Art. 931
III. Obligation to register and voluntary registration 1. Sole proprietorships and branch offices 1 A natural person who operates a business that in the most recent financial year achieved revenues of at least 100 000 francs must have their sole proprietorships recorded in the commercial register at the place of establishment. Exempted from this obligation are members of the liberal professions and farmers who do not operate a commercial business. 2 Branch offices must be recorded in the commercial register of the place where they are located. 3 Sole proprietorships and branch offices that are not required to register are nonetheless entitled to be registered. |