Does anybpdy know what the rules and regulations for opening a shop at home? Do i have to register for anything?

Something I know is you don't have to register with handelsregister office if your annual turnover is less than 100,000 CHF. There is something else called MWST for which there is also an upper limit until which you dont have to register.

Simple question, many answers possible, it always depends...

for sure - if you don't have any other incomes - with SVA for AHV, EO and BVG. Rule Number 1 in Switzerland: Ask the authorities.
Forget the saying:"Never wake up a sleeping dog". Here it is: "If you haven't woke him up he will bite you!"

Authorities in Switzerland are "usually rather helpful". By law, not "knowing" does not prevent you from penalties.

ANY income is taxable. For small income, as just a starter, the Swiss don't require that you go all along with open a company with all the strings attached. You can do it as you grow. You have to consider however the strings that are attached in case you're NOT open a formal company.
Like, as "private person" you will be liable with all your personal belongings (include the one from your partner). As a company, with your "opening money", also the minimum 20'000 for a GmbH or 100,000 for the AG. Given, it's not fraudulent.

Some professions require a license or approval. So you better ask.

Impossible to answer without knowing what type of business it is. Many business activities require different types of cantonal approvals, regardless of where you actually do the activities.

I agree with caribbeangeorge. Better to find out before jumping in. If you want to open a bank account it usually helps to register your sole tradership with companies house in your canton. This probably applies to a few other activities too. Really depends on the size of the income and the activities involved as to how much you need to do.
SVA are the first people who need to be informed so that they agree that you are actually self employed and not employed.
Talk to your Treuhänder (accountant) who should be able to give you all the info.

One thing I have learned is that one is not allowed to use one`s cellar/basement for the work - not for an office, or a place of work.

Read that in the Hauseigentumer paper ...... "no living or working below ground level". One may have a Hobby room down there, or a wine cellar, etc.

What i would like to open is evenIng dresses business in zug. I order dresses from the US and sell it here for a good price since everything is over priced. So what do you all think? Thanks for everyones help

Excellent idea, methinks.

On Sunday, strolling down Bahnhofstrasse, checking out the clothing shops ....... Sfr10,000 for a little evening jacket ..... Sfr7,000 for a cocktail dress ...... But then again, I don`t think the average working lady shops there? Nah, must be the non-working ladies?

At those prices, complete outfit, including a pair of Jimmy Choos, would pay for the new heating system for our old house!

Do you live in a flat or have your own home. Almost sure that if you rent a flat you can't run a business from there. If you have your own home I suppose it depends on the area, parking facilities, etc, as the neighbours are likely to complain and even denounce you to the authorities. You really need professional advice here.

What about customs duties on the imports?

Very good idea. If you decide to have other clothes and not only evening dresses I definitelly would visit.

Will you also consider second-hand designer clothes? There is one or two in Zug but to be honest there is no choice for people younger than 45. It's all too serious, not really fasionable, nothing creative, nothing funky... Maybe you could think of it? I'm sure you will have many devoted customers.

If I had a chance to open a business here it would be second-hand clothes or cozy, relaxing cafe like those in Berlin - old furnitures, some simple food, homemade cakes, nice staff, friendly atmosphere. This is what I miss in Zug... I don't know Zurich too well yet so if you know any second-hand shops or cafes (with atmosphere!) where you can really relax and read a book let me know

If there is one store or clothibg item you had a choice to open in zug what would it be? I noticed it is very hard to shop for good lingerie at affordable price. What do you think?

Interesting, I know somebody who converted their cellar into a shop/work shop around 15 years ago and has customers visiting without any problems.

It's not necessarily the customers which are the 'problem'. I think the law says somewhere that there should be a 'view of the outside' from the workplace and 'daylight' too. Mind you, being Swiss law, it only says something like 'as a rule' not 'always, in all circumstances'. So if it were claimed that the worker who was 'condemned to the cellar' could walk round the garden for five minutes every hour, that might then fulfil the letter of the law. And of course, the fact that someone runs a business or shop in their cellar doesn't mean that the law knows about it and has given its blessing.

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Longbyt