Canton of Appenzell Ausserrhoden
Starting a company in the Canton of Appenzell Ausserrhoden
In short: If you set up a company in the Canton of Appenzell Ausserrhoden, you will deal with three cantonal bodies: the compensation office (Sozialversicherungen Appenzell Ausserrhoden) for social security (AHV), the commercial register and the cantonal tax administration. A sole proprietorship only has to register in the commercial register from CHF 100,000 in turnover – a GmbH or AG only comes into existence once registered. VAT is handled nationwide by the Federal Tax Administration (FTA).
Competent authorities in the Canton of Appenzell Ausserrhoden
- Social security · Compensation office
Sozialversicherungen Appenzell Ausserrhoden
Neue Steig 15, 9102 Herisau
- Commercial register
Commercial register – Appenzell Ausserrhoden
- Taxes
Tax administration – Appenzell Ausserrhoden
- Withholding tax (employers)
Withholding tax – Appenzell Ausserrhoden
Official language(s): German. Capital: Herisau.
Step by step by legal form
Sole proprietorship
- Register as self-employed with the compensation office (Sozialversicherungen Appenzell Ausserrhoden) – with evidence such as invoices, contracts or quotes. If you belong to a trade association with its own compensation office, that office is responsible.
- Register in the commercial register once the sole proprietorship has achieved turnover of CHF 100,000 or more in the last financial year. Below that, registration is optional.
- Below CHF 500,000 turnover, simplified bookkeeping of income, expenses and financial position is sufficient. Keep records for ten years.
GmbH and AG
- Incorporation by public deed before a notary. Share capital of at least CHF 20,000 for a GmbH and CHF 100,000 for an AG.
- Entry in the commercial register in the Canton of Appenzell Ausserrhoden – only then does the company exist.
- The company must be able to be represented by a person resident in Switzerland.
- Report the beneficial owners to the new transparency register.
Key deadlines
These deadlines are set by federal law and apply equally in all cantons:
| What | Deadline |
|---|---|
| AHV advance contributions (self-employed) | no later than 10 days after the end of the quarter |
| VAT registration (from CHF 100,000 turnover) | within 30 days of the start of tax liability |
| VAT return and payment | within 60 days of the end of the reporting period |
| General meeting of GmbH and AG | within 6 months of the financial year end |
| Transparency register: AG with limited audit | by 1 March 2027 |
| Transparency register: other companies with limited audit | by 1 April 2027 |
| Accounting records and vouchers | keep for 10 years |
Foreign employees: withholding tax
Employees without a permanent residence permit (C permit) who live in Switzerland are subject to withholding tax. The employer deducts it from their salary and settles it periodically with the tax authority. For companies in the Canton of Appenzell Ausserrhoden, the cantonal withholding tax office is responsible.
Other cantons
Frequently asked questions
Where do I register for social security (AHV) in the Canton of Appenzell Ausserrhoden?
With the cantonal compensation office – Sozialversicherungen Appenzell Ausserrhoden, Neue Steig 15, 9102 Herisau – or with the compensation office of your trade association.
Does my sole proprietorship in the Canton of Appenzell Ausserrhoden have to register in the commercial register?
Only once it has achieved turnover of CHF 100,000 or more in the last financial year. Below that, registration is optional. GmbHs and AGs are always registered.
Is VAT different in the Canton of Appenzell Ausserrhoden?
No. VAT is a federal tax administered by the Federal Tax Administration (FTA), not by the canton.
What applies to foreign employees in the Canton of Appenzell Ausserrhoden?
Employees without a C permit who live in Switzerland are subject to withholding tax. The employer deducts it and settles it with the cantonal tax authority.
Sources
- List of cantonal compensation offices (ahv-iv.ch)
- SECO SME Portal: cantonal commercial register offices (German)
- FTA: cantonal tax administrations (external tax information)
- FTA: Swiss tax at source
- Art. 931 CO – Duty to register
- Art. 10 VAT Act – Tax liability
- Federal Office of Justice: Swiss Transparency Register
- Leaflet 2.02 – Contributions of the self-employed (as of 1 January 2026)
All information checked on 29 October 2026.