01When Is the Commercial Register Entry Mandatory?
The rule is clear and set out in OR Art. 934 Para. 1: Sole proprietorships that achieve an annual turnover of at least CHF 100'000 must register in the commercial register. This turnover threshold refers to gross turnover (gross revenue) -- not profit.
The turnover is assessed on the basis of the last completed financial year. If you reach the CHF 100'000 threshold for the first time in the current year, you are obliged to register within a reasonable period. The law does not specify a fixed reporting deadline, but the cantonal commercial register offices expect registration within a few months.
| Annual Turnover | Commercial Register Obligation | Bookkeeping Obligation |
|---|---|---|
| Under CHF 100'000 | No (voluntary) | Simplified (income-expense statement) |
| CHF 100'000 -- 499'999 | Yes (mandatory) | Simplified (income-expense statement) |
| From CHF 500'000 | Yes (mandatory) | Ordinary (double-entry bookkeeping) |
02Voluntary Entry: Advantages and Disadvantages
Even if your turnover is below CHF 100'000, you can voluntarily register in the commercial register. If you are still in the formation phase, you will find all the steps in our article on setting up a sole proprietorship. The voluntary entry has definite advantages -- but also a few disadvantages you should be aware of.
| Advantages | Disadvantages |
|---|---|
| Company name protection in the canton: Nobody may use a confusingly similar name | Costs: CHF 120--400 depending on the canton (one-time fee) |
| Professional appearance: Commercial register entry signals credibility | Public visibility: Name, address and purpose are accessible to anyone (zefix.ch) |
| Prerequisite for a business account with some banks | Debt enforcement office has direct access to commercial register data |
| Public sector clients often require a commercial register entry | Changes (e.g. change of address) must be reported -- fees apply |
| UID number is assigned automatically | Deletion upon cessation of business must be applied for |
03Registration Process: Step by Step
Registering with the commercial register is not a bureaucratic monster. Depending on the canton, you can handle most of it online. Here is the process:
Check on zefix.ch (Central Business Name Index) whether your desired company name is already taken or confusingly similar. The name must contain your surname (e.g. 'Mueller IT Services'). Fantasy names without a surname are not permitted for sole proprietorships.
Most cantons offer online registration forms (easygov.swiss or cantonal portals). You need: Firm (name), purpose (business activity), domicile (business address), details of the owner (surname, first name, date of birth, place of origin, address), type of signing authority.
You must submit a certified signature. You can obtain this from the municipality (certification by the municipal clerk) or from a notary. Costs: approx. CHF 20--50.
Submit the form with the certified signature to the cantonal commercial register office -- online, by post or in person. The office reviews the details and the company name.
After review, the entry is published in the Swiss Official Gazette of Commerce (SHAB). From this moment, your firm is officially registered in the commercial register and publicly accessible.
With the commercial register entry, you automatically receive a Business Identification Number (UID). The format: CHE-123.456.789. You need the UID for VAT, OASI and other dealings with authorities.
04Required Details and Costs
When registering, you must provide certain mandatory details that are published in the commercial register. The Commercial Register Ordinance (HRegV) regulates the details.
| Detail | Mandatory | Example |
|---|---|---|
| Firm (name) | Yes | Meier Webdesign |
| Domicile (municipality) | Yes | Zurich |
| Business address | Yes | Musterstrasse 12, 8001 Zurich |
| Legal form | Yes | Sole proprietorship |
| Purpose (business activity) | Yes | Creation of websites and web applications |
| Owner (surname, first name, place of origin) | Yes | Meier, Anna, of Bern |
| Signing authority | Yes | Owner with sole signing authority |
| Date of birth of the owner | Yes | 01.01.1990 |
The costs vary by canton:
| Cost Item | Amount |
|---|---|
| Commercial register entry fee | CHF 120--400 (varies by canton) |
| SHAB publication | Included in the entry fee or approx. CHF 30--50 |
| Signature certification | CHF 20--50 (municipality) or CHF 50--100 (notary) |
| Total costs typically | CHF 170--500 |
05Reporting Changes and Applying for Deletion
Once registered, you must report changes to the registered details to the commercial register office. This applies to:
- Change of company name (e.g. upon name change through marriage)
- Change of business address or domicile
- Change of business purpose
- Change of signing authority
A fee is charged for each change (typically CHF 50--200). The change is also published in the SHAB.
Upon cessation of business activity, you must apply for deletion (OR Art. 934 Para. 1). The deletion is published in the SHAB and the firm is then no longer registered. If you forget to apply for deletion, the commercial register office can delete you ex officio after a certain period of inactivity.
06SHAB, Zefix and UID Number Explained
There are three important terms and systems relating to the commercial register that you should know as a sole proprietorship owner:
- SHAB (Swiss Official Gazette of Commerce): The official publication organ of the Confederation for commercial register notifications. Every entry, amendment and deletion is published in the SHAB. Since 2023, the SHAB only appears electronically at shab.ch.
- Zefix (Central Business Name Index): The public search engine for all firms registered in the Swiss commercial register. At zefix.ch, you can search for company names, retrieve commercial register extracts and check whether a name is already taken. Zefix is free of charge.
- UID (Business Identification Number): A unique identification number in the format CHE-123.456.789, assigned to every company registered in the commercial register. The UID replaces the old commercial register number and is also used for VAT purposes (VAT number = UID + 'MWST'). The UID register is accessible at uid.admin.ch.
| System | URL | Purpose |
|---|---|---|
| SHAB | shab.ch | Publication of commercial register entries and changes |
| Zefix | zefix.ch | Search for registered firms |
| UID Register | uid.admin.ch | Search for UID numbers |
| EasyGov | easygov.swiss | Online commercial register application |
07Bookkeeping and Commercial Register Entry with einzly
The commercial register entry is a milestone for your sole proprietorship -- it shows that your business is growing. At the latest now, you need proper bookkeeping that cleanly documents your turnover. You can find an overview of all legal forms in our legal form comparison.
einzly supports you with this:
- Turnover overview in real time: See at any time where you stand in relation to the CHF 100'000 threshold -- einzly shows you the cumulative annual turnover on the dashboard
- Store UID and VAT number: Enter your UID and it automatically appears on all invoices -- legally compliant and professional
- Invoices with all mandatory details: Company name, address, UID, VAT number -- einzly ensures nothing is missing
- Income-expense statement or double-entry bookkeeping: Under CHF 500'000 turnover, the simple income-expense statement suffices. einzly generates it automatically
- Archive documents digitally: You fulfil the 10-year retention obligation (OR Art. 958f) with einzly's audit-proof document archive