVA offers standardized solutions. Finally, basic health insurance (LAMal) is compulsory for residents: premiums vary by canton/region, with cantonal subsidies for low incomes (compare offers).

For detailed fiscal and social security requirements, consult the salary calculator and LAMal comparator. Starting a business requires planning: verify all obligations using our tools before proceeding.

Frequently Asked Questions

What is the minimum capital required for SAGL and SA?: For a SAGL you need CHF 20,000 (fully paid), while an SA requires CHF100,000 (half paid), as established by federal law.
How much does it cost to register in the trade register?: Costs vary between CHF 200 and CHF 500, depending on the complexity of the case, in line with the national rates indicated by SECO.
What mandatory insurance must an employer pay?: AVS/AI (5.3% of salary), LPP (7–18% of coordinated salary), LAINF (0.7–1.5%) and AD/AC (1.1% up to the annual ceiling).