Company Formation

Company Formation.

We support and guide you
on your journey to self-employment.

We support and guide you on your journey to self-employment.

We support and guide you on your journey to self-employment. We are there for you every step of the way, making us the right long-term partner at your side. As an independent, owner-managed company from the outset, we help with open questions and draw on our years of experience.

We see ourselves as companions on your career path and are delighted with every success story of new companies that we have been able to support in some way. All start-up and SME clients of 360 Consulting AG are recommended by us from all industries and are always considered where possible – this is what successful cooperation looks like to us.

You get everything from a single source and can fully concentrate on your new venture. We look forward to an initial exchange and are excited about your company!

Our Services.

From preparation and notarized formation to compiling the necessary insurance policies and tax optimization, we are happy to be your point of contact and handle all upcoming tasks for you.

Arrange a non-binding consultation now.

What do you need for your self-employment?

Together with you, we address the topics mentioned above, present solutions with our partners, and help you find the best possible solution for your company.

Insurance
Pension Provision
Accounting
Bank Account
Financing Options
Legal Advice
Tax Consulting
Infrastructure

Your Benefits.

You get everything from a single source and can fully concentrate on your new venture.

All start-up and SME clients of 360 Consulting AG are recommended by us from all industries and are always considered where possible – this is what successful cooperation looks like to us.

Arrange a non-binding consultation now.

What sets us apart?

Independence

Together with our partner network, we can offer you optimal solutions throughout the entire formation process.

One Point of Contact

You will be accompanied and advised by one contact person from start to finish.

Experience

We have already supported many clients in forming their companies and can benefit from these valuable experiences.

Frequently asked questions about company formation.

When should I start?

The ideal time to start depends on your individual situation. It is advisable to start when you have a solid business plan, sufficient financial resources, and market knowledge.

Where do I need to register and where can I find the necessary forms?

Depending on the legal form of the company, registration usually takes place with the commercial register of your canton. We help you fill out the relevant forms.

Which legal form is right for me?

The choice of legal form depends on your business model, your risk tolerance, and your financial capabilities. Together, we will weigh the pros and cons and support you in choosing the right legal form for your company.

What legal forms exist in Switzerland?

In Switzerland, there are generally two types of legal forms for companies: sole proprietorships and corporations.

Typical Sole Proprietorships

Characteristics of a Sole Proprietorship:

No start-up capital is required.
In a sole proprietorship, the surname of the founder must be included in the company name.
A sole proprietorship can have employees. Please note that, among other things, pension fund obligations apply to employees.
A sole proprietorship with a turnover of CHF 500,000.00 or more must keep double-entry bookkeeping. Below this, simple bookkeeping is sufficient by law.
A sole proprietorship with an expected turnover of less than CHF 100,000.00 does not have to be entered in the commercial register.
If you wish to maintain self-employed status, registration with the cantonal compensation office is necessary.
In a sole proprietorship, the owner is liable for all debts, including with their private assets.

Characteristics of a General Partnership:

Two or more natural persons form a joint company.
The general partnership is not a legal entity.
Can act under its own name.
All partners are jointly and severally liable with their own assets.

Typical Corporations

Limited Liability Company (LLC)

Founding capital: min. CHF 20,000.00.
Can be founded by several persons.
In an LLC, everyone is employed, including the founders.
Pension fund withdrawal for founding is not possible.
Double-entry bookkeeping is mandatory (balance sheet and income statement, in addition to the corresponding appendices).
No liability through private assets. Only the company’s assets are liable.

Public Limited Company (PLC)

Founding capital: min. CHF 100,000.00, partial payment possible from CHF 50,000.00.
In a PLC, everyone, including the founders, is employed.
Pension fund withdrawal for founding is not possible.
Accounting: Double-entry bookkeeping is mandatory (balance sheet and income statement, in addition to the necessary appendices).

What risks do I bear as a self-employed person?

As a self-employed person, you bear the full entrepreneurial risk. This includes, among others, financial, operational, tax, and legal risks.

Which insurances are mandatory and which are recommended?

Mandatory contributions generally include AHV/IV/EO contributions and accident insurance. Depending on the industry, business liability, daily sickness allowance insurance, and disability insurance are recommended, as well as cyber insurance and legal protection insurance if applicable.

Do I have to pay into a pension fund as an entrepreneur?

Whether you, as an entrepreneur, must pay into a pension fund depends on the legal form of your company and your employment within your own company:

Sole Proprietorship:
As the owner of a sole proprietorship, you are not obliged to pay into occupational pension provision (pension fund). You are only subject to AHV/IV/EO contribution obligations. However, it can be sensible to voluntarily pay into a pension fund to secure your old-age provision.

LLC & PLC:
If you are employed in your own LLC or PLC, you are obliged to join a pension fund, as you are considered an employee. This applies to both management and all other employees of the company.

It is important to note that the pension fund represents only one part of old-age provision in Switzerland, the so-called 2nd pillar. It is advisable to inform yourself comprehensively about the various pillars of Swiss old-age provision and to make appropriate provisions.

Can I withdraw my pension fund upon founding?

A pension fund withdrawal for your own self-employment is only possible with a sole proprietorship. When founding a PLC or LLC, a withdrawal is not possible. In addition, the cantonal compensation office must certify that you are genuinely self-employed. For this, you will need several independent clients and, for example, your own marketing material. However, be aware that after withdrawing the capital, your insurance benefits will be significantly worse, as the 2nd pillar will be lost.

What do I need to adjust in my old-age provision so that I don't have unpleasant surprises at retirement?

It is advisable to inform yourself early about the 2nd and 3rd pillars. This way, you can take appropriate precautionary measures early on to avoid income gaps in old age. We advise you on old-age provision and show you suitable solutions.

What financial reserves should I have?

We recommend having reserves for at least six months to cover ongoing costs and unexpected expenses in an emergency.

What costs will I incur during the formation process?

Founding costs vary depending on the legal form and canton. Costs include fees for the commercial register, costs from service providers such as banks, notaries, and insurance companies, as well as potential consulting fees.

What tax changes can I expect?

The exact tax changes depend on the chosen legal form and your business model. We are happy to advise you and show you the respective advantages and disadvantages.

What taxes is a company subject to?

The exact tax burden can vary depending on the canton and municipality. The most important taxes that a company in Switzerland must pay are:

Profit Tax:
A tax is levied on the profit a company generates, both at the federal level and at the cantonal and municipal levels.

Capital Tax:
This tax is levied on a company’s equity and varies by canton and municipality.

Value Added Tax (VAT):
Swiss VAT is a consumption tax levied on most goods and services sold in Switzerland. Companies exceeding a turnover of CHF 100,000 must register and remit VAT.

Withholding Tax:
A withholding tax of 35% is levied on certain income, such as dividends and interest. However, this tax can be refunded or offset against other taxes under certain conditions.

Stamp Duties:
There are two main types of stamp duties in Switzerland: emission tax (on the issuance of new shares) and turnover tax (on trading in certain securities).

Withholding Tax (for foreign employees):
For foreign employees who work and live in Switzerland but are not resident in Switzerland, withholding tax is deducted directly from their salary.

Other Taxes:
Depending on the canton and municipality, other specific taxes may apply, and depending on the activities, real estate gains taxes or property taxes may also apply.

Do I have to register with the commercial register?

Yes, if you establish a legal entity or if your sole proprietorship exceeds a certain turnover.

What do I need to know about accounting?

Depending on the legal form and turnover, you are obliged to keep either simple or double-entry bookkeeping. It is important to record all business transactions correctly and promptly and to seek advice from specialists.

Do I need a separate business account as a sole proprietorship?

Generally, founders of a sole proprietorship do not need to open a separate business account. However, a separate account significantly simplifies accounting and reduces the effort, for example, for a fiduciary partner. The costs for a business account are limited and usually include a business credit card to simplify payments for your company.

How does the capital contribution account differ from a regular business account?

The capital contribution account is specifically for depositing the founding capital required to establish a PLC or LLC. You can only access the founding capital after the company is registered in the commercial register. The capital contribution account does not offer any other functions. A business account is used for processing payments for the company.

What costs are associated with opening a capital contribution account?

Costs vary depending on the bank.

What happens if I hire someone?

Employees can be hired in all legal forms. However, be aware that different rules may apply to employees than to yourself. If you have a sole proprietorship, you are exempt from many contribution obligations. However, you must properly insure your employees as soon as they earn a certain amount. This includes, in particular, registration with the AHV and coverage through accident insurance. In addition, further obligations, such as registration with a pension fund, may arise. Non-compliance with these obligations can lead to penalties, and you could be held personally liable in the event of an employee’s accident or illness.

What does long-term support from 360 Consulting AG look like?

360 Consulting AG offers comprehensive advice and support from the time of formation. This includes regular check-ups, tax advice, and support with business decisions, as well as topics related to insurance and pension provision.

Contact us.
We are happy to advise you.

360Consulting-Daniel-Haenni-Company-Formation

Daniel Hänni

+41 31 911 13 60

We see ourselves as companions on your career path and are delighted with every success story of new companies that we have been able to support in some way.

Ready to turn your business idea into reality? Arrange a free initial consultation with us now and let’s take the first step into your entrepreneurial future together! We look forward to an initial exchange and are excited about your company.