2025-08-19 • 12 min
Registering a Company in Bern (Switzerland)
Bern is Switzerland's federal capital and political centre. Companies operating in government services, defence, and diplomacy benefit from direct access to federal institutions. Corporate tax is 21.04%.
Bern is Switzerland's federal capital and political centre. Companies operating in government services, defence, and diplomacy benefit from direct access to federal institutions. Corporate tax is 21.04%. This guide covers everything you need to know about establishing a legal entity in Bern (BE) — from choosing the right company type to post-registration compliance requirements.
"Bern's higher tax rate deters pure tax-optimisation exercises, but for companies whose business model requires proximity to the federal government — defence contractors, consultancies, lobbying firms, or public health organisations — Bern is the only sensible choice. Proximity to the federal parliament, the Federal Chancellery, and 200 embassies is a competitive advantage that no tax savings elsewhere can replicate. Markus Pritzker, SwissFirma"
Why companies register in Bern despite higher taxes
Bern's corporate tax rate of 21.04% is among the higher rates in Switzerland. Yet companies continue to register here in significant numbers — and for good reason. Bern is the seat of the Swiss federal government, the Swiss National Bank (SNB), and over 200 foreign embassies and diplomatic missions. For companies whose work involves government relations, international diplomacy, or federal procurement, no other Swiss city offers comparable access.
Federal Capital
Swiss government HQ
Diplomatic Hub
200+ embassies and missions
Public Procurement
CHF 50B+ federal spending/year
Stability
AAA-rated, low business risk
University Research
University of Bern + Bern University of Applied Sciences
Corporate tax rates in Bern (BE)
Effective combined corporate tax rate: 21.04%
Breakdown: 7.83% federal + 8.50% cantonal + 4.71% municipal (Bern city)
Bern's corporate tax rate of 21.04% (Bern city) is notably higher than other Swiss cantons. The breakdown: 7.83% federal, 8.50% cantonal, and 4.71% municipal. Bern is in the process of reducing its cantonal tax burden following TRAF 2020 reforms. The canton introduced an IP Box (effective rate ~14.5% on qualifying IP income) and an R&D super-deduction of 50%. For companies not requiring a Bern address for strategic reasons, Bern cantonal authorities do not object to registrations in lower-tax cantons — they recognise the competitive landscape. However, public sector clients and some government contract requirements specify a Bern registered address.
Minimum share capital requirements
- GmbH (Société à responsabilité limitée / SàGL): CHF 20,000 — fully paid up at registration
- AG (Société anonyme / SA): CHF 100,000 — at least 50% paid up at registration
Key industries and sectors in Bern
Understanding the dominant industries in Bern helps you assess the local business ecosystem, available talent, and supplier networks.
Government & Public Administration
The Swiss federal government and its agencies are the canton's largest employers. IT services, consulting, translation, legal services, and facility management companies targeting federal contracts maintain Bern addresses for procurement eligibility.
Diplomacy & International Relations
Over 200 embassies, consulates, and permanent missions are accredited to Switzerland and located primarily in Bern. Legal services, security firms, event management companies, and diplomatic supply chains cluster here.
Healthcare & Biotechnology
The University Hospital of Bern (Inselspital) and the University of Bern medical faculty generate strong demand for medtech and pharmaceutical companies. The Bern biotech cluster includes companies in diagnostics and clinical research.
Precision Engineering & Defence
Ruag (Switzerland's defence technology group) is headquartered in Bern. The precision engineering tradition of the region supports contract manufacturers serving aerospace, defence, and industrial automation sectors.
Company formation in Bern: step-by-step process
The registration process follows standard Swiss federal law with canton-specific document requirements.
Determine if Bern is the right canton
Given higher taxes, confirm whether your business genuinely requires a Bern address (government contracts, embassy proximity, federal procurement). If not, Zug, Schwyz, Schaffhausen, or Lucerne offer significantly lower rates.
Choose legal structure (GmbH or AG)
The standard Swiss minimum capital requirements apply: CHF 20,000 for GmbH, CHF 100,000 for AG. Both structures function identically to other cantons.
Prepare German-language documents
Bern's official language is German (with French in some bilingual municipalities). Articles of Association and notarial declarations must be in German.
Deposit capital at a Bern bank
Bern Kantonalbank (BEKB/BCBE), PostFinance (headquartered in Bern), and all major Swiss banks operate in Bern and handle blocked capital accounts.
File with Handelsregisteramt Kanton Bern
The Bern Commercial Register processes registrations within 5 to 10 working days. The register is published in the Swiss Official Gazette of Commerce (SOGC).
Ready to register your company in Bern?
Our lawyers handle everything from articles of association to commercial register filing. Most registrations complete in 2–4 weeks.
No commitment required. We respond within 24 hours.
Legal requirements and compliance in Bern (BE)
All Swiss companies — regardless of canton — must comply with the Swiss Code of Obligations (CO) and the relevant federal and cantonal tax laws. The following requirements apply in Bern (BE):
Key compliance checklist
- Registered address: A physical or virtual address in Bern (BE) is required
- Swiss-domiciled director: At least one director or authorised signatory must be domiciled in Switzerland
- Annual financial statements: Prepared under Swiss GAAP (OR accounting) or IFRS for listed companies
- Statutory audit: Required for large companies (revenue > CHF 40M, total assets > CHF 20M, or > 250 employees); optional audit available for smaller entities
- Commercial Register: Maintain current director and shareholder records; report changes within 30 days
- Tax returns: Annual cantonal and federal tax returns due within statutory deadlines
- VAT registration: Mandatory if annual turnover exceeds CHF 100,000; voluntary registration possible below this threshold
- AHV/social insurance: All employed directors and staff must be registered with the relevant AHV compensation office
Commercial Register address in Bern (BE)
All company registration documents and annual updates are filed with:
Handelsregisteramt Kanton Bern, Kramgasse 20, 3011 Bern
Online search and filing: https://www.commerce.be.ch/
Notable companies registered in Bern
Ruag, Swiss Post (Schweizerische Post), Mobiliar Insurance, BKW Energy, Bernmobil
See also: Swiss company formation overview comparison of Swiss cantonal tax rates company management services for related Swiss business guides.
Frequently asked questions about company registration in Bern
Is Bern's high tax rate a deal-breaker for foreign investors?
For purely tax-motivated registrations, yes — other Swiss cantons offer significantly lower rates. However, for companies that need to work with Swiss federal authorities, participate in federal procurement tenders, or maintain credibility with diplomatic clients, a Bern registration is often strategically superior despite the higher tax burden.
Can I reduce my Bern tax burden through holding structures?
Yes. A holding company structure can reduce the effective tax rate significantly. If a Bern AG holds shares in operating subsidiaries in lower-tax cantons or abroad, dividends received from subsidiaries benefit from a participation exemption. The combined group tax rate can be considerably lower than the 21.04% headline rate.
What languages are required for Bern company registration?
German is the primary official language of Canton Bern. In bilingual municipalities, French is also official. All Commercial Register submissions must be in German. SwissFirma prepares all documents with English translations for non-German-speaking clients.
How does Bern's proximity to the federal government benefit my company?
Federal procurement contracts frequently require or strongly prefer Swiss-registered suppliers with a presence in or near Bern. Federal IT contracts, consulting mandates, and translation services are regularly awarded to Bern-based firms. Additionally, direct access to parliamentary committees, federal offices, and regulatory bodies provides strategic intelligence value for regulated industries.
What is the registration timeline for a company in Bern?
The Handelsregisteramt Kanton Bern typically processes complete applications within 5 to 10 working days. Total project time from first consultation to registration is 2 to 4 weeks, depending on document preparation and bank account speed.
Ready to register your company in Bern?
Our lawyers handle everything from articles of association to commercial register filing. Most registrations complete in 2–4 weeks.
No commitment required. We respond within 24 hours.
About the author
Markus Pritzker
Corporate Lawyer & Off-Counsel at SwissFirma
Markus has guided over 300 companies through Swiss incorporation across all cantons. He specialises in cross-border structures, Swiss holding companies, and canton-specific tax optimisation. Learn more about SwissFirma.