# Starter package: sole proprietorship, GmbH or AG – innoVorsorge AG > Independent advice on choosing a legal form in Switzerland: liability, taxes, AHV and pensions for sole proprietorships, GmbH and AG. Fixed price CHF 790, no commissions. Adresse: https://www.innovorsorge.ch/en/business/starter-package Diese Fassung wird beim Bau aus dem Inhalt der Seite erzeugt. --- ![](https://www.innovorsorge.ch/bilder/IMG_2306-2-unscharf.jpg) ## Starter package # Choose the legal form that fits you and your idea Sole proprietorship, GmbH or AG: each form affects liability, taxes, social security and pensions. We go through all three with you before you commit. [Get in touch](https://www.innovorsorge.ch/en/business/contact?thema=starter) Fixed price CHF 790 No commissions ## Who is the starter package for? ### You have a business idea and want to know which legal form to start with and what it means for you personally. ### You are becoming self-employed alongside or after employment and want to understand how AHV, pension fund and pillar 3a change. ### Your sole proprietorship is growing and you wonder whether a GmbH or AG is now the better framework. ## The three legal forms compared These are the basics we apply to your situation in the meeting. Amounts under the Swiss Code of Obligations and the Commercial Register Ordinance, pension figures for 2026. ### Sole proprietorship Liability: You are liable without limit, including with your private assets. Capital: No minimum capital. Commercial register: Registration required from annual turnover of CHF 100'000, optional below. Taxes: Profit is taxed privately together with your other income. AHV: You are self-employed and pay AHV/IV/EO contributions (state old-age, disability and income compensation insurance) on your profit. Pension: Pension fund is optional. Without one, the large pillar 3a applies: 20% of earned income, up to CHF 36'288 (2026). ### GmbH (limited liability company) Liability: As a rule, only the company assets are liable. Capital: Share capital of at least CHF 20'000, fully paid in at formation. Commercial register: Formation by public deed, registration mandatory. Partners are listed in the register. Taxes: The GmbH pays profit and capital tax. Salary and dividends are taxed privately; dividends from a stake of 10% or more only partially. AHV: You are employed by your GmbH. AHV/IV/EO and unemployment insurance are due on salary, as a rule not on dividends. Pension: Occupational pension (BVG) mandatory from an annual salary of CHF 22'680 (2026), for yourself too. ### AG (company limited by shares) Liability: As a rule, only the company assets are liable. Capital: Share capital of at least CHF 100'000, of which at least CHF 50'000 paid in. Commercial register: Formation by public deed, registration mandatory. Shareholders are not listed in the register. Taxes: As with the GmbH: profit and capital tax at company level, salary and dividends privately. AHV: As with the GmbH: you are employed, social security contributions are due on salary. Pension: Occupational pension (BVG) mandatory from an annual salary of CHF 22'680 (2026). ## Process How the starter package works [Contact form](https://www.innovorsorge.ch/en/business/contact?thema=starter) Preparation by innoVorsorge AG Meeting on the legal forms Follow-up questions Decision and formation Advanced package or individual support if needed - [Contact form](https://www.innovorsorge.ch/en/business/contact?thema=starter) - Preparation by innoVorsorge AG - Meeting on the legal forms - Follow-up questions - Decision and formation - Advanced package or individual support if needed ## Price ### Starter package CHF 790 Preparation, a meeting on the three legal forms and answers to your follow-up questions. If topics come up that go beyond the choice of legal form, we tell you the cost beforehand. You decide whether we take them on. [Get in touch](https://www.innovorsorge.ch/en/business/contact?thema=starter) ## Settle the form first, then found the company Tell us where you stand with your idea. We will get back to you within 24 hours. [Get in touch](https://www.innovorsorge.ch/en/business/contact?thema=starter) +41 76 361 84 44 kontakt@innovorsorge.ch ### Frequently Asked Questions: #### Which legal form suits a start-up? + − That depends on your liability risk, expected profit, capital needs and plans. For many start-ups with little capital and a manageable risk, a sole proprietorship is a simple start. A GmbH or AG is worth considering if you want to limit liability, keep profits in the company or bring in partners. In the meeting we work this through for your situation. #### Can I convert my sole proprietorship into a GmbH later? + − Yes, that is a common path. Specific tax rules apply, including a five-year blocking period for selling the new shares. If you plan the change, prepare it rather than doing it on the side. #### Do I have to register with the AHV as a sole proprietor? + − Yes. You register with the compensation office of your canton or your trade association. It checks whether you are recognised as self-employed and then levies contributions on your profit. Plan reserves for these contributions from the start. #### Do I need a pension fund as a self-employed person? + − Without employees, the pension fund is optional. You can join your trade association's pension scheme or the substitute occupational benefit institution (Auffangeinrichtung), or use the large pillar 3a instead: 20% of earned income, up to CHF 36'288 (2026). Which fits better depends on income, age and the risk cover you want. #### Do you handle the formation itself? + − No. Articles of association, public deed and the commercial register filing are handled by notaries and fiduciaries. We advise you on the choice of form and its financial consequences, so you go into the formation with clear requirements.