Opening a restaurant in Switzerland: form and permits

Opening a restaurant in Switzerland is an entrepreneurial project straddling two worlds: on one side setting up a business, on the other a heavily regulated sector where the legal form matters less than the chain of authorisations. Many aspiring restaurateurs start from the premises and the furnishings, and realise only at the end that without a licence and a hygiene inspection there is no opening. The correct sequence is the opposite: first the structure and the permits, then the crockery.

Which legal form to choose

The choice depends on risk, capital and the number of partners.

• Sole proprietorship: quick and cheap, suited to someone opening a small business alone. The owner, however, is liable with their personal assets, and catering is a highly indebted activity (rents, supplies, staff). Registration in the commercial register is mandatory above CHF 100,000 of turnover.
• GmbH: minimum capital CHF 20,000 fully paid in, liability limited to the capital. It is the most common form for a small to medium restaurant, because it separates the business risk from the partners’ assets.
• AG: minimum capital CHF 100,000, of which at least 50,000 paid in. It makes sense for larger projects, chains or structures with external investors.

For catering, where margins are thin and liabilities (suppliers, lease, staff) pile up quickly, the limited liability of a GmbH or AG is almost always the prudent choice.

The operating licence: the permit that opens the doors

Here lies the real specificity of the sector. Running a public establishment requires a cantonal authorisation (licence or permit), governed by the cantonal laws on catering — so the rules change from canton to canton. Recurring elements:

• Suitability requirement of the manager: in many cantons a professional certificate or the passing of an exam for running a public establishment is required.
• Good standing: absence of relevant prior records, debt situation in order.
• Suitability of the premises: floor areas, facilities, emergency exits.

If you plan to serve alcoholic drinks, a specific authorisation is almost always needed, often with particular hours and conditions for spirits.

Food hygiene and safety

Every establishment that handles food is subject to the foodstuffs legislation. In practice this means:

• a self-monitoring system based on the HACCP principles (hazard analysis along the chain);
• compliance with the cold chain, traceability, staff training;
• periodic checks by the competent cantonal authority.

To these are added the fire protection rules, the building suitability of the premises and, often, a municipal authorisation for signs and an outdoor terrace.

VAT and accounting

Catering quickly exceeds the VAT (MWST) liability threshold of CHF 100,000 of turnover: the standard rate is 8.1% as of 2024. Watch out for a distinction typical of the sector: catering with consumption on the premises is taxed at the standard rate, whereas takeaway sales may fall under the reduced rate if organised in a suitable way. It is a technical point that must be set up well from the start, because it affects prices.

On the accounting side, above CHF 500,000 of turnover the obligation of full double-entry accounting kicks in — a threshold that a restaurant almost always reaches.

Staff: the cost that decides the income statement

Labour is the heaviest item of a restaurant. With the first employees the employer duties kick in: AVS/AI/IPG (old-age, disability and loss-of-earnings insurance) and ALV (unemployment insurance) (split between employer and worker), LPP (occupational pension) and LAINF (accident insurance). In catering a sector collective labour agreement also applies, which sets minimum salaries, working hours, the thirteenth salary and other conditions: it is not optional and must be respected from the very first hire. Anyone employing foreign staff must handle the relevant work and residence permits.

The most frequent mistake: signing the lease first

Many projects stall because the premises are taken before verifying that they are suitable for use as a public establishment, or before knowing whether the licence will be granted. The healthy sequence is: define the legal form, check the cantonal licence requirements, verify the suitability of the premises, then commit financially.

How SIH ONE approaches the topic

SIH ONE structures the project in the correct sequence: choice of the legal form based on risk and capital, incorporation and registration in the register, setting up of VAT, accounting and payroll for the front-of-house and kitchen staff. On the front of the sector-specific cantonal authorisations, we work with partners competent for the territory, so that licence, hygiene and safety are ready before opening.

Are you thinking of opening a restaurant and want to start from the right structure? Let’s talk about your project: the AI assistant answers immediately, a professional gets back to you within a day.