Was ist eine Einzelfirma?
A sole proprietorship is the simplest legal form for self-employed individuals in Switzerland. It is run by a natural person as the sole owner, who is fully liable for the company with their private assets.
Zentrale Merkmale:
No separation between business and private assets
Direct and unlimited liability on the private assets of the owner
Full freedom of decision-making for the owner
Obligation to register in the commercial register from CHF 100'000 annual turnover
Unterschiede zur Kapitalgesellschaft (GmbH/AG):
In contrast to other company forms, no minimum capital is required for a sole proprietorship. With an annual turnover below CHF 500'000, entrepreneurs benefit from simplified bookkeeping. This legal form proves to be particularly advantageous for freelancers and sole proprietors, small businesses, and start-ups in their initial phase. This company form is particularly attractive for service providers who only have a low capital requirement.
Voraussetzungen für die Gründung einer Einzelfirma
The foundation of a sole proprietorship in Switzerland is subject to specific legal frameworks. It is important to know that you are considered a sole proprietor from your very first business activity - even without formal registration. Registration in the commercial register is only mandatory from an annual turnover of CHF 100'000. Nevertheless, there are certain basic requirements:
natural person running a business
Business address in Switzerland
Business activity in Switzerland
Keine finanzielle Anforderungen:
There is no legally prescribed minimum capital, so entrepreneurs can determine the amount of equity capital at their own discretion and according to the needs of the business. The foundation is very affordable, starting at around CHF 500, which makes entering self-employment easier and particularly attractive for small businesses and startups.
Schritte zur Gründung einer Einzelfirma
The path to self-employment as a sole proprietor follows a clear process with defined milestones.
1. Geschäftsidee entwickeln und Marktanalyse durchführen
A viable business idea forms the foundation of every successful sole proprietorship. The development of this idea includes:
Identification of the market gap: Analysis of existing offers, recognition of unfulfilled customer needs, development of innovative solution approaches
Target group analysis: Definition of primary customer groups, determination of specific needs, assessment of willingness to pay
Competitor analysis: Examination of direct competitors, evaluation of their strengths and weaknesses, identification of differentiation features
The insights gained enable a realistic assessment of the prospects of success and form the basis for the further steps of founding the company. A professional market analysis reduces entrepreneurial risk and increases the probability of success of the sole proprietorship.
2. Eintragung beim zuständigen, kantonalen Handelsregisteramt vornehmen
The registration of the commercial register is optional when founding your sole proprietorship, as long as your annual turnover is below CHF 100'000. Only from this threshold value does a legal obligation to register in the commercial register exist. A voluntary registration is, however, recommended as it lends your company more credibility and strengthens the trust of potential business partners.
The registration takes place directly at the commercial registry office of the canton in which the business address of your sole proprietorship is located.
The fees for registration in the commercial register are approx. CHF 200, depending on the respective canton.
3. Mehrwertsteuernummer bei der Steuerbehörde beantragen
From an annual turnover of CHF 100'000, you must register for VAT with the competent cantonal tax office, the Federal Tax Administration. Registration is usually carried out by:
Completing the cantonal tax form
Submitting a copy of the commercial register extract
Presentation of a valid proof of identity
The tax office checks your documents and issues you the MWST-Nummer. This number is required for the correct billing of VAT.
4. Buchhaltungssystem einrichten
The statutory bookkeeping obligations for sole proprietorships depend on the turnover. For a turnover below CHF 500'000, a simplified bookkeeping with the recording of income, expenses, and asset status is sufficient. If the turnover exceeds CHF 500'000, commercial bookkeeping according to OR Art. 957 et seq. is required. A professional accounting system enables automatic recording of receipts, digital invoicing, clear profit and loss accounts, timely liquidity control, and simple VAT billing. When choosing accounting software, individual needs should be taken into account, with cloud-based solutions offering the advantage of location-independent use and automatic updates. Early implementation of the system ensures legally compliant business management from the very beginning.
Vor- und Nachteile einer Einzelfirma
The sole proprietorship offers specific advantages for self-employed individuals:
Vorteile:
Fast, uncomplicated foundation without minimum capital
Full entrepreneurial freedom of decision
Simple bookkeeping for turnover under CHF 500'000
Nachteile:
Unlimited personal liability with private assets
Limited expansion options
More difficult sale or transfer of the company
Higher tax burden with high profits
The choice of a sole proprietorship is therefore particularly suitable for:
Freelancers and craftsmen
Small businesses
Side-line activities
Business models with low liability risk
Fazit zur Gründung einer Einzelfirma
Founding a sole proprietorship represents the ideal start into the corporate world for many self-employed individuals. The simple structure, minimal formalities, and low costs make this legal form particularly attractive. A structured founding process forms the foundation for long-term business success. Personal liability requires special attention when taking out risk insurance.
Tipp: Use digital solutions and professional support for a smooth foundation.
With the right preparation and competent support, nothing stands in the way of a successful self-employment. A later conversion into other legal forms always remains possible with growth.
