Sole proprietorship: no minimum capital, registration from CHF 100,000

A person who trades in their own name does not create a company. There is no share capital to pay up. They answer for business debts with their entire estate. Entry in the commercial register is mandatory when annual turnover reaches CHF 100,000. Below that it is possible. The name is the family name, with or without the first name. This status is not employment: independence is judged on economic risk, organisation and subordination. The SME portal recalls these criteria.