How long does the Swiss company formation process take?

7–15 working days after filing; preparation and bank account opening extend total to 2–3 weeks. With professional support, completion within about 3 weeks is typical.

Can a foreigner open a company in Switzerland?

Yes. No nationality restrictions. However, at least one director (AG) or managing director (GmbH) with signing authority must be a Swiss resident. Nominee director services are available.

What is the minimum share capital for an AG and GmbH?

AG: CHF 100,000 (at least CHF 50,000 paid at registration). GmbH: CHF 20,000, fully paid at registration.

Do I need to travel to Switzerland to register a company?

Not necessarily. Incorporation can be done via a local representative with a notarized power of attorney. Some banks may require an in-person meeting for account opening.

What are the tax rates for Swiss companies?

Federal CIT is 8.5% (~7.83% effective on pre-tax profit). Total effective rates vary by canton—about 11.85% in Zug to over 20% elsewhere. Dividend withholding is 35%, with treaty reductions possible.

Is a physical office required?

A Swiss registered address is mandatory. Domiciliation (c/o) with a licensed provider is allowed; purely virtual offices without physical presence are generally not accepted.

What is the difference between a branch and a subsidiary?

A branch is an extension of a foreign company with no separate legal personality. A subsidiary is a separate Swiss entity (AG or GmbH) owned by the parent, offering more liability and tax flexibility.

Can I convert a GmbH to an AG?

Yes. Increase capital to CHF 100,000, amend articles, and re-register with the Commercial Register. Conversion requires notarization and approval by all members.

What are the audit requirements?

Full audit if 2 of 3: revenue > CHF 20m, balance sheet > CHF 10m, >50 employees. Smaller firms may have limited review. Micro-companies (<10 FTE) can opt out with unanimous consent.

What are common mistakes to avoid?

Wrong legal form or canton, incomplete bank KYC, errors in articles, failing to appoint a Swiss-resident director, and missing VAT or AHV/AVS registrations and deadlines.

How much does it cost to maintain a Swiss company annually?

Registered address CHF 1,000–1,500; accounting CHF 1,500–3,000; Swiss-resident director CHF 4,500–9,000; audit (if required) CHF 3,000–8,000; company secretary CHF 1,200–2,400. Total CHF 8,200–24,900.

What is the role of a Swiss-resident director?

A Swiss-resident director with signing authority is legally required. They ensure compliance, represent the company to authorities, and can be provided via nominee director services.

26.11.2025

Swiss company formation: a complete guide to starting your business

Switzerland remains one of the world's most attractive jurisdictions for business registration in 2025. Political stability, a transparent legal framework, access to European markets without EU membership, and competitive tax rates make the country a strategic choice for international entrepreneurs, fintech startups, and established corporations alike.

Business in Switzerland

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