Your LLC (Sàrl/GmbH) or limited company (SA/AG) is entered in the commercial register. Incorporation is complete, but the business now needs to receive and make payments, issue invoices and meet its deadlines.
These ten actions help you organise the first few weeks. If you have not yet incorporated, start with the checklist before starting a business in Switzerland. Some can progress in parallel. Anything affecting your right to operate or your employees’ insurance cover must be settled before the relevant activity begins.
At a glance
- Check the commercial register details, signing authority and business identification number (UID).
- Arrange release of the deposited capital into the operating account and check bank access.
- Immediately assess VAT, social insurance registration and other insurance based on the actual activity.
- Record transactions from the start, even if the company has no sales yet.
- Prepare commercial documents, tax deadlines and responsibilities for follow-up.
- Submit the required transparency register notification. The law has been in force since 1 October 2026; your deadline depends in particular on when the company was registered.
Check company details and banking
1. Check the commercial register extract, UID and internal registers
Check the company name, address, purpose, governing bodies and signing rights. Report errors or changes that need attention. Keep the incorporation documents and pass the relevant information to whoever handles administration.
The UID number identifies the business. Having one does not mean the business is VAT-registered. Check VAT status separately.
Maintain the internal registers required for your legal structure, including the register of members or shareholders. The public register does not replace all records of ownership and control.
Since 1 October 2026: LLCs and SAs within the scope of the law must identify, verify and report their beneficial owners. For a new company, Article 9 of the transparency legislation (in French) sets a deadline of one month from entry in the commercial register. Prepare EasyGov access and supporting evidence from incorporation.
Companies already registered before the law entered into force fall under transitional provisions. A first change to the commercial register entry may bring the deadline forward. Consult the official TranspaReg explanations (in French). Sole proprietorships are not subject to this reporting requirement. Our article on the Swiss transparency register explains the information to prepare.
2. Activate the operating bank account
Contact the bank to transfer the deposited capital according to its procedure. Check signing authority, payments, cards, read-only access and statement exports. The move from a capital deposit account to day-to-day banking is not always automatic.
The released capital belongs to the company. It can fund company expenses, but cannot simply be repaid to the owners at will. Document advances, loans and expense reimbursements so that personal and business transactions stay clear.
For a sole proprietorship, a separate account for business activity is generally good practice, even where there is no general legal requirement to hold a business account.
Arrange VAT and insurance
3. Determine your VAT position
The general threshold is reached at CHF 100,000 of relevant annual turnover. According to the Federal Tax Administration (FTA), this includes supplies in Switzerland and abroad that are not exempt from VAT without credit. Assess your forecasts at launch as well as amounts already received.
If the conditions are met from the start, VAT liability can begin then. You must register with the FTA within 30 days of becoming liable. For an existing business or a later change, determine the start date under the applicable rules. The day cumulative sales pass CHF 100,000 is not a universal trigger date.
Voluntary registration may be considered under the relevant conditions, taking purchases, customers and pricing into account. The main Swiss VAT rates are 8.1%, 2.6% and 3.8%, depending on the supply. Your general industry alone is not enough to choose a rate.
4. Arrange social insurance registration
A company paying salaries registers as an employer and organises contributions for old-age and survivors’ insurance (AHV/AVS), disability insurance, income compensation and unemployment insurance, together with family allowances. A founder paid for working in their own company is generally treated as an employee for that work.
Occupational pension cover must be arranged for employees subject to the Swiss occupational pensions legislation, known as LPP/BVG. The annual entry threshold is CHF 22,680 in 2026, but age, contract duration and other conditions also matter. The AHV compensation office and the pension fund are separate organisations.
For a sole proprietorship, submit your application for self-employed status to the responsible compensation office, with evidence of your activity. Begin the process when the activity starts. Waiting for a decision does not suspend your other obligations.
5. Check your business insurance
Employee accident insurance must be in place as required by the Swiss Accident Insurance Act (UVG/LAA). Assess liability insurance, property cover, business interruption, daily sickness benefits and legal expenses cover against your risks.
Not every type of cover is compulsory for every business. Requirements may arise from a regulated profession, a collective employment agreement, cantonal rules or a contract. Daily sickness benefits insurance, for example, is not a general federal requirement for every employer, although it may be required in a particular setting.
Clarify excesses, exclusions, limits and cover start dates. Also check your personal protection: the company’s insurance does not automatically cover every risk faced by its founder.
Set up accounting and commercial documents
6. Set up accounting from the first transaction
An LLC or SA must keep accounts and prepare financial statements (in French), even without sales. Keep evidence of formation expenses and establish how they should be treated. An expense being linked to the project does not automatically make a personal cost deductible.
Decide who records transactions, reconciles the bank account and prepares the year-end accounts. Set the financial year, filing system and arrangements with your accounting firm. Digital tools (in French) can help, but recording invoices is only part of the accounting work.
Check which audit regime applies. A company with no more than ten full-time equivalent jobs on an annual average may opt out of a limited audit with the consent of all members or shareholders, provided it is not subject to an ordinary audit. Do not assume this waiver exists or try to arrange it retrospectively after closing the accounts.
7. Prepare quotations, invoices and contracts
Your documents should identify the company correctly and specify the goods or services, prices, payment terms and applicable VAT treatment. Clarify your VAT status before issuing invoices that show VAT.
Prepare contractual terms suited to the activity: validity of offers, deadlines, cancellations, liability and data handling. General terms and conditions do not resolve every issue and are not a universal requirement for every sale. They must be properly incorporated into the contractual relationship.
Our article on issuing invoices in Switzerland explains the information to include. Test the complete process: quotation, acceptance, invoice and receipt of payment.
Protect your name and build visibility
8. Check trade marks and domain names
A company name, trade mark and domain name provide different forms of protection. Entry in the commercial register does not replace a search for earlier trade marks or registration with the Swiss Federal Institute of Intellectual Property (IPI).
According to the IPI’s published fees, the Swiss filing fee is CHF 450, with a CHF 100 discount for electronic filing, covering up to three classes. Further costs may apply, including from the fourth class onwards. Searching for earlier rights remains essential because the IPI does not resolve all conflicts with earlier trade marks during examination.
Read our article on protecting a trade mark in Switzerland (in French) before ordering expensive branded materials.
9. Make the business easy to find
Build a clear online presence showing your activity, service area, contact details, opening hours and how to get in touch. Google Business Profile may be useful for an eligible local business. An online-only activity does not automatically qualify.
Keep published details consistent and choose directories or networks that your customers use. Test contact forms and how enquiries are answered before investing in advertising.
After registration, watch for letters that resemble official invoices. Our article on directory scams (in French) explains how to recognise them and respond.
Plan deadlines and follow-up
10. Create a tax and administration calendar
Record advance tax payments, social insurance declarations, VAT returns, year-end accounts, the tax return and annual company decisions. Set aside the cash needed: the bank balance is not all available for new purchases.
For an LLC or SA, corporate profit and capital taxes must be handled under the applicable rules. A dividend distribution also requires consideration of Swiss withholding tax, generally at 35%, including the relevant declaration, payment or notification procedure and refund conditions.
Agree with your accounting firm who receives correspondence and who approves payments. A short monthly review of sales, receivables, cash and deadlines helps identify deviations before they become urgent.
Your action tracker
For each of the ten actions, assign a responsible person, set a date and keep evidence of completion. The timings below help organise the work; legal deadlines and insurance start dates take priority.
| Action | When to check | Evidence to keep |
|---|---|---|
| 1. Commercial register, UID and internal registers | On registration; TranspaReg notification within the applicable deadline. | Checked extract, updated registers and notification confirmation. |
| 2. Bank account | Before the first receipts and payments. | Operational account and tested access. |
| 3. VAT | At launch, then whenever forecasts change. | Assessment, effective date and registration confirmation if required. |
| 4. Social insurance | Before setting up the first salaries. | AHV confirmation and pension fund affiliation where required. |
| 5. Insurance | Before the insured risk or work begins. | Policy, insured persons and start date. |
| 6. Accounting | From the first transaction. | Filed evidence and a checked first accounting entry. |
| 7. Commercial documents | Before the first quotation or invoice. | Reviewed templates and a tested invoicing process. |
| 8. Trade marks and domains | Before investing in branded materials. | Documented search and application tracking if filing is chosen. |
| 9. Visibility | Before sending the first customers to your pages. | Accurate details and tested contact channels. |
| 10. Calendar | From the first month, with regular reviews. | Deadlines, assigned responsibility and a payment budget. |
For a pending procedure, record the missing document and the next action. Sending an application is not the same as receiving confirmation, particularly for insurance or an operating permit.
Your first monthly review: compare the budget with reality
In this illustrative example, a company has CHF 25,000 in its bank account at the beginning of the month. It receives CHF 8,000 and pays CHF 13,000, leaving CHF 20,000. If CHF 9,000 of payments are already due before the next receipts, its short-term cash buffer is CHF 11,000, before other unexpected outflows.
Add client receivables, tax and social insurance deadlines and commitments not yet invoiced. The bank balance is a snapshot; the forecast shows what comes next. Review your sales assumptions during the first few weeks rather than waiting for the annual accounts.
Continue this review in a monthly cash flow budget. It shows when a tax payment or late-paying client will actually reduce the money available.
Build good habits
Use the first few weeks to establish good habits: issue accurate invoices, file supporting documents, monitor cash and meet deadlines. These routines make the ten actions last beyond the launch. You can then spend more time on clients, with administration that keeps pace as the business grows.
Frequently asked questions
Must every step wait until the company is entered in the commercial register?
No. Operating permits, insurance preparation and the VAT assessment should be planned in advance. This checklist helps verify what is in place after incorporation. It does not justify postponing anything that needed to be ready earlier.
Is VAT registration automatic?
No. You must assess your activity and the conditions for VAT liability. An obligation may nevertheless exist from launch based on your forecasts, without waiting until actual sales reach the threshold.
Can I keep the accounts myself?
Yes, provided they meet the applicable requirements. You can also split the work: handle day-to-day records internally and use an accounting firm for checks and year-end accounts. Define responsibilities from the start.
Does an LLC always need an auditor?
A limited audit is the default when an ordinary audit is not required. Opting out is possible subject to conditions, including no more than ten full-time equivalent jobs on an annual average and the consent of all members. Check that the waiver has been validly completed.
Sources and references
- Federal Tax Administration: VAT liability.
- OASI/DI Information Centre: pension fund affiliation, leaflet 6.06 (in French).
- Federal Social Insurance Office: occupational pension coverage and thresholds.
- SECO SME Portal: accounting requirements (in French).
- SECO SME Portal: auditors and types of audit.
- Swiss Federal Institute of Intellectual Property: trade mark costs.
- TranspaReg: notifications, deadlines and transitional provisions (in French).
- Google Business Profile: eligibility requirements.
A question about your business?
Review your situation and the next steps with Entreprendre.ch.
Romain Prieur is a Swiss certified public accountant and the founder of Entreprendre.ch. With more than ten years of experience in auditing and supporting businesses in Switzerland, he advises entrepreneurs on company formation, accounting and taxation.
