Sole proprietorship

In Switzerland, a sole proprietorship is the simplest business form for an individual entrepreneur. The business is not legally separate from the owner, so contracts, assets, profits and liabilities ultimately belong to that person. Registration in the commercial register is required once statutory thresholds or commercial operation criteria are met, and it affects firm name protection and accounting obligations. The form is flexible and inexpensive, but offers no limited liability and can be less suitable for raising capital or transferring ownership.