When do I have to register in the commercial register?

In short: Your sole proprietorship must be entered in the commercial register once it has generated revenue of at least CHF 100,000 in the last financial year (Art. 931 CO). Below that, registration is optional. Liberal professions and farmers are exempt if they do not run a business in a commercial manner.

The legal rule

The Code of Obligations states that a natural person running a business with revenue of at least CHF 100,000 in the last financial year must have their sole proprietorship entered in the commercial register at their place of business.

In practice:

• Under CHF 100,000 a year: no registration required, but you may register voluntarily.
• CHF 100,000 or more in a financial year: registration is compulsory.
• Revenue is everything you invoice your clients – not your profit.

What registration means

• Your business name is public in the commercial register, e.g. on Zefix.
• You are subject to the duty to keep accounts and to debt enforcement by way of bankruptcy.
• The business name must contain your surname.

Where and how?

The commercial register office of your canton is responsible. You will find the forms for sole proprietorships on its website. We have listed the offices of all cantons: Starting a company in all 26 cantons.

And VAT?

The CHF 100,000 threshold also applies to VAT – but under different rules. More: When do I have to register for VAT?