Starting a business in Switzerland: from an idea to your first customers

Starting a business means building an operation that can find customers, honour its commitments and pay its expenses. Formalities matter, but they replace neither a useful offer nor sufficient cash. A strong launch connects all three from the outset.

This guide provides a practical method, whether you plan to open a shop, launch a service company or build a small business with co-founders. It covers decisions, people to involve and a working timetable. If your company already exists abroad, see our market-entry guide. To acquire an existing operation, read our acquisition guide.

Edition dated 11 September 2026. Example figures are fictional. Thresholds and procedures must be applied to your situation with the authorities or your advisers. This guide informs and helps prepare decisions; it does not replace individual legal, tax or financial analysis. Some linked sources are in French.

1. Turn your idea into a precise customer problem

Start by identifying a person or company with a problem important enough to pay to solve. “SMEs” or “everyone” is not an operational target. Describe the sector, size, region, decision-maker and situation that triggers a purchase.

Conduct short interviews about current practices: how is the problem handled, what does it cost, what happens if it persists and who has the budget? Ask for recent examples. Observed behaviour tells you more than a polite answer to “Do you like my idea?”.

Write a three-line proposition: the outcome you deliver, the customer concerned and the essential terms. Then test a limited offer: a pilot service, properly structured preorder, sales meeting or quotation. Record objections and reasons for refusal. They show what needs to change before further investment.

Define a condition for proceeding: number of paying customers, minimum margin or acceptable conversion time. This is a management rule you choose, not a universal standard. The purpose is to decide using concrete evidence before committed expenditure makes change too difficult.

2. Choose between sole proprietorship, Sàrl/GmbH and SA/AG

Legal form should match your risks, co-founders, financing and governance. A sole proprietorship may suit a simple start, but its owner is personally liable for commitments. A limited company generally separates its assets from those of shareholders, without eliminating personal guarantees or the liability of governing bodies.

A sole proprietorship has no statutory minimum capital. Commercial register entry generally becomes compulsory from CHF 100,000 in annual turnover for a commercially operated business. Ordinary accounting becomes compulsory from CHF 500,000; below that, simplified accounting is still required. Details appear in SECO’s sole-proprietorship guidance.

A Sàrl/GmbH requires at least CHF 20,000 of fully paid-up capital. An SA/AG requires minimum capital of CHF 100,000, with at least 20% of each share and CHF 50,000 in total paid up. The Sàrl/GmbH and SA/AG factsheets explain formation and representation.

Capital is not an entry fee paid to the state. Once incorporation steps are complete, it belongs to the company and can fund its professional needs, subject to capital protection and solvency rules. It does not become the founder’s personal spending money.

Also compare ongoing costs, remuneration, investor entry, transfer options and shareholder visibility. Have tax consequences explained using your figures. Choosing solely on formation cost may prove unsuitable after a first hire or a new shareholder joins.

For a Sàrl/GmbH incorporated with cash contributions, organise the capital deposit, documents, notarial appointment and registration with the professionals involved, followed by release of the funds. The official SECO checklist helps put these stages in order.

Also check your name, domain and earlier rights before printing signage. A preliminary search in Swissreg, explained by the IPI, is useful but does not guarantee the absence of a trademark conflict. Commission professional research where the stakes justify it.

3. Organise co-founders before sharing profits

If several people are involved, clarify who contributes money, equipment, customers or time. Write down roles, remuneration, signing powers and decisions requiring collective agreement. Promised contributions need a deadline and a way to check delivery.

Address difficult situations while relationships are good: departure, incapacity, prolonged disagreement, further funding needs or a purchase offer. Clarify rights to the brand, software, content and inventions. Something created before incorporation does not necessarily belong to the company without an appropriate transfer.

Have suitable articles of association and, where useful, a shareholders’ agreement prepared. Avoid templates whose effects you do not understand. Equal ownership may be desirable, but it requires a way to resolve deadlock. Time invested in these rules protects both business continuity and relationships between founders.

4. Check permits, social insurance status and sector authorisations

Commercial registration, recognition as self-employed and the right to work are separate processes. The compensation office examines the reality of the activity when determining AHV/AVS status. Multiple clients, your own organisation and economic risk are relevant factors; a contract labelled “self-employed” is insufficient. See SECO’s guidance on self-employment.

If you work in your own Sàrl/GmbH or SA/AG, your social insurance treatment is generally that of an employee of the company. Prepare registrations and payroll accordingly. Cross-border working arrangements require separate examination, including social security coverage and taxation.

For a foreign national, being able to establish or own a company does not automatically authorise work within it. Nationality, residence and activity determine the procedure. SEM answers questions about working in Switzerland; the cantonal authority remains a key contact for your application.

Before signing a lease or purchasing equipment, check rules for your activity: catering, healthcare, transport, construction, childcare or financial services, for example. Ask whether a recognised qualification, personal authorisation, premises approval or inspection is required. Record the answer and the identity of the responsible authority.

5. Build a price that genuinely pays for your work

Your price must fund variable costs, fixed expenses, your remuneration and business development. For a service, start with realistically billable hours, not every hour you work. Sales, administration, leave and training consume time too.

In a shop, monitor margin after purchasing, transport, payment commissions, returns and stock losses. An item with an attractive margin percentage may remain unprofitable if it needs extensive handling or ties up cash for a long time. For a subscription, cost the support and likely customer relationship length.

Fictional example: a local service business

A founder plans CHF 9,000 in monthly costs to cover, including remuneration and employment costs in her model. She expects to sell 90 service hours per month. She therefore needs CHF 100 per hour, excluding VAT and variable costs not already included, to reach this simplified break-even point.

If only 65 hours are sold, the required amount rises to approximately CHF 138.46 per hour. This does not mean simply increasing the rate: she could revise the offer, reduce some costs or improve utilisation. The example shows why copying a competitor’s price may be insufficient.

Make quotations clear: scope, deliverables, timescales, deposit, changes and payment terms. Set a rule for additional requests. A business that charges properly for its work also protects customer relationships because expectations are explicit from the start.

6. Prepare financing and a cash forecast

List pre-launch expenses, investment, monthly costs and personal living needs. Separate company expenditure from what you must fund individually. Add a reserve for unexpected events and delayed receipts, using scenarios to justify its size rather than an automatic formula.

Build a twelve-month schedule of opening cash, receipts, payments and closing cash. Detail the early weeks at launch. Include taxes, contributions, tax instalments, repayments and annual expenses. A profitable business can run short of cash if customers pay after suppliers must be paid.

Assess several sources: personal capital, co-founders, a loan, supplier credit or suitable customer deposits. For each source, record the available amount, date, cost, security and conditions. A bank’s expression of interest or hoped-for grant should not count as secured cash.

Give the financier a clear project: needs, market evidence, assumptions, experience, risks and repayment capacity. Prepare a downside scenario too. Explaining your response to slower sales improves the file; hiding the risk does not remove it.

7. Set up VAT and accounting from the start

The ordinary VAT liability threshold is CHF 100,000 in worldwide turnover from relevant supplies, subject to applicable rules and exceptions. If reaching it is foreseeable at launch, do not mechanically wait for a running total to cross it. The FTA explains liability and registration.

On 11 September 2026, rates are 8.1% standard, 2.6% reduced and 3.8% for qualifying accommodation. Treatment depends on the transaction; some supplies are excluded or exempt under applicable rules. Refer to the rates published by the FTA.

Separate business flows, keep supporting documents and choose a suitable invoicing system. Give every expense a category and evidence. Organise payment approval and document retention. An accountant can help you choose a proportionate approach, but you need to understand your main figures.

Create a monthly routine: bank reconciliation, unpaid invoices, margin, cash, upcoming expenses and filing obligations. Set aside amounts needed for future payments. Today’s bank balance is not the same as money freely distributable or available for personal purchases.

8. Protect people, contracts and systems

Identify risks that could interrupt trading: accident, illness, customer damage, breakdown, theft, disputes or data loss. Distinguish compulsory insurance from cover appropriate to your circumstances. Compare exclusions, deductibles, limits and waiting periods rather than choosing solely on annual premium.

If hiring, arrange payroll, social insurance, accident cover and occupational pensions when conditions are met. Check applicable cantonal rules and collective agreements. The AHV/IV employer leaflet provides an official starting point.

Have contracts and terms adapted to the products actually sold. Specify identity, price, taxes, scope, performance, payment and complaints handling. For an online shop, examine the complete journey, including order confirmation, availability, delivery and information required by the purchaser.

Collect only useful data and explain its use. Define access, retention, backups and request handling. Hosting or using a supplier does not transfer all responsibility: the FDPIC explains outsourcing rules. Test restoration and protect critical accounts with stronger authentication.

9. Find your first customers through a repeatable method

Choose a main channel suited to your target: professional network, partners, visits, useful content, local search or measured advertising campaigns. Define a precise proposition and an easy-to-understand next step. “Contact us to learn more” is often less effective than a clearly framed request.

Track each prospect’s journey: source, need, conversation, proposal, decision and permitted follow-up. Measure the cost and time needed to win a customer, then the margin generated. A channel producing many poorly qualified enquiries can occupy the whole team without supporting the business.

Ask for feedback after early services. Correct recurring issues and obtain customer agreement before publishing a reference, testimonial or photograph. Prepare delivery capacity before a major campaign: a promise kept builds a more useful reputation than demand you cannot serve.

10. Your first 90 days

• Days 1 to 15: verify the need. Customer interviews, initial offer, competitors and a commercial test. Decide what must be demonstrated to proceed.
• Days 16 to 30: secure the choices. Budget, pricing, legal form, co-founders, permits, authorisations and first professional contacts. Identify the critical path.
• Days 31 to 60: prepare operations. Formalities, banking, accounting, insurance, contracts, tools and delivery organisation. Test a complete sale.
• Days 61 to 90: sell and learn. First customers, margin and cash monitoring, correction of problems and the next quarter’s plan.

These periods may overlap and authorisations may take longer. The timetable orders decisions. It does not authorise you to start a regulated activity before its requirements are met.

11. Documents to gather in your launch file

Keep current versions of your commercial proposition, customer research, budget, cash forecast and assumptions. Add incorporation documents, shareholder decisions, authorisations, registrations, insurance and important contracts. Identify who is responsible for each document and when it should next be reviewed.

Also prepare a one-page management view: quarterly objective, expected orders, delivery capacity, minimum cash and main risks. Share it with relevant co-founders and advisers. A small company can work with simple tools when information is reliable and decisions are followed through.

Frequently asked questions

Can I start while remaining employed?

This depends on your employment contract, duties of loyalty, planned activity and administrative position, among other factors. Check restrictions, conflicts of interest and insurance before starting. Additional income must be treated correctly for social insurance and tax.

Do I need a Sàrl/GmbH to be credible?

Legal form is one factor. A clear offer, references, suitable insurance and reliable delivery matter too. First choose a structure compatible with your risk and development, then explain professionally how you operate.

Are the CHF 100,000 commercial register and VAT thresholds the same?

The amount may be identical, but the rules, scope and effects differ. Commercial registration and VAT liability must be analysed separately. Do not automatically infer one from the other.

Must I have every customer before launching?

No, but you need evidence of demand and financing compatible with uncertainty. Stage investment according to results. A gradual launch allows learning without committing immediately to every possible expense.

When should I seek help?

Before a decision that is difficult to reverse: a co-founder arrangement, substantial lease, personal commitment, hiring, regulated activity or tax structure. Prepare questions and figures. Targeted advice is more useful when the professional can assess a concrete project.

Checklist before your first invoice

• Your offer, price and payment terms are clear.
• Status, permits and authorisations have been checked.
• Cash covers the next stages and a prudent scenario.
• Registrations, insurance and responsibilities are organised.
• VAT treatment and accounting are defined.
• Contracts and the customer journey have been tested.
• Data, access and backups are protected.
• A monthly management meeting is in the calendar.

Official sources and resources

• SECO SME portal: legal forms and business formation.
• EasyGov: administrative portal for businesses.
• SEM: working in Switzerland.
• FTA: VAT liability.
• AHV/IV Information Centre: social insurance.
• Code of Obligations.