Zurich hosts 80 of Switzerland's 100 largest corporations and offers international entrepreneurs political stability, European market access, and a jurisdiction recognized globally for financial integrity. Registration typically completes within 1–2 weeks. This guide covers the legal requirements, costs, and procedures for establishing your company in 2025. > "After two decades guiding international clients through Swiss corporate law, I've observed that successful company formation in Zurich depends on three factors: choosing the correct legal structure from the outset, ensuring full compliance with residency requirements for directors, and understanding that the CHF 20,000 or CHF 100,000 capital requirement is not a cost but a working asset. The process is efficient when properly prepared — most delays stem from incomplete documentation or misunderstanding the mandatory Swiss-resident director rule." — Markus Pritzker, SwissFirma ## Company registration in Zurich: key steps and timeline The registration process for a GmbH (limited liability company) or AG (public limited company) in Zurich follows a standardized six-step procedure governed by the Swiss Code of Obligations. Company registration can be finalized within 1–2 weeks if documents are complete; remote incorporation is possible (Goldblum, 2025).

GmbH Registration in Zurich: The 6 Key Steps

Name Verification

Document Preparation

Capital Deposit

Notarial Certification

Commercial Register Submission

Tax & Social Security Registration

Timeline details (from the text):

Document preparation: 1–3 days
Notarization appointment: 1–2 days
Commercial Register processing: 5–10 business days
Publication in SHAB: 2 business days

Average total: 1–2 weeks

The Commercial Register of Zurich (Handelsregisteramt des Kantons Zürich) maintains full transparency through the federal [Zefix database](https://www.zefix.ch), where all company data becomes publicly searchable upon registration. Entry in the Commercial Register confers legal personality and a unique UID; entries are published in the Swiss Official Gazette (KMU.admin.ch, 2025). Processing time at the register itself is 5–10 business days after submission, provided all notarized documents and capital deposit confirmations are complete. {{cta:cta-1}} ## How to form a GmbH in Zurich: a step-by-step guide (GmbH gründen) GmbH remains the preferred legal form for small and medium-sized enterprises in Switzerland due to its CHF 20,000 minimum capital requirement (versus CHF 100,000 for AG) and simpler management structure requiring only one director. Minimum capital: CHF 20,000 for GmbH (fully paid); CHF 100,000 for AG, of which at least CHF 50,000 must be paid (Goldblum, 2025). ### Step 1: company name verification and reservation Before [drafting and vetting documents](https://swissfirma.com/drafting-vetting-documents-switzerland/), verify your proposed company name through two official channels: the federal Zefix register and the cantonal Commercial Register of Zurich. The name must be unique across Switzerland, clearly indicate your legal form (e.g., "Example GmbH" or "Example AG"), and comply with Swiss naming regulations prohibiting misleading or protected terms. Check availability online at [zefix.ch](https://www.zefix.ch), the Central Business Names Index maintained by the Federal Office of the Commercial Register. The search is free and provides instant results showing whether your desired name conflicts with existing registrations. Sole proprietorships must include the owner's surname; business names must be clearly distinguishable nationwide (KMU.admin.ch, 2025). ### Step 2: preparation of incorporation documents The Articles of Association (Statuten) form the constitutional document of your company, defining its purpose, share capital structure, management organization, and shareholder rights. This document must be drafted in one of Switzerland's national languages (German, French, or Italian) and include: - Company name and registered office location in Zurich - Business purpose (Zweck) describing permitted activities - Share capital amount and division into shares or quotas - Organizational structure and management rules - Provisions for general meetings and voting rights Additionally, prepare the deed of incorporation (Gründungsurkunde) and declarations of acceptance from all directors. ### Step 3: opening blocked capital account and depositing share capital Swiss law requires depositing the minimum share capital into a special blocked account (Kapitaleinzahlungskonto) before registration. For GmbH, the full CHF 20,000 must be paid; for AG, at least CHF 50,000 of the CHF 100,000 minimum must be deposited initially. Contact a Swiss bank to [open a Swiss bank account](https://swissfirma.com/open-bank-account-switzerland/) for this temporary account. The bank issues a capital deposit confirmation. Founders must complete and sign the Stampa Declaration and, where applicable, the Lex Friedrich Declaration, typically at the notary. After your company receives its official registration and UID number, the bank transfers these funds to your operational business account, making the capital available for company expenses, salaries, and investments. ### Step 4: notarial certification All founding documents require notarization by a Swiss notary public or authorized municipal administration. The incorporation deed and signatures must be notarized before filing with the Commercial Register (newco.ch, 2025). Schedule an appointment where all founders must appear in person (or via power of attorney if residing abroad) to sign the Articles of Association and deed of incorporation in the notary's presence. The notary verifies the identity of all signatories, confirms the accuracy of the documents, and certifies the signatures. Notary fees in Zurich typically range from CHF 700 to CHF 2,000 depending on the complexity of your corporate structure and the number of shareholders. ### Step 5: submission to the Commercial Register of Zurich After notarization, submit the complete documentation package to the Handelsregisteramt des Kantons Zürich at Bändliweg 21, 8048 Zürich. You may file in person, by mail, or electronically through the ZHservices platform using qualified electronic signatures. Required documents include: - Notarized Articles of Association and deed of incorporation - Capital deposit certificate from the bank - Declarations of acceptance from all directors - Proof of registered office address in Zurich The Commercial Register reviews submissions for legal compliance and completeness. Entry in the Commercial Register confers legal personality and a unique UID; entries are published in the Swiss Official Gazette (KMU.admin.ch, 2025). If all documents are in order, the register enters your company within 5–10 business days, assigns a unique UID number, and forwards the entry to the Federal Commercial Register for approval (typically 1 business day). Your company is then published in the Swiss Official Gazette of Commerce (SHAB) within 2 additional business days, completing the legal formation process. ### Step 6: tax and social security registration Upon receiving your UID and Commercial Register confirmation, register your company with: - Federal Tax Administration (ESTV) for VAT if your annual turnover will exceed CHF 100,000. VAT registration is required once annual turnover exceeds CHF 100,000 (YKG Global, 2025). - Cantonal tax authorities for corporate income tax - Social insurance office (SVA Zurich) for AHV/IV/EO contributions if you employ staff The ESTV registration portal requires your UID number, Commercial Register extract, and projected first-year turnover. For foreign-owned companies, you must appoint a Swiss tax representative who signs a Statement of Tax Representation. ## The role of the Commercial Register in Zurich The Handelsregister (Commercial Register) serves as Switzerland's official public registry of all legal entities conducting commercial activities. Registration in the Commercial Register is mandatory for companies and grants them legal personality under Swiss law (KMU.admin.ch, 2025). Registration is mandatory for all corporations (AG, GmbH), cooperatives, associations, foundations, foreign companies with Swiss branches, and sole proprietorships exceeding CHF 100,000 annual revenue. Registration creates binding legal effects: your company acquires legal personality, gains the capacity to own property and enter contracts, and becomes subject to [Swiss company laws](https://swissfirma.com/swiss-company-laws/) obligations including accounting, publication requirements, and potential bankruptcy proceedings under Article 39 paragraph 1 of the Swiss Debt Enforcement and Bankruptcy Act. Without Commercial Register entry, a company does not legally exist under Swiss law and cannot operate commercially, open bank accounts, or enforce contracts in Swiss courts. ### What information about your company appears in the register? The Commercial Register maintains comprehensive public records accessible through the federal Zefix portal, including: - Company name and legal form (e.g., "SwissTech Solutions GmbH") - UID (unique identification number) assigned at registration - Registered office (legal domicile) with full address - Business purpose describing permitted activities - Share capital amount and currency - Directors and authorized signatories with names, addresses, and signing authority type (individual or collective) - Registration date and all subsequent amendments - Current status (active, in liquidation, dissolved) Company data is publicly accessible via the federal Zefix portal at no cost (KMU.admin.ch, 2025).

SwissTech Solutions GmbH

UID: assigned upon registration

Registered Office

Zurich, Switzerland

Legal Form

Limited Liability Company (GmbH)

Share Capital

CHF 20,000

Business Purpose (Zweck)

Software development and consulting services.

Authorized Signatories

Director (Swiss resident; individual or collective signing)

Status: Active

Publication: Entry published in SHAB

All entries are publicly searchable at no cost, allowing customers, partners, and authorities to verify your company's legal status, management structure, and registered capital. This transparency requirement ensures legal certainty for all parties conducting business with Swiss companies. {{cta:cta-1}} ## Choosing your legal structure: GmbH vs. AG in Zurich Selecting between GmbH (Gesellschaft mit beschränkter Haftung) and AG (Aktiengesellschaft) represents one of the most consequential decisions in Swiss company formation, affecting your capital requirements, management flexibility, and ability to raise future investment. GmbH requires CHF 20,000 share capital; AG requires CHF 100,000, with at least CHF 50,000 paid in (Goldblum, 2025).

Parameter	GmbH (Limited Liability Company)	AG (Public Limited Company)
Minimum share capital	CHF 20,000 (fully paid at registration)	CHF 100,000 (minimum CHF 50,000 paid at registration)
Shareholder liability	Limited to contributed capital	Limited to contributed capital
Share transfer	Requires notarized agreement; shareholders publicly registered	Shares freely transferable; shareholder disclosure depends on current law and company structure
Management requirements	Minimum one director (must be Swiss resident)	Board of directors required (minimum one member must be Swiss resident)
Audit requirements	Exempt if <10 employees, <CHF 20M revenue, <CHF 10M assets	Audit regimes differ. Ordinary vs Limited audit have different thresholds
Suitable for	Small to medium businesses, family companies, professional practices	Large corporations, companies seeking stock exchange listing, businesses requiring significant capital raising

Choosing Your Legal Structure: GmbH vs. AG

GmbH (Limited Liability Company)

Minimum Capital

CHF 20,000 (fully paid)

Share Transfer

Notarized agreement required; shareholders publicly registered.

Management

Minimum one director (Swiss resident).

Suitable For

SMEs, family businesses, professional practices.

AG (Public Limited Company)

Minimum Capital

CHF 100,000 (min. CHF 50,000 paid)

Share Transfer

Freely transferable; shareholder disclosure depends on current law and company structure.

Management

Board of directors (at least one Swiss-resident member).

Suitable For

Large corporations, companies seeking stock exchange listing, significant capital raising.

The fundamental distinction lies in capital requirements and transferability. GmbH suits entrepreneurs who value simplicity and lower initial capital, while AG provides greater flexibility for attracting investors and eventually listing shares on stock exchanges. Both forms offer identical limited liability protection, restricting shareholder risk to their capital contribution. For guidance on [changing your business structure](https://swissfirma.com/changing-business-structure-switzerland/), consult our detailed guide. ### Sole proprietorship (Einzelfirma) — for whom? Sole proprietorship represents Switzerland's simplest business structure, requiring no minimum capital. Sole proprietorships must register if annual turnover exceeds CHF 100,000 (KMU.admin.ch, 2025). Registration costs are minimal (CHF 500–900), and taxation occurs directly on personal income, avoiding corporate double taxation. However, sole proprietors face unlimited personal liability — your private assets (home, savings, personal property) are fully exposed to business debts and legal claims. This structure suits freelancers, consultants, and small-scale service providers with limited investment needs and low liability risk. For practical guidance, see our guide on [opening a consulting business in Switzerland](https://swissfirma.com/opening-consulting-business-switzerland/). For any business involving significant capital, employees, or contractual obligations, GmbH or AG provides essential asset protection. ## Cost of business registration in Zurich: a breakdown of fees The total cost of establishing a GmbH in Zurich in 2025 comprises four main categories: share capital (which remains your company's working capital), government fees, notary services, and optional professional support. Understanding this breakdown helps you budget accurately and avoid unexpected expenses.

Expense category	Approximate cost (CHF)
Share capital (GmbH)	20,000*
Notarial services	700–2,000
Commercial Register filing fee	600–800
Legal/fiduciary support (optional)	2,000–5,000
Total (excluding share capital)	3,300–7,800

*Share capital is deposited into your company account and becomes available for business operations after registration — it is not a cost but a required asset. Commercial Register fees typically range from CHF 1,230–2,000 for GmbH and CHF 1,750–3,000 for AG (Goldblum, 2025). Notary fees vary by canton and complexity; Zurich notaries typically charge CHF 700–2,000 for standard GmbH formations.

Cost of GmbH Registration in Zurich (2025)

Notarial Services

CHF 700 – 2,000

Commercial Register Filing Fee

CHF 600 – 800

Legal/Fiduciary Support (Optional)

CHF 2,000 – 5,000

Total (excluding share capital)

CHF 3,300 – 7,800

Required Share Capital: CHF 20,000*

*Share capital is not a cost. It becomes available as working capital after registration.

Note: According to Goldblum (2025), Commercial Register fees typically range CHF 1,230–2,000 for GmbH and CHF 1,750–3,000 for AG.

Professional legal or fiduciary services (CHF 2,000–5,000) are optional but highly recommended for foreign founders unfamiliar with Swiss corporate law. These services include document preparation, coordination with notaries and banks, submission to the Commercial Register, and post-registration tax and social security setup. ## Requirements for foreign founders Foreign nationals can establish companies in Zurich under the same legal framework as Swiss citizens, but must satisfy specific residency and representation requirements that often necessitate professional support. ### Mandatory Swiss-resident director requirement Swiss law mandates that at least one director with signing authority must be a resident of Switzerland. At least one director with signing authority must be resident in Switzerland (YKG Global, 2025). This director must hold either: - Swiss citizenship, or - A valid Swiss residence permit (Permit B or C), or - An EU/EFTA residence permit with domicile in Switzerland The resident director bears legal responsibility for the company's compliance with Swiss law, including accounting, tax filing, and regulatory obligations. For foreign entrepreneurs without Swiss residency, appointing a professional nominee director (typically provided by fiduciary firms) satisfies this requirement while allowing you to retain full ownership and operational control through shareholder agreements. ### Work and residence permits (Permit B / C) If you plan to actively manage your Swiss company while residing in Switzerland, you need a valid work permit. Permit B (residence permit) is issued for employment or self-employment and is typically valid for one year, renewable annually. Permit C (settlement permit) grants permanent residence after 5–10 years of continuous legal residence. Foreign entrepreneurs can apply for a business visa or self-employment permit by demonstrating: - Sufficient capital investment - Viable business plan showing economic benefit to Switzerland - Proof of professional qualifications and experience - Secured office space and registered address in Zurich For detailed permit requirements and application procedures, consult the State Secretariat for Migration (SEM), which administers all Swiss immigration and work authorization. Disclaimer: Information provided is general in nature and does not replace consultation with a specialist. ## Taxes and obligations after registration Disclaimer: Information provided is general in nature and does not replace consultation with a specialist. {{cta:cta-1}} ### Corporate taxes in Zurich Swiss corporate taxation operates on three levels: federal, cantonal, and municipal. Effective corporate income tax in Zurich generally ranges between 19% and 21% (YKG Global, 2025). This comprises: - Federal corporate income tax: 8.5% (equivalent to 7.83% of pre-tax profit) - Cantonal and municipal tax (Zurich city): approximately 11.1% This rate applies to ordinary business income. Special tax regimes exist for holding companies, intellectual property income, and research and development activities. ### Value added tax (VAT / MWST) Companies must register for VAT with the Federal Tax Administration when annual turnover exceeds CHF 100,000 (measured globally, not only Swiss revenue). The standard VAT rate is 8.1% as of January 2024, with reduced rates of 2.6% for essential goods and 3.8% for accommodation services. VAT registration is mandatory within 30 days of crossing the CHF 100,000 threshold. Foreign-owned companies must appoint a Swiss tax representative authorized to handle VAT filings and correspondence with ESTV. ### Accounting and audit requirements All GmbH and AG companies must maintain proper accounting records in Swiss francs, prepare annual financial statements (balance sheet and income statement), and file corporate tax returns with cantonal authorities. Companies must keep proper accounts and may be subject to audit where required by law (Goldblum, 2025). Mandatory audit applies when your company exceeds two of the following three thresholds for two consecutive years: - Total assets: CHF 20 million - Annual revenue: CHF 40 million - Full-time employees: 250 Smaller companies may opt out of audit if all shareholders unanimously agree. However, maintaining professional bookkeeping and annual financial reviews remains essential for tax compliance and business credibility. {{cta:cta-1}} ## Our Zurich company formation packages We offer three comprehensive service packages designed to streamline your company formation process and ensure full legal compliance from day one. Basic Package CHF 3,500 - Name verification and reservation - Articles of Association preparation - Notarial coordination - Commercial Register submission - UID registration Standard Package CHF 5,800 - All Basic services - Swiss bank account opening support - Resident director service (first year) - VAT registration - Tax and social security setup Premium Package CHF 8,500 - All Standard services - Registered office address (first year) - Ongoing accounting and tax filing - Quarterly compliance review - Priority support All packages include full documentation in English, transparent pricing with no hidden fees, and completion within 1–2 weeks from document submission. ## Common mistakes in company formation and how to avoid them ### Mistake 1: underestimating the Swiss-resident director requirement Many foreign entrepreneurs assume they can manage their Swiss company entirely from abroad without appointing a local director. Swiss law strictly requires at least one director with signing authority to be a Swiss resident. Attempting to register without this requirement leads to immediate rejection by the Commercial Register. Solution: Engage a professional nominee director service from the outset. ### Mistake 2: inadequate tax planning at formation stage Choosing the wrong legal structure or failing to consider VAT obligations from day one can result in higher effective tax rates and administrative burdens. For example, registering as GmbH when your business model requires frequent capital raising makes future restructuring to AG costly and time-consuming. Solution: Consult with a Swiss tax advisor before finalizing your legal form, especially if you anticipate international operations or investor funding. ### Mistake 3: neglecting fiduciary services for ongoing compliance Registration is only the beginning — Swiss companies face ongoing obligations including quarterly VAT returns, annual financial statements, tax filings, and Commercial Register updates for any changes in directors or share capital. Foreign owners often underestimate these requirements, leading to penalties and legal complications. Solution: Establish a relationship with a Swiss fiduciary firm that provides accounting, tax filing, and compliance monitoring as part of your operational structure. Ready to establish your company in Zurich? Contact SwissFirma for a free 20-minute consultation where we'll assess your specific situation, recommend the optimal legal structure, and provide a detailed timeline and cost breakdown for your company formation. Our team has guided over 300 international entrepreneurs through successful Swiss registrations, ensuring full compliance and efficient processing. [Contact us today](https://swissfirma.com/contact) or call +41 44 51 52 591 to begin your Swiss business journey.

Company formation in Zurich: how to start your business in Switzerland