Many things come into play when choosing whether a switch is active high or active low. As others have mentioned, it can depend on your IC and what it needs, safety concerns, other circuit needs, industry standards, or if none of these are relevant, personal preference.
Is there any safety related to your device, and do you need a "dead man" switch? In other words, if part of your circuit fails to work properly, which state does the switch need to default to in order to prevent something dangerous from occurring?
For example, say you have a circuit that controls a crane holding a large weight with a quick-release switch. If, for some reason, the trace were to be broken or a component removed, causing the switch to no longer be "forced" to a certain state, which state would it default to? You would want to set up your circuit so that it defaults the "inactive" state, whether high or low for the given device. Pull-up and pull-down components would also come into play here.