Company Formation in Switzerland.
AG, GmbH, holding company or branch office — choose the right legal structure and register your Swiss company with expert guidance from Zurich.
Choose Your Structure
Strategic Legal Vehicles for Every Business
AG Formation
CHF 100,000 Capital
The premier vehicle for high-capital ventures. Offers shareholder anonymity, prestige and maximum flexibility for international operations.
Start an AGGmbH Formation
CHF 20,000 Capital
The versatile choice for SMEs. Combines operational flexibility with robust legal protection and lower capital requirements for founders.
Start a GmbHHolding Company
Tax-Optimized Structure
Optimized for asset management and group tax efficiency. Centralize global interests with Swiss participation exemption privileges.
Set Up a HoldingBranch Registration
No Separate Capital
Extend your existing foreign entity into Switzerland. Gain a Swiss market presence without full standalone incorporation.
Register a BranchWhy Switzerland
The World's Most Trusted Business Jurisdiction
Switzerland consistently ranks among the top global economies for political stability, economic freedom, and innovation. For entrepreneurs setting up a company in Switzerland, the advantages extend far beyond a prestigious address.
The Swiss legal system, governed by the Swiss Code of Obligations (OR), provides a transparent, predictable framework for business operations. Combined with over 100 double taxation treaties and a federal structure that allows cantons to compete on tax rates, Switzerland offers a uniquely attractive environment for both domestic and international ventures.
Low Corporate Tax
Effective corporate tax rates range from 11.9% to 21.6% depending on the canton. Cantons like Zug, Nidwalden and Lucerne offer some of Europe's lowest rates according to the Federal Tax Administration (ESTV).
EU Market Access
Through bilateral agreements with the EU, Swiss companies enjoy access to the European Single Market while maintaining sovereign regulatory independence.
IP Protection & Innovation
World-class intellectual property protection, the Federal Patent Court, and a patent box regime that reduces taxation on qualifying IP income.
Holding Privileges
The participation exemption allows qualifying holding companies to receive dividends and capital gains from subsidiaries virtually tax-free — a cornerstone of Swiss international tax planning.
Political & Economic Stability
Neutral foreign policy, AAA-rated sovereign credit, low inflation, and one of the world's strongest currencies (CHF). A safe harbor for capital and operations.
Entity Comparison
AG vs. GmbH: Side-by-Side
| Criteria | AG (Stock Corporation) | GmbH (Limited Liability) |
|---|---|---|
| Minimum Capital | CHF 100,000 (min. 50% paid-in) | CHF 20,000 (100% paid-in) |
| Shareholder Anonymity | Bearer or registered shares — shareholders not publicly listed | All shareholders registered in commercial register |
| Minimum Shareholders | 1 (natural person or legal entity) | 1 (natural person or legal entity) |
| Governance | Board of Directors (Verwaltungsrat) + optional management | Managing Directors (Geschaeftsfuehrer) — simpler structure |
| Share Transferability | Freely transferable (registered shares may have restrictions) | Transfer requires shareholder approval + notarial deed |
| Formation Cost | CHF 5,000 – 8,000 (excluding capital) | CHF 3,000 – 5,000 (excluding capital) |
| Audit Requirement | Ordinary audit above thresholds; opt-out possible for small AGs | Opt-out possible if under 10 FTEs |
| Best For | Larger enterprises, investor-backed ventures, IPO track | SMEs, startups, founder-led businesses |
Not sure which structure fits? Book a free consultation and we will recommend the optimal entity for your business goals.
How It Works
The Swiss Company Formation Process
Registering a company in Switzerland follows a structured, legally defined process. Whether you are forming an AG or GmbH, the steps below apply. The entire process typically takes 2 to 4 weeks from initial consultation to commercial register entry, as governed by the Commercial Register Ordinance (HRegV).
Business Plan & Entity Selection
Define your business purpose, choose between AG, GmbH, holding or branch structure, and select the optimal canton for your registered office. Tax rates, industry ecosystem, and talent availability all factor into this decision.
Notarial Incorporation
Draft and execute the articles of incorporation (Statuten) before a Swiss public notary. The founding shareholders sign the deed, appoint the board of directors, and approve the bylaws. Capital is deposited into a blocked escrow account at a Swiss bank before the notarial deed.
Commercial Register Entry
The notary submits the incorporation documents to the cantonal commercial register (Handelsregister). Upon approval, the company is published in the Swiss Official Gazette of Commerce (SOGC/Zefix). This is when the company legally comes into existence.
Bank Account & Capital Release
With the commercial register excerpt in hand, the blocked escrow funds are released into the company's operational bank account. We facilitate corporate bank account openings with leading Swiss institutions.
Operations & Compliance
Register for VAT (if applicable), set up accounting and payroll, and obtain any industry-specific permits. Your company is now fully operational. Ongoing obligations include annual financial statements, tax filings, and the annual general meeting.
International Entrepreneurs
Company Formation for Foreign Nationals
Switzerland welcomes foreign entrepreneurs. There are no restrictions on foreign ownership of AG or GmbH shares — a non-resident individual or foreign legal entity may hold 100% of a Swiss company. The key regulatory framework is the Federal Act on Foreign Nationals and Integration (AIG).
However, Swiss law requires that at least one person entitled to represent the company — a director or managing officer with individual signatory power — must be domiciled in Switzerland. This applies to both AGs (Art. 718 OR) and GmbHs (Art. 814 OR).
If you do not plan to relocate to Switzerland, our nominee director service provides a qualified Swiss-resident professional to fulfill this legal requirement. Combined with a registered office address, you can operate your Swiss company entirely from abroad.
Key Requirements for Foreign Founders
- No restrictions on foreign share ownership (100% foreign-owned is permitted)
- At least one Swiss-resident director with individual signatory power
- Swiss registered office address required (virtual office is sufficient)
- Remote formation possible via power of attorney
- No work permit required to own shares (only for employment in Switzerland)
- 100+ double taxation treaties protect international income flows
Read our full guide: Guide for foreign entrepreneurs starting a business in Switzerland.
Investment
Swiss Company Formation Costs
Notary Fees
CHF 1,500 – 3,000
Covers drafting and execution of the articles of incorporation, notarial deed, and signature certifications. Varies by canton and complexity.
Registration Fees
CHF 600 – 800
Official fees charged by the cantonal commercial register for the entry of your company and publication in the Swiss Official Gazette of Commerce (SOGC).
Legal & Advisory
CHF 1,500 – 4,000
Professional fees for entity structuring, articles drafting, tax optimization, compliance setup, and project management of the formation process.
Share capital (CHF 100,000 for AG or CHF 20,000 for GmbH) is deposited into the company's own bank account — it is not a fee but belongs to your company. Total formation costs typically range from CHF 3,000 to CHF 8,000 excluding capital.
Buy vs. Build
New Formation or Ready-Made Shelf Company?
New Formation
Timeline: 2 – 4 Weeks
- + Custom articles of incorporation tailored to your needs
- + Choose your company name, purpose, and share structure
- + No historical baggage — clean from day one
- - 2-4 week waiting period for commercial register entry
- - Cannot begin business activities until registration is complete
Shelf Company
Timeline: 24 – 48 Hours
- + Operational within 24-48 hours
- + Already registered in the commercial register
- + Established company history for credibility
- + Pre-verified, guaranteed debt-free
- - Pre-defined articles (can be amended after transfer)
Legal Framework
The Swiss Commercial Register (Handelsregister)
The commercial register (Handelsregister) is the backbone of Swiss corporate law. Maintained by each canton and overseen at the federal level, it is the official public record of all registered businesses in Switzerland. Entry in the commercial register is mandatory for all AG and GmbH entities and grants the company its legal personality.
Upon registration, the company is published in the Swiss Official Gazette of Commerce (Schweizerisches Handelsamtsblatt, SHAB). The register records the company name, registered office, purpose, capital, board members, and signatory powers. All entries are publicly searchable through Zefix, the central business name index maintained by the Federal Office of Justice.
The legal basis is the Commercial Register Ordinance (HRegV), which sets out the rules governing registration, publication, and maintenance of company records. Changes to the board, share capital, or articles must be reported to the register within 30 days.
Start Your Company Formation
Book a confidential consultation with Alex Rohrer. We will analyze your business case and recommend the optimal Swiss legal structure.
At a Glance
Swiss Company Formation: Key Metrics
Visual Comparison
AG vs. GmbH at a Glance
AG (Stock Corporation)
- CapitalCHF 100,000
- Paid-InMin. 50%
- AnonymityShareholders private
- GovernanceBoard of Directors
- TransferFreely transferable
- FormationCHF 5K – 8K
- Best ForLarge / investor-backed
GmbH (Limited Liability)
- CapitalCHF 20,000
- Paid-In100%
- AnonymityShareholders public
- GovernanceManaging Directors
- TransferRequires approval
- FormationCHF 3K – 5K
- Best ForSMEs / founder-led
Frequently Asked Questions
What is the difference between an AG and a GmbH?
An AG (Aktiengesellschaft) is a stock corporation with minimum share capital of CHF 100,000, of which at least 50% must be paid in. Shareholders can remain anonymous. A GmbH (Gesellschaft mit beschraenkter Haftung) requires CHF 20,000 in fully paid-up capital, and all shareholders are listed in the commercial register. The AG suits larger enterprises and investor-backed companies; the GmbH is ideal for SMEs and founder-led businesses.
How much does company formation in Switzerland cost?
Total formation costs (excluding share capital) typically range from CHF 3,000 to CHF 8,000. This covers notary fees (CHF 1,500-3,000), commercial register fees (CHF 600-800), and legal/advisory fees. The share capital — CHF 100,000 for an AG or CHF 20,000 for a GmbH — is deposited into the company's bank account and belongs to the company.
How long does it take to register a company?
A standard new formation takes 2 to 4 weeks from notarial incorporation to commercial register entry. If speed is critical, purchasing a shelf company allows you to start operations within 24 to 48 hours.
Can foreigners own a Swiss company?
Yes. There are no restrictions on foreign ownership. Non-residents and foreign entities can hold 100% of shares in both AG and GmbH companies. However, at least one director with individual signatory power must be resident in Switzerland (Art. 718/814 OR).
Do I need to live in Switzerland to form a company?
No personal residency is required to own a Swiss company. The company itself needs at least one Swiss-resident director with individual signatory power. A nominee director can fulfill this requirement if you live abroad.
What is the minimum capital requirement?
AG: CHF 100,000 minimum share capital, with at least CHF 50,000 (50%) paid in at incorporation. GmbH: CHF 20,000, fully paid in (100%) at incorporation. Sole proprietorships and branches have no minimum capital requirement.
What are the annual compliance obligations?
Swiss AG and GmbH companies must hold an annual general meeting, prepare financial statements, file tax returns, and maintain proper accounting records. Companies exceeding certain size thresholds require an ordinary audit. Smaller companies may opt out of auditing if all shareholders agree (Art. 727a OR).
What is the corporate tax rate in Switzerland?
The effective corporate tax rate ranges from 11.9% to 21.6% depending on the canton. The federal tax rate is a flat 8.5% on net profit, with cantonal and communal taxes on top. Low-tax cantons include Zug (~11.9%), Nidwalden, and Appenzell Innerrhoden. Zurich's rate is approximately 19.7%. See the Federal Tax Administration for current rates.
Can I form a Swiss company remotely?
Yes. The entire formation process can be handled remotely through a power of attorney. You appoint a legal representative in Switzerland who attends the notarial incorporation on your behalf. All documents can be prepared, signed, and submitted without visiting Switzerland.
Do I need a nominee director?
Only if no existing director or officer resides in Switzerland. Swiss law requires at least one person with individual signatory authority to be domiciled in Switzerland. Our nominee director service provides a qualified professional to fulfill this requirement.
Is a registered office address required?
Yes. Every Swiss company must have a registered office (Sitz) in Switzerland. This address determines the canton for tax purposes and legal jurisdiction. A virtual office or domiciliation service can fulfill this requirement.
What is the difference between a branch and a subsidiary?
A branch (Zweigniederlassung) is not a separate legal entity — it is an extension of the foreign parent company, which retains full liability. A subsidiary (Tochtergesellschaft) is an independent Swiss legal entity (AG or GmbH) with its own limited liability. Subsidiaries offer greater protection but require higher formation costs and capital. See our branch registration page for details.
Can I set up a crypto or fintech company in Switzerland?
Yes. Switzerland is one of the world's leading jurisdictions for blockchain and fintech, with Crypto Valley in Zug offering a favorable regulatory framework. Standard AG or GmbH formation applies. Depending on your activity, a FINMA license may be required for regulated financial activities.
Does Switzerland have double taxation treaties?
Yes. Switzerland maintains one of the world's most extensive networks of double taxation treaties (DTTs), covering over 100 countries including the US, UK, Germany, France, China, and India. These treaties help eliminate double taxation and reduce withholding tax rates on dividends, interest, and royalties. The full list is maintained by the State Secretariat for Economic Affairs (SECO).
Complementary Services
Bank Account
Expedited corporate account opening with leading Swiss banks. Essential for capital deposit and operations.
Registered Office
Prestigious Zurich business address for your company's legal domicile and commercial register entry.
Nominee Director
Swiss-resident professional director to fulfill the legal residency requirement for foreign founders.
Branch Registration
Extend your existing foreign company into Switzerland without full standalone incorporation.