Swiss Company Formation

Form a Swiss Company from
Anywhere in the World

The process is simpler than most entrepreneurs assume — and the advantages are substantial. Here is everything you need to know, transparently explained.

Start Your Swiss GmbH See Full Costs
Legal Structures

Types of Swiss Companies

Switzerland offers several legal structures. Understanding the differences is the first step to choosing the right vehicle for your business.

Structure Swiss Name Min. Capital Liability Swiss Resident Required Recommended For
Limited Liability Co. GmbH (Gesellschaft mit beschränkter Haftung) CHF 20,000 (paid in full) Limited to company assets Yes — 1 manager Most international entrepreneurs. Flexible, lower cost, private.
Corporation AG (Aktiengesellschaft) CHF 100,000 (min. 50k paid) Limited to share capital Yes — majority of board Larger businesses, future fundraising, IPO ambitions, prestige.
Sole Proprietorship Einzelunternehmen None Unlimited (personal) Yes — owner must reside in CH Swiss residents operating independently. Not suitable for non-residents.
Branch Office Zweigniederlassung None Parent company liable Yes — branch manager Foreign companies wanting a Swiss presence without full incorporation.
Our Recommendation for International Entrepreneurs

For the vast majority of non-resident founders, the GmbH is the optimal structure. It combines limited liability protection, a lower capital requirement than an AG, a less public ownership structure (shareholders are registered but not always publicly visible), and full legal standing for tax residency in Zug. All our formation services are built around the GmbH.

Requirements

What You Need to Form a Swiss GmbH

The requirements are straightforward. Two of the five can be satisfied by us on your behalf, meaning you can complete the entire formation remotely.

CHF 20,000 Share Capital

Must be fully paid in cash before or at the notary signing. Deposited into a blocked bank account, released once the commercial register confirms registration. This money is yours — it becomes the company's working capital.

At Least 1 Swiss-Resident Manager

The GmbH must have at least one manager (Geschäftsführer) who is a Swiss resident. This person is authorised to sign on behalf of the company.

VOZ: We provide a Swiss-resident director — satisfying this requirement completely.
Registered Address in Switzerland

A physical commercial address — not a P.O. box — entered in the articles of association and commercial register.

VOZ: Our Zug address satisfies this requirement and is accepted by the commercial register.
Articles of Association

The Gesellschaftsvertrag defines the company name, purpose, share capital, and governance. Must be in German, French, or Italian. We draft this for you.

Notarial Deed

The founding deed must be authenticated by a Swiss notary. This can be done in person or, in some cantons, via video conferencing with remote notarisation. We coordinate the notary appointment.

Swiss company formation
Complete Process

Step-by-Step: Forming a Swiss GmbH

From first decision to CHE number — here is the complete sequence, including typical timelines at each stage.

01

Choose and Reserve Your Company Name

Search the Swiss commercial register (zefix.ch) to confirm name availability. Your name must be distinctive, not misleading, and must include the legal suffix "GmbH". Submit a name reservation if desired.

  • Name must be in German, French, Italian, or Romansh
  • Cannot conflict with existing registered names
  • Cannot imply government affiliation
  • Reservation optional but recommended (valid 10 days)
1-3 days
02

Draft Articles of Association

The Gesellschaftsvertrag defines company purpose, share capital, shareholder rights, and management structure. Must comply with Art. 776 OR.

  • Must be in an official Swiss national language
  • Define business purpose (specific or general)
  • Specify share capital allocation
  • Appoint initial managers
3-7 days
03

Open a Blocked Bank Account (Kapitaleinlagekonto)

Deposit the CHF 20,000 share capital into a blocked account at a Swiss bank. The bank issues a certificate confirming deposit — required for the notary.

  • Major Swiss banks: Postfinance, Raiffeisen, Cantonal banks
  • Challenger banks: Neon, Wise (check current policies)
  • Account blocked until commercial register confirmation
  • We can facilitate introductions to bank-ready institutions
5-15 days (most time-consuming step)
04

Sign the Founding Deed Before a Notary

A Swiss notary authenticates the founding deed. All shareholders (or their authorised representatives via power of attorney) must appear.

  • Notary must be Swiss-licensed
  • Power of attorney allows remote founders to be represented
  • Video notarisation available in some cantons
  • Notary prepares final deed and invoices
1 day appointment + preparation
05

Submit Commercial Register Application

The notary typically submits the application to the cantonal commercial register (Handelsregister Zug). Alternatively, you can submit directly with the authenticated deed.

  • Submit: founding deed, articles, bank certificate, manager ID copies
  • Registry reviews for completeness and legal compliance
  • Queries rare but possible — allow time for response
  • Zug registry is efficient — typically 5-10 business days
5-10 business days
06

Receive Your CHE Number

Once registered, the Swiss Federal Tax Administration issues a CHE (enterprise identification) number — the Swiss equivalent of a company registration number. The blocking on your bank account is released.

  • CHE number format: CHE-123.456.789
  • Visible in the public commercial register (zefix.ch)
  • Company now legally exists and can contract
  • Share capital released to operating account
Same day as registration
07

VAT Registration (If Applicable)

VAT registration is mandatory if annual revenue exceeds CHF 100,000. Voluntary registration possible below the threshold. Swiss VAT rate: 7.7% (standard).

  • Apply via MWST online portal
  • Effective date can be backdated to incorporation
  • Foreign companies may register for Swiss VAT without a CH establishment
  • Quarterly or annual filing depending on turnover
2-4 weeks after application
Transparent Pricing

Complete Cost Breakdown

No hidden fees. Here is exactly what you will spend to form a Swiss GmbH through Virtual Office Zug.

Notary fees (authenticated deed) CHF 300 – 800
Commercial register fee CHF 200
Articles of association drafting (included in our fee) CHF 0
Share capital deposit CHF 20,000
VOZ formation service fee CHF 990
Bank account opening (varies by institution) CHF 0 – 300
Total cash needed at signing CHF 21,490 – 22,290
The CHF 20,000 share capital is not a cost — it is released back to the company after registration and becomes working capital. Your actual out-of-pocket formation cost is CHF 1,490 – 2,290.
Annual ongoing costs: Registered address (CHF 348/year with VOZ), Swiss director (CHF 1,200/year), accounting/audit (CHF 1,500+ depending on complexity), cantonal commercial register renewal (CHF 50-100). Total ongoing from approximately CHF 3,100/year.
Banking Access

Swiss Banks for Foreign-Owned Companies

Opening a Swiss bank account for a foreign-owned company is one of the most frequently underestimated challenges. Swiss banks have strict KYC and AML requirements — and many are cautious about new foreign-owned GmbHs.

The reality: most major Swiss banks (UBS, Credit Suisse successor entities, cantonal banks) are selective and slow. However, several options work reliably for international clients:

Postfinance State-owned postal bank. Most accessible for newly-formed GmbHs. Online application. Moderate KYC.
Raiffeisen Cooperative bank. Regional branches with different policies. Worth trying in Zug directly.
Neon Business Swiss challenger bank. Streamlined onboarding. Good for CHF operations and cards.
Wise Business (CH) Not a Swiss bank but CHF IBAN. Excellent for multi-currency. Does not satisfy all cantonal banks' requirements for blocked account.
ZKB (Zürcher Kantonalbank) Premium option. More selective, but strong relationship with Zug-based businesses.
Our Bank Intro Service

We provide a formal introduction letter to our banking contacts in Zug, increasing your account approval rate significantly. Included in our company formation package.

Tax Implications

Tax as a Foreign Owner of a Swiss Company

Owning a Swiss company does not automatically make you a Swiss tax resident. The tax treatment depends on your personal residency, the company's substance, and applicable treaty provisions.

Corporate Tax in Switzerland

The GmbH pays Swiss corporate tax at the Zug rate (~11.9% effective). This applies regardless of where the shareholders live.

Dividend Withholding Tax

Switzerland levies 35% withholding tax on dividends paid to shareholders. This can be reduced — often to 0-15% — under double tax treaties (Switzerland has 100+).

Your Personal Tax Position

Dividends received from your Swiss company are taxed in your country of personal residence. You do not automatically owe Swiss income tax on these.

Controlled Foreign Corporation (CFC) Rules

Your home country may have CFC rules that tax undistributed profits of your Swiss company. This depends on your personal tax residence — consult a tax advisor in your home country.

Substance Requirements

To legitimately benefit from Zug's tax rates, your company should have economic substance — real management decisions, genuine services/products, and proper accounting. Our Swiss director service helps establish this.

FAQ

Common Questions About Swiss Company Formation

End-to-end, expect 4-8 weeks from decision to having a registered CHE number. The most variable factor is opening the blocked bank account — some banks take 2 weeks, others 6 weeks. Once the bank certificate is in hand, notary signing and commercial register registration typically complete within 10 business days.
In most cases, yes. The key challenge is the notary signature, which traditionally requires physical presence. However, most cantons now accept power of attorney allowing a local representative (such as a Swiss lawyer or our service) to sign on your behalf. Video notarisation is also available in some cantons. Contact us to confirm the current best approach for your specific situation.
If you are not a Swiss resident, a salary paid by your Swiss GmbH to you is subject to Swiss withholding tax on employment income at source (Quellensteuer). The rate varies and may be reduced under a tax treaty between Switzerland and your country of residence. Many non-resident owners prefer to take dividends rather than salary for this reason — though the 35% dividend withholding tax applies to dividends (reducible via treaty). This is an area where professional tax advice is essential.
Upon dissolution of a Swiss GmbH, the company undergoes a liquidation process overseen by a licensed liquidator. After all liabilities are settled, the remaining net assets — including any residual share capital — are distributed to shareholders. The entire liquidation process takes a minimum of 3 months (statutory waiting period for creditor claims) and typically 6-12 months in practice.
Yes. There is no restriction on foreign ownership of a Swiss GmbH. You can own 100% of the shares. The only requirement is that at least one manager has Swiss residency — which our Swiss director service satisfies. Switzerland does not impose foreign ownership limits in most sectors (with exceptions for certain regulated industries such as real estate and banking).
Ready to Begin?

Start Your Swiss GmbH Today

Our formation team handles the articles, notary coordination, commercial register submission, and bank introductions. You focus on building your business.

Includes: articles drafting, notary coordination, commercial register submission, bank introduction letter, registered Zug address (first 3 months).