You can live in France and run a business across the border in Switzerland. If you will work physically in Switzerland, plan your work authorisation, business premises and social insurance before taking on clients. This article focuses on becoming a cross-border entrepreneur, including a sole proprietor, or working in your own Swiss LLC (Sàrl/GmbH) or corporation (SA/AG) . It explains the practical steps for someone who commutes from France. For the general incorporation process, see our article on starting a business in Switzerland.
Starting a Swiss business as a cross-border commuter: key points
- Home address: you can keep your main residence in France while carrying on business in Switzerland.
- Work authorisation: owning a business does not automatically authorise you to work in Switzerland. Check the rules for your nationality and activity.
- Sole proprietorship: there is no statutory minimum capital. The compensation office must recognise your self-employed status for Swiss social insurance purposes.
- LLC or corporation: the company needs a Swiss registered office and a person resident in Switzerland with the required authority to represent it.
- Tax: assess the business’s obligations separately from your personal position as a France-resident entrepreneur.
What does cross-border commuter status mean?
A cross-border commuter lives in one country and works in a neighbouring country. In Switzerland, this includes people living in France, Germany, Italy or Austria. A French national can work in Switzerlandas an employee or a self-employed person, subject to the applicable formalities. Under the EU/EFTA cross-border permit rules, you must return to your main home abroad at least once a week. Tax rules may apply a different return-home test. A G permit and tax treatment as a cross-border worker are therefore separate matters. English speakers living in France should check their nationality as well as their address: residence in France alone does not confer EU/EFTA rights.
Who can start a business in Switzerland?
Foreign nationals can own a Swiss business. The conditions for personally working in it depend on nationality, immigration status and the proposed activity. A shareholding and a work permit answer different questions.
EU/EFTA nationals
EU and EFTA nationals benefit from the free movement framework when they start a business in Switzerland. For a person who keeps their main home in France and regularly works in Switzerland, the G EU/EFTA cross-border commuter permit is generally the relevant route. A person who actually moves to Switzerland instead follows the residence and work formalities for that situation. Do not apply for a Swiss residence permit solely because you are incorporating a company while remaining resident abroad.
Nationals of other countries
A non-EU/EFTA national can hold shares in a Swiss company, but needs the appropriate authorisation to work in Switzerland personally. A third-country G permit requires, among other conditions, a permanent right of residence in a neighbouring country and at least six months’ regular residence in its border zone. Labour-market conditions also apply. A French residence card is not enough on its own. The person must return home abroad at least weekly. The EU free movement regime does not apply merely because the applicant lives in France. British nationals should check their individual status, including any protected rights, rather than assume that an EU/EFTA rule applies to them.
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Choose the structure that fits your activity
Your legal structure determines the capital required, personal liability and formation formalities. Cross-border founders must also plan where the business will actually operate and who can represent it in Switzerland.
Become a Swiss sole proprietor while living in France
A sole proprietorship lets you start alone without minimum share capital or a notarial incorporation deed. You trade in your own name and are personally liable for business debts. You must arrange suitable business premises in Switzerland and your work authorisation. In Geneva, a mailbox alone is insufficient for cross-border self-employment. Ask the canton to assess your lease or proposed coworking arrangement against your activity before committing to it. The compensation office then examines the actual business relationship to decide whether to recognise your self-employed status : independence, commercial risk and customer relationships matter. Commercial register entry is generally compulsory for a commercially operated sole proprietorship once annual turnover reaches CHF 100,000. Voluntary registration may be possible below that level. Registration does not replace social insurance recognition.
Set up an LLC while living in France
A Swiss LLC requires share capital of at least CHF 20,000, fully paid in at incorporation. You can own all its shares while residing in France. At least one manager or director resident in Switzerland must have the necessary authority to represent the company. Plan the signing powers before finalising the articles of association. Your own work for the company remains subject to the relevant permit rules. Being the shareholder does not make you self-employed for Swiss social insurance purposes when you work as the company’s employee.
Set up a Swiss corporation
An SA/AG requires minimum share capital of CHF 100,000. At incorporation, at least 20% of each share’s nominal value must be paid in, with a minimum total payment of CHF 50,000. The company must also be capable of representation by a person resident in Switzerland. The choice between an LLC and a corporation depends on ownership, funding and the business’s planned development.
Need a business address in Switzerland?
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Steps and documents for your cross-border business
Follow the formation process for your chosen legal structure, while preparing your personal cross-border working arrangements alongside it.
Define your activity and working status
Write down where you will work, whether your profession is regulated and which cantonal authorisations you need. Self-employment in your own name differs from employment in your own incorporated company.
Choose your structure and Swiss address
Decide the legal form, registered seat, business name and representation arrangements. For an LLC or corporation, identify the Swiss-resident representative at this stage.
Gather the supporting documents
Prepare identity documents, proof of business premises and evidence of the project. For an incorporated company, add its articles of association, ownership structure and details of its officers and signing powers. The bank may also ask about the origin of funds and beneficial owners.
Incorporate and register the business
For an LLC or corporation formed with cash contributions, deposit the capital in a capital payment account. The notary prepares the incorporation deed and the application goes to the commercial register. A sole proprietorship has fewer formation formalities, but the permit and social insurance steps still matter.
Organise the obligations after formation
Arrange social insurance, assess VAT registration and set up your accounting. Keep invoices, contracts and supporting expense records from the outset. Do not wait for the first year-end to establish which country’s rules apply.
What should you budget, and how long does it take?
Allow for formation support, bank charges where applicable, commercial register fees and signature certification. Cross-border founders may also need work permit, premises, registered office and Swiss representation services. Entreprendre.ch offers Swiss LLC formation from CHF 490 excluding VAT, including notary fees. Official fees and other services are additional. The CHF 20,000 share capital belongs to the company and can fund its business expenses once released. It is not a formation fee. Timing depends on the documents, bank, notary and cantonal authorities. Keep the incorporation timetable separate from the work authorisation timetable: the company’s registration date does not automatically determine when you may start working.
Where does a cross-border entrepreneur pay tax?
Your tax residence, actual place of work and type of income determine the relevant obligations. Separate sole-trader profit, company tax and the remuneration you receive from your company. The Swiss registered address alone does not settle the position.
Income from self-employment
For a French tax resident carrying on a self-employed activity in Switzerland, the France–Switzerland tax treaty allocates taxing rights according to the circumstances. The French tax administration explains that relevant Swiss professional profits must also be declared in France, with the treaty tax-credit mechanism used to prevent double taxation where its conditions are met. Do not treat these profits as employment income simply because you commute across the border.
Tax paid by an LLC or corporation
Swiss incorporated companies pay corporate income tax and capital tax. Direct federal corporate income tax is 8.5% of taxable net profit. Cantonal and municipal income taxes are additional; capital tax is cantonal and municipal. The federal rate is therefore not the overall tax burden. Our comparison of corporate tax by canton explains the differences. You can also compare corporate taxation in Switzerland and France.
Your salary as a cross-border company owner
If your company pays you a salary, the treatment depends on the canton, duties, work location and return-home conditions. Employment income for work physically performed in Geneva is generally taxed at source in Switzerland and declared in France, with treaty relief. In the eight cantons covered by the 1983 cross-border agreement, including Vaud, Valais, Neuchâtel and Jura, qualifying employment income may instead be taxed in France. Dividends and directors’ fees require separate analysis. Working from home in France also requires a separate review of the applicable tax and social insurance rules.
Swiss VAT
The requirement to register for VAT depends on the activity and relevant turnover. The general threshold is CHF 100,000 in annual worldwide turnover from supplies that are not exempt without credit. Swiss VAT rates are 8.1% at the standard rate, 2.6% at the reduced rate and 3.8% for qualifying accommodation. When invoicing French customers, check the place-of-supply rules and cross-border VAT treatment. A foreign customer’s address does not automatically mean that no VAT applies.
Social insurance for cross-border entrepreneurs
For a sole proprietorship, the compensation office decides whether to recognise self-employed status based on the actual arrangements. Where Swiss legislation applies, you pay your own OASI/AHV, DI/IV and income compensation contributions. Self-employment itself does not provide unemployment insurance coverage. If you work as an employee of your LLC or corporation, the company has employer obligations. Your social insurance must be organised according to your status and the country whose legislation applies. If you regularly work in both countries or keep a job in France, ask the competent institutions to determine that legislation. The coordination rules depend on the combination of employed and self-employed activities. Check health insurance separately, including any right to choose between the French and Swiss systems and the applicable deadline.
Cross-border business: frequently asked questions
Can I start a Swiss business while living in France?
Yes. You can keep your home in France. The conditions depend on your nationality and chosen legal structure. An LLC or corporation needs its Swiss registered office and representation. Personally working in Switzerland also requires the applicable work authorisation or notification formalities.
Can a cross-border commuter open a Swiss sole proprietorship?
Yes, subject to the applicable access-to-work conditions. Prepare your Swiss business premises, permit application and social insurance recognition file. Our article on sole proprietorships explains how the structure works.
Do I need a Swiss shareholder to form an LLC?
You can own all the shares while living in France. The LLC must be capable of representation by a manager or director resident in Switzerland with the required powers. The criterion is that person’s residence and authority, not Swiss nationality or share ownership.
Is a registered office address enough for an LLC?
The registered office address and the company’s representation are separate matters. The LLC also needs a manager or director resident in Switzerland with the necessary powers. Its actual place of activity and management must be considered for tax purposes.
What documents are needed for a self-employed G permit?
In Geneva, the EU/EFTA application normally includes an identity document, a description of the project with financial forecasts and evidence of suitable business premises. Check the full, current checklist with the canton where you will work. Requirements for third-country nationals are different.
Can I own a Swiss company and work entirely from France?
Review that arrangement before starting. Where you actually work and manage the business can create French tax and social insurance obligations. A Swiss registered office does not decide everything. Our separate article on owning a Swiss company while living in France examines representation, management location and cross-border organisation in more detail.
Where does a self-employed cross-border commuter pay tax?
Swiss business profits may be taxable in Switzerland under the treaty, depending on the activity and establishment. A French tax resident must also declare the relevant income in France and apply the treaty mechanism against double taxation. Salary and dividends from an LLC or corporation follow different rules.
When is Swiss VAT registration required?
Compulsory VAT registration generally starts when relevant annual turnover reaches CHF 100,000. Check the nature of the supplies and the rules governing the start of liability, including the forecast when launching the business.
Turn your cross-border plan into a workable launch
Before committing to premises or your first customer contract, align the work permit, business structure, Swiss representation and social insurance position. Our team can help prepare the formation documents and follow the company’s registration.
Official sources
- SECO SME portal: setting up as a cross-border commuter (French)
- Canton of Geneva: cross-border work permit (French)
- Federal Tax Administration: Swiss VAT rates (French)
Reviewed on 22 September 2026.
Romain Prieur is a Swiss certified public accountant and the founder of Entreprendre.ch. With more than ten years of experience in audit and advising businesses in Switzerland, he helps entrepreneurs with company formation, accounting and corporate taxation.
