Company formation in Switzerland

At a glance

Entity

GmbH (Gesellschaft mit beschränkter Haftung / limited liability company); the AG (Aktiengesellschaft / stock corporation) is the higher-capital, more prestigious alternative

Corporate tax

Effective combined federal, cantonal and communal profit tax of roughly 11.7%–20.5% (Swiss average ~14.4%; e.g. ~11.7% in Zug/Lucerne, ~20.5% in Bern) — rates as of 2026. The federal layer is a flat 8.5% on post-tax profit (~7.83% pre-tax); large groups (turnover ≥ EUR 750m) face the 15% OECD/Swiss minimum top-up tax.

Incorporation time

~2–3 weeks (about one week once capital is deposited and the deed is notarised)

Minimum capital

GmbH: CHF 20,000, fully paid up. AG: CHF 100,000, of which at least CHF 50,000 (20%) paid up.

Resident director

Required — at least one director or managing officer resident in Switzerland with individual signing authority (may be a Swiss-resident nominee).

Audit

Limited (review) audit by default; small firms with under 10 full-time staff and unanimous shareholder consent may opt out. Ordinary audit once two of three thresholds are exceeded (CHF 20m assets, CHF 40m turnover, 250 employees). Opt-out must be filed before the financial year begins (2025 reform).

Remote set-up

Yes — via a notarised, apostilled power of attorney; from 1 April 2026 expanded e-notarisation rules permit formation without every party attending before a notary in person.

Government fee

Commercial-register fee approximately CHF 600 (plus cantonal notarial fees, typically CHF 500–2,000); 1% federal issuance stamp duty on paid-in capital above CHF 1m (first CHF 1m exempt) — as of 2026.

Best for

This works well for holding and asset-holding structures. It also suits treaty-covered European operating bases that need Swiss credibility, strong banking and a dense tax-treaty network.

The process

1. Reserve the company name and clear it with the cantonal Commercial Register.
2. Draft and notarise the articles of association and formation deed — in person or via an apostilled power of attorney.
3. Deposit the share capital into a blocked account and obtain the bank's capital-confirmation letter (Sperrbestätigung).
4. File the incorporation with the cantonal Commercial Register; the entry publishes the company and releases the blocked capital.
5. Register for VAT (mandatory above CHF 100,000 turnover) and, where relevant, social insurance and withholding tax.
6. Convert the blocked deposit into an operating bank account once KYC is complete.