Switzerland Company Registration | Set Up an AG or GmbH in Switzerland
Planning Switzerland company registration, or want to set up a company in Switzerland? Foreign founders most often set up a stock corporation (AG/SA, minimum share capital CHF 100,000) or a limited liability company (GmbH/Sàrl, minimum capital CHF 20,000). After notarization, the company registers with the commercial register office of its canton, and the fee for a new registration is CHF 420. Foreigners can own 100%, but the company must have a director or manager who lives in Switzerland and can represent it.
Switzerland is known for quality, stability, security and reputation. As one of the world’s most respected financial centers, it attracts companies and investors from around the world with its political neutrality, stable currency (the Swiss franc) and sound legal system. Federal profit tax is 8.5% of net profit, plus cantonal and municipal taxes, and the standard VAT rate is 8.1%. NSS Group (戰國策集團) provides a one-stop service for setting up a Swiss AG or GmbH, from choosing the entity type and canton, arranging a resident representative, the capital account, notarization and commercial registration to tax and VAT registration, to help you enter the European market.
A centuries-old tradition of political neutrality gives businesses a predictable economic environment. The Swiss franc is widely seen as a safe-haven currency, which helps protect the value of assets.
Swiss taxes are levied at three levels: federal, cantonal and municipal. Federal profit tax is 8.5% of net profit, and cantonal and municipal taxes follow each canton’s tax law. Cantons compete on tax, so companies can choose the canton that fits their needs. In recent years Switzerland reformed its tax system, abolishing the old special tax statuses and adopting internationally accepted rules, such as tax relief of up to 90% on patent income (the patent box) and extra deductions for research and development costs. The overall tax burden varies by canton and is competitive in Europe.
Switzerland has committed to international standards for the exchange of tax information. At the commercial register level, however, a stock corporation (AG) keeps its own share register, which is not published in the commercial register, while the members of a limited liability company (GmbH) are entered in the commercial register. An AG therefore offers more business confidentiality.
Switzerland has leading research capabilities and talent in pharmaceuticals, biotechnology, precision instruments, fintech and blockchain, which gives technology companies a strong base to grow.
for succession and global expansion
In Switzerland, the most common company forms are the stock corporation (AG/SA) and the limited liability company (GmbH/Sàrl). Both are separate legal entities. The setup process is formal: it must involve a notary, and the company registers with the commercial register office of the canton where it is based.
Setting up a company in Switzerland is an investment in professionalism and reputation. NSS Group can connect you with Swiss lawyers, notaries and tax advisors, keep the setup process fully compliant, and design a corporate and tax structure that fits your long-term strategy.
Choose an AG or a GmbH based on your business size, financing needs and tax considerations, and decide which canton to register in. At the same time, arrange a director or manager who lives in Switzerland and can represent the company.
You can check free of charge on the Central Business Name Index (Zefix) whether your proposed company name is already in use. The company name must show its legal form, such as AG or GmbH.
Open a blocked account at a Swiss bank to deposit the share capital. A stock corporation (AG) needs minimum share capital of CHF 100,000; at incorporation, at least 20% of the nominal value of each share must be paid in, with a total of at least CHF 50,000. A limited liability company (GmbH) needs minimum capital of CHF 20,000, which must be paid in full.
The articles of association, the deed of incorporation and the director appointments must be drafted and notarized by a notary practicing in Switzerland.
All notarized documents, together with the bank’s confirmation that the capital has been paid in, are filed with the commercial register office of the canton where the company is registered. The fee for a new AG or GmbH registration is CHF 420, and you can also file online through EasyGov.swiss. Once registered, the details are published in the Swiss Official Gazette of Commerce (SOGC), and the company is formally established.
After incorporation, the company must register with the federal and cantonal tax authorities. It registers for VAT with the Federal Tax Administration (ESTV) once worldwide turnover reaches CHF 100,000, and registers employees for social insurance.
service
- Company name search and reservation
- Preparation and filing of registration documents
- Drafting of governing documents
- Collection of the registration certificate
- Swiss bank account options advice
- Account opening document preparation
- Appointment booking and accompaniment
- Post-opening support
- Registered address
- Company secretary appointment
- Annual filing services
- Document custody and management
- Bookkeeping
- Tax filing and planning
- Financial statement preparation
- Audit arrangement
- Trademark search and assessment
- Trademark application filing
- Trademark maintenance and renewal
- Infringement protection advice
- Company change filings
- Share transfer support
- Company deregistration
- Legal advisory support
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- Company name search and registration
- Preparation and filing of registration documents
- Drafting of governing documents
- Registration certificate and company documents
- Registered address service for the first year
The actual cost depends on the entity type, share capital structure and any extra services. We give transparent quotes with no hidden fees.
Official fees and capital are extra: the new commercial registration fee is CHF 420, AG minimum share capital is CHF 100,000 (at least CHF 50,000 paid in), GmbH minimum capital is CHF 20,000, and notary fees vary by canton. See the fee breakdown below.
Switzerland company formation cost: capital and official fee breakdown
Official fees for Swiss company registration are charged by each canton's commercial register office under the federal Ordinance on Fees for the Commercial Register (GebV-HReg). You also need the statutory minimum capital and a notary to notarize the incorporation. Each item is listed below so you can check quotes line by line.
| Item | Rule or fee | Notes |
|---|---|---|
| Stock corporation (AG/SA) minimum share capital | CHF 100,000 | At incorporation, at least 20% of the nominal value of each share must be paid in, with a total of at least CHF 50,000; the capital can also be denominated in a foreign currency needed for the business, as the rules allow. |
| Limited liability company (GmbH/Sàrl) minimum capital | CHF 20,000 | Must be paid in full at incorporation. |
| New commercial register entry (AG, GmbH) | CHF 420 | Under item 1.3 of the GebV-HReg annex; special, complex or urgent cases can be charged up to 50% more, plus actual costs such as postage and translation. |
| Notarization of incorporation (Öffentliche Beurkundung) | Based on cantonal notary fees | The articles of association and incorporation documents must be notarized by a Swiss notary. |
| Capital deposit in a blocked bank account | Based on bank charges | The bank confirms the capital has been paid in, and the account is released after registration. |
| Swiss resident representative, registered address and agent services | Quoted by case; NSS Group gives a written quote after a free assessment | |
Capital rules follow articles 621, 632, 773 and 777c of the Swiss Code of Obligations (OR). Fees follow the GebV-HReg (SR 221.411.1, in force since January 1, 2021), checked in October 2026. The latest official notice prevails.
Switzerland company tax: 8.5% federal tax and 8.1% VAT
Swiss companies are taxed at three levels: federal, cantonal and municipal. Federal tax is administered by the Federal Tax Administration (ESTV), and cantonal and municipal taxes depend on the company's canton.
| Item | Rule | Notes |
|---|---|---|
| Federal profit tax | 8.5% of net profit | Under article 68 of the Federal Act on Direct Federal Tax (DBG); cantonal and municipal taxes follow each canton's tax law, so the overall tax burden varies by canton. |
| Standard VAT rate | 8.1% | There is also a reduced rate of 2.6% (food, medicines, books and newspapers, and more) and a special rate of 3.8% for accommodation. |
| VAT registration threshold | Worldwide turnover of CHF 100,000 | Businesses with less than CHF 100,000 of taxable turnover inside and outside Switzerland in a year are exempt from registration; separate rules apply to foreign businesses providing telecom or electronic services to non-business customers in Switzerland. |
| Dividend withholding tax (Verrechnungssteuer) | 35% | Under article 13 of the Withholding Tax Act; foreign shareholders can apply for a partial refund under a tax treaty. |
| Annual accounts and filings | Based on cantonal tax authority rules | The company prepares financial statements every year and files cantonal and federal tax returns with its canton; its size determines whether an audit is required. |
Tax rates follow fedlex legislation and Federal Tax Administration (ESTV) notices. Ask a Swiss tax advisor to assess your actual structure.
Swiss AG or GmbH? Entity type comparison
When setting up a company in Switzerland, businesses most often compare the stock corporation (AG) and the limited liability company (GmbH). Both are separate legal entities, and both must register with the commercial register office.
| Item | Stock corporation (AG/SA) | Limited liability company (GmbH/Sàrl) |
|---|---|---|
| Minimum capital | CHF 100,000, at least CHF 50,000 paid in at incorporation | CHF 20,000, paid in full at incorporation |
| Management body | Board of directors (Verwaltungsrat) | Managing directors (Geschäftsführer) |
| Swiss residence requirement | Must have a director or manager who lives in Switzerland and can represent the company | Must have a managing director or manager who lives in Switzerland and can represent the company |
| Shareholder information | The share register is kept by the company and not published in the commercial register | Members (Gesellschafter) are entered in the commercial register and can be looked up publicly |
| Commercial register fee | CHF 420 for a new entry | CHF 420 for a new entry |
| Best suited to | Holding, financing, larger companies or those planning to list | Small and medium-sized operating companies, trading and services |
These are general principles. Choose based on your shareholder structure, financing plans and tax needs.
What foreign founders should know about setting up a company in Switzerland
- You must have a Swiss resident representative: Under article 718 (AG) and article 814 (GmbH) of the Swiss Code of Obligations, the company must be able to be represented by a person who lives in Switzerland. This person must be a director, managing director or manager and must have access to the share register or register of members.
- Choose the canton first: Cantonal and municipal taxes vary by canton, and the canton also determines the notary, the commercial register office and the language (German, French or Italian). Assess these together before you set up.
- Capital must first go into a blocked account: Swiss banks review KYC, business activities and source of funds closely. Opening a capital account usually requires identity documents for shareholders and directors, a business plan and proof of funds, so allow time for it.
- VAT is based on worldwide turnover: The CHF 100,000 registration threshold counts turnover inside and outside Switzerland, so pay attention to cross-border sales and electronic services.
- Tax treaties: Dividends paid out are subject to 35% withholding tax, and shareholders in countries with a tax treaty with Switzerland can apply for a partial refund. Transfer pricing must still follow the treaty and home-country rules.
- Home-country investment filings: Some countries require approval or a filing before companies invest abroad. Check your home-country rules and keep contracts and records for funds remitted in and out.
Further reading
Sources: fedlex: Swiss Code of Obligations (OR), articles 621, 632, 718, 773, 777c and 814; fedlex: Ordinance on Fees for the Commercial Register (GebV-HReg); fedlex: Federal Act on Direct Federal Tax (DBG), article 68; fedlex: Withholding Tax Act, article 13; fedlex: VAT Act, articles 10 and 25; ESTV: Swiss VAT rates; EasyGov.swiss: online formation and registration. The latest official notices prevail. This page is general information, not legal or tax advice.
How long does Switzerland company registration take?
What documents do I need to set up a company in Switzerland?
To set up a Swiss company, you usually need to prepare the following:
- 1. Identity documents for shareholders, directors and ultimate beneficial owners
- 2. Proof of address from the last three months and contact details
- 3. The Swiss company name, entity type and registered address arrangement
- 4. A description of the business model, main trading regions and source of funds
- 5. Shareholding percentages, director appointments, KYC and required authorization documents
Do I need to be in Switzerland in person to set up an AG or GmbH?
Most of the Swiss company setup process can be completed remotely through document preparation, signing under a power of attorney and help from a local agent, so you do not always need to be there in person. However, bank account opening, identity verification, special licenses or certain government procedures may require directors, shareholders or authorized persons to attend in person, join a video call or provide extra documents. We confirm the requirements in advance and help arrange them.
What tax and filing obligations does a Swiss company have?
- 1. Profit tax (federal 8.5% plus cantonal and municipal taxes) and VAT (standard rate 8.1%)
- 2. Annual filings, company registration upkeep, registered agent or secretarial services
- 3. Accounting records, annual financial statements, audit and share register maintenance
What businesses or structures suit a Swiss company?
Who can help me register a company in Switzerland?
NSS Group (go.ai.com.tw) can help. NSS Group provides one-stop support for Swiss companies, from pre-incorporation assessment to post-incorporation maintenance, reducing the uncertainty of cross-border setup and compliance.
Our main services include:
- 1. Swiss entity type and structure assessment
- 2. Company name search, document preparation and registration filing
- 3. Bank account opening, KYC and cross-border payment documents
- 4. Bookkeeping, tax filing and annual compliance
- 5. Changes to shareholders, directors, address, shares and company details
- 6. Trademark registration, contract review and intellectual property planning
- 7. Website build, digital marketing and AI customer service setup
- 8. Ongoing business advisory and cross-border business support
We arrange your Swiss company setup, maintenance and ongoing support around your industry, customer locations, banking needs and tax planning, so you can focus on growing your market.