Switzerland Company Registration

Switzerland consistently ranks among the world’s top business-friendly nations, renowned for its political stability, advanced infrastructure, and a highly skilled workforce. With a diverse economy spanning finance, technology, manufacturing, and pharmaceuticals, Switzerland offers an attractive environment for both startups and established multinational corporations. Businesses typically choose between two primary legal forms—a Gesellschaft mit beschränkter Haftung (GmbH) or an Aktiengesellschaft (AG)—each offering distinct advantages in terms of capital requirements, liability protection, and governance.

Types of Companies

1. Gesellschaft mit beschränkter Haftung (GmbH)
   
   • A limited liability company popular among small to medium enterprises
   • Requires a minimum share capital of CHF 20,000
   • Often easier to establish and administer than an AG
2. Aktiengesellschaft (AG)
   
   • A joint-stock company aimed at larger ventures, or those planning to list shares
   • Minimum share capital of CHF 100,000, with at least 50,000 paid up in cash or kind
   • Provides additional prestige and flexibility for attracting investors and expanding internationally
3. Branch Office
   
   • Operates under the umbrella of a foreign parent company
   • Must comply with Swiss registration and local tax requirements
     
     

Key Tax and Regulatory Considerations

• Corporate Tax Rates: Vary by canton, generally ranging from around 11% to 21% (federal plus cantonal/communal taxes combined)
• Value Added Tax (VAT): Standard rate of 7.7% on most goods and services, with reduced rates for certain categories
• Withholding Tax: 35% on dividends and certain interest payments (potentially reduced by double-tax treaties)
• Resident Director Requirement: Often at least one director must be Swiss-resident or have the right to reside in Switzerland for a GmbH or AG
• Banking and Capital: Switzerland’s robust financial sector provides diverse banking options, ensuring secure capital deposits and transactions
  
  

Registration Process and Requirements

1. Company Name Clearance: Check and reserve the unique business name through the Swiss Commercial Registry
2. Draft Incorporation Documents: Prepare the Articles of Association and any necessary formation deeds
3. Open a Capital Deposit Account: Deposit the required share capital (CHF 20,000 for GmbH; at least CHF 50,000 for AG) into a Swiss bank account
4. Notarization and Commercial Register Filing: Authenticate the founding documents before a Swiss notary, then submit them to the cantonal Commercial Registry
5. Obtain UID (Unique Enterprise Identification): Similar to a tax ID, assigned upon successful registration
6. VAT Registration: Mandatory if annual turnover in Switzerland exceeds CHF 100,000; optional for smaller companies seeking input VAT benefits
7. Municipal and Cantonal Obligations: Depending on the location, fulfill any additional local licensing or permit requirements
   
   

Why Switzerland?

• Economic & Political Stability: Consistently high global rankings for governance, quality of life, and business confidence
• Attractive Tax Framework: Competitive tax rates and potential incentives for research, innovation, or holding companies
• Skilled Workforce: Highly educated talent pool fluent in multiple languages (German, French, Italian, English)
• Robust Financial Sector: A strong tradition of banking privacy and secure fund management
• Strategic Location: In the heart of Europe, enabling easy access to key European markets
  
  

Ongoing Compliance

• Annual Financial Statements: Prepare and file audited or reviewed statements, depending on company size thresholds
• Corporate Tax Returns: File yearly with the federal and cantonal tax authorities
• Shareholder & Board Meetings: Hold annual general meetings, maintain accurate registries, and update any changes in the Commercial Registry
• VAT Filings: Submit quarterly or annual returns, depending on turnover and accounting methods
• Work Permits & Labor Regulations: Comply with Swiss employment laws, social insurance contributions, and any relevant collective agreements
  
  

Why Work With Us?
Our experienced professionals offer a one-stop solution for establishing and running a Swiss company—helping you navigate cantonal tax frameworks, meet director residency requirements, and secure capital deposit accounts. We also provide ongoing accounting, payroll, and compliance services so you can confidently focus on business growth in one of the world’s most prestigious corporate environments.