18.12.2025 • 27 min read
GmbH Switzerland: registration, cost and timeline
From idea to Commercial Register entry — step-by-step instructions for foreign and local founders.

SwissFirma registers a GmbH in Switzerland for foreign and resident founders from CHF 5,000, with a fully remote package for non-residents from CHF 15,000. A GmbH needs CHF 20,000 in fully paid share capital and at least one Swiss-resident director with signing authority. Formation takes 2 weeks with an existing resident director, or 2–4 weeks for a fully remote setup including registered office and bank account coordination — as of September 2026. This page covers requirements, costs, the registration process, canton-by-canton taxation and when an AG or a shelf company suits the business better than a GmbH.
| Package | Price from | Timeline | Included |
|---|---|---|---|
| Basic Setup | CHF 5,000 | 2 weeks | Name check, articles of association, notarisation, Commercial Register entry, UID number — for founders with an existing Swiss-resident director |
| Standard Package | CHF 15,000 | 2–3 weeks | Everything in Basic Setup, plus nominee director, registered office in Zug or Zürich, mail scanning, bank account coordination — for non-residents |
| Turnkey Solution | CHF 25,000 | 3–4 weeks | Everything in Standard Package, plus VAT registration, monthly bookkeeping, quarterly VAT returns, annual financial statements |
Packages exclude the CHF 20,000 share capital, bank account opening fees (CHF 0–500) and annual renewal of nominee director and registered office (CHF 2,000–5,000/year). Payment: 50% deposit on signing, 50% on Commercial Register entry.
Key takeaways
- Minimum capital: CHF 20,000 (fully paid)
- Resident director: At least one director with Swiss residency and individual or joint signing authority required
- Timeline: Approximately 3–4 weeks from start to finish
- Taxes: Vary significantly by canton (from ~11.85% to ~21.04%)
"Over the past 20 years, I've guided more than 300 companies through the Swiss incorporation process. The most common misconception? That GmbH registration is prohibitively complex for foreigners. In reality, with proper preparation and a clear understanding of residency requirements, the process is straightforward and predictable." — Markus Pritzker, Founder, Boutique Corporate Law Firm, Zurich
What is a GmbH in Switzerland? Key features for founders
A GmbH (Gesellschaft mit beschränkter Haftung) is the Swiss equivalent of a limited liability company (LLC), representing the most popular legal form for small and medium-sized enterprises in Switzerland. The structure combines limited liability protection with flexible management requirements, making it an attractive choice for both local entrepreneurs and foreign investors establishing a Swiss company.
The GmbH legal form is governed by the Swiss Code of Obligations (Obligationenrecht) and offers a balance between regulatory compliance and operational flexibility. Unlike sole proprietorships or partnerships, a GmbH provides clear separation between personal and corporate assets, protecting founders from unlimited liability.
Legal definition and limited liability principle
A GmbH is a legal entity established by at least one founder (either an individual or a legal entity, Swiss resident or foreigner). The defining characteristic is limited liability: shareholders are liable only up to the amount of their capital contribution, not with personal assets.
This means creditors of the company cannot pursue the personal property of shareholders in case of bankruptcy or debt. The minimum share capital required is CHF 20,000, which must be fully paid at the date of registration in the Commercial Register.
The company acquires legal personality only upon registration in the cantonal Commercial Register, after which it can enter into contracts, own property, and conduct business operations under its own name.
GmbH or AG: which legal form to choose for your business?
Choosing between a GmbH and an AG (Aktiengesellschaft, the Swiss equivalent of a corporation) is the first strategic decision for any founder. The choice depends on plans for raising capital, anonymity requirements, and management structure preferences. For a time-sensitive project, it is also worth comparing new GmbH incorporation against a ready-made Swiss shelf company. Founders who need larger capital, investor appeal or shareholder anonymity should read the dedicated guide to Swiss AG formation before deciding.
Comparison of legal forms GmbH and AG in Switzerland
| Parameter | GmbH (LLC) | AG (Corporation) |
|---|---|---|
| Minimum share capital | CHF 20,000 (fully paid) | CHF 100,000 (min. CHF 50,000 paid) |
| Shareholder liability | Limited to capital contribution | Limited to capital contribution |
| Shareholder anonymity | Shareholders publicly listed in Commercial Register | Higher anonymity; shareholders not publicly listed |
| Transfer of shares | Requires consent of other shareholders; notarized transfer | More flexible transfer, subject to restrictions on bearer shares |
| Management requirements | At least one managing director (can be shareholder) | Board of directors required; at least one Swiss resident director |
| Reputation / Image | Suitable for SMEs, family businesses, startups | Preferred for larger enterprises, public companies, investor appeal |
An AG suits founders planning to raise significant external capital or list on a stock exchange, since the higher CHF 100,000 capital and formal governance signal stability to institutional investors. A GmbH suits founders who want to keep close control with minimal capital, since shareholder consent on share transfers keeps ownership within a trusted circle.
Important update: Bearer shares in Swiss companies have been substantially restricted since recent regulatory changes to enhance transparency and combat money laundering. Founders should consult current regulations when considering share structures.
For which type of business is a GmbH ideally suited?
A GmbH structure suits startups with limited budgets, family businesses that want to keep ownership within a trusted circle, Swiss subsidiaries of foreign corporations, consulting and service firms, and e-commerce businesses targeting the Swiss and EU markets — wherever the lower CHF 20,000 capital and simpler governance outweigh the need for investor-facing anonymity.
In my practice, I've seen GmbH work exceptionally well for mid-sized international companies setting up Swiss operations. For example, a German software consultancy established a Zurich GmbH to serve Swiss clients, appointing a local Swiss director while maintaining 100% foreign ownership. The structure provided credibility with Swiss clients while keeping administrative overhead manageable.

Swiss GmbH requirements for foreign and resident founders
Before initiating the incorporation process, founders must ensure they meet all legal requirements. The following checklist covers the essential prerequisites for both foreign and Swiss founders.
Disclaimer: This information is general in nature and does not replace consultation with a specialist. Legal requirements and immigration aspects require professional advice tailored to your specific situation.
Share capital (Stammkapital): minimum CHF 20,000
The minimum share capital for a GmbH is CHF 20,000, which must be fully paid (liberiert) before registration in the Commercial Register. This capital must be deposited into a special blocked account (Sperrkonto or Kapitaleinzahlungskonto) at a Swiss bank, which issues a confirmation certificate.
The capital can be contributed in cash or in kind (Sacheinlagen). In-kind contributions — such as equipment, intellectual property, or real estate — must be professionally valued and documented. The valuation report must be submitted to the notary and Commercial Register as part of the incorporation documents.
Once the company is registered, the capital becomes available for business operations. The blocked account is converted into a regular corporate account, and the company can use the funds for operational expenses, investments, and other business purposes.
Founders (Gesellschafter) and resident director
Founders: A GmbH can be established by a minimum of one founder, who can be either an individual or a legal entity of any nationality. There are no restrictions on foreign ownership; 100% foreign-owned GmbH companies are permitted under Swiss law.
Director: The critical requirement for foreign founders is the appointment of at least one managing director who is a resident of Switzerland. Founders without a suitable candidate can appoint a Swiss resident director through SwissFirma’s nominee service.
This person must hold a valid Swiss residence permit (B or C permit) or be a Swiss citizen. The resident director requirement is non-negotiable and represents the primary challenge for foreign entrepreneurs. The director must be registered in the Commercial Register and is legally responsible for the company's compliance with Swiss law, including tax filings, social security contributions, and corporate governance.
"The resident director issue is the main obstacle for 90% of foreign clients. We offer several legal solutions: from appointing a nominee director to assisting one of the founders in obtaining a work permit. The key is to ensure the director has genuine authority and understands their legal responsibilities — Swiss authorities scrutinise nominee arrangements closely." — Markus Pritzker, Corporate Lawyer
For founders who cannot relocate, three solutions are common: appointing a Swiss-resident nominee director through a fiduciary service, hiring a Swiss-based employee as managing director, or having one of the founders obtain a Swiss work permit (B permit) after registration and assume the role. Each option carries genuine governance responsibility — a director who is only a name on paper risks registration refusal or bank account closure.
Registered office (legal address) and canton selection
A GmbH must have a physical registered office address in Switzerland. This address must be accessible, display a visible company nameplate, and be supported by a lease agreement or domiciliation contract.
The registered office serves as the official address for all legal correspondence, tax notices, and regulatory communications. It must be a real, verifiable location — virtual offices or c/o addresses may complicate the incorporation process and bank account opening.
How does canton choice affect taxes?
The choice of canton for the registered office has significant implications for corporate taxation and administrative procedures. Switzerland's federal structure grants cantons substantial autonomy in setting tax rates, resulting in wide variation across the country.
Effective corporate income tax rates by canton (2025):
| Canton | Total Effective Rate (Federal + Cantonal + Municipal) |
|---|---|
| Zug | 11.85% |
| Lucerne | 11.9% |
| Zurich | 19.61% |
| Geneva | 14.7% |
| Bern | 21.04% |
These rates represent the combined federal, cantonal, and municipal corporate income tax. The federal rate is fixed at 8.5% (effective ~7.83% after deductibility), while cantonal and municipal rates vary.
In my experience, most international e-commerce and tech companies gravitate toward Zug or Zurich. Zug offers the lowest tax burden and a concentration of fintech and crypto companies, while Zurich provides access to a larger talent pool and established business infrastructure.
For current rates and official calculators, refer to cantonal tax authorities and the Federal Tax Administration (https://www.estv.admin.ch).
Company name (Firma)
The company name must include the legal form designation "GmbH" or the full term "Gesellschaft mit beschränkter Haftung." The name must be unique across Switzerland and not identical or confusingly similar to existing company names.
Before submitting incorporation documents, founders should verify name availability through the Central Business Names Index (Zefix, https://www.zefix.admin.ch), the official Swiss Commercial Register database. Zefix provides public access to all registered company names, allowing founders to check for conflicts.
The name can be in any language using the Latin alphabet, though it may require translation into one of Switzerland's official languages (German, French, Italian) to ensure it is not offensive or misleading. The name must not misrepresent the company's activities or legal form and must comply with truthfulness principles under Article 944 of the Swiss Code of Obligations.
Once registered, the company name is protected nationwide against misuse by third parties under Article 956 CO.
Swiss GmbH registration process: step by step
The incorporation process follows a structured sequence of steps, each with specific documentation and timeline requirements. With proper preparation, the entire process can be completed in 3–4 weeks.
GmbH Registration Process (3-4 Weeks)
Preparation
Draft Articles of Association & gather documents.
Capital Deposit
Open a blocked bank account & deposit CHF 20,000.
Notarization
Certify the incorporation deed with a Swiss notary.
Registration
File documents with the cantonal Commercial Register.
Activation
Register for VAT & social security, activate bank account.
Step 1: preparation of incorporation documents
The Articles of Association (Statuten) define the company's purpose, capital structure, management and shareholder rights, and must be drafted in German, French or Italian. Founders also prepare certified copies of passports or ID documents, proof of address for the registered office, a declaration of acceptance from the managing director(s), and an ultimate beneficial owner (UBO) declaration for anti-money-laundering compliance.
Step 2: opening a blocked account and depositing share capital
Before notarisation, founders open a capital deposit account (Kapitaleinzahlungskonto) at a Swiss bank — a blocked account that holds the CHF 20,000 minimum capital until the company is registered. Banks require identification documents, proof of source of funds and often a business plan, and run rigorous anti-money-laundering checks; some offer remote onboarding with video identification, though many require personal presence. Budget 1–2 weeks for this step. Once capital is deposited, the bank issues a confirmation certificate required for notarisation.
Step 3: notarial certification of the incorporation deed
A Swiss notary verifies the signatures, confirms the Articles comply with Swiss law, and certifies the capital deposit. All founders sign the deed in the notary's presence, or grant a notarised, apostilled power of attorney to a representative who signs on their behalf. Notarial fees typically range from CHF 1,500 to CHF 3,000.
Step 4: filing with the Commercial Register
The notary or legal representative files the notarised deed, Articles of Association, capital deposit certificate, UBO declaration and proof of registered office with the Commercial Register of the canton where the company is domiciled. Once approved, the company receives a UID number and is published in the Swiss Official Gazette of Commerce (SHAB). Registration typically takes 7–10 business days, extending to 2–3 weeks if the register requests further documentation.
Step 5: post-registration activation
After registration, the blocked capital account converts into a regular corporate account and the CHF 20,000 becomes available for business use. The company must register for VAT if annual turnover is expected to exceed CHF 100,000 (mandatory from day one for e-commerce sellers of low-value goods under CHF 62), register with the cantonal social security office (AHV/AVS), and register with the cantonal tax authority for corporate income and capital tax.

Swiss GmbH cost and timeline breakdown
Understanding the full cost structure and realistic timelines is essential for budgeting and planning.
Complete cost breakdown for opening a GmbH
Updated cost estimates for GmbH registration in Switzerland (2025)
| Expense item | Approximate cost (CHF) |
|---|---|
| Commercial Register fees | 600–800 |
| Stamp duty (if capital > CHF 1 million) | 1% of capital above CHF 1 million |
| Notarial fees | 1,500–3,000 |
| Bank fees for escrow account opening | 0–2,500 |
| Legal/consulting support | 3,500–5,000 |
| Total (approximate range) | 5,600–11,300 |
GmbH Cost Breakdown (2025)
Total Estimated Cost
CHF 5,600 – 11,300
Note: This excludes the CHF 20,000 share capital, which remains a company asset.
These figures exclude the CHF 20,000 minimum capital, which remains the company's asset and is available for business use after registration.
Additional costs may include:
- Domiciliation services: If the company does not have its own office, domiciliation providers charge CHF 1,000–3,000 per year for a registered address and mail handling.
- Nominee director fees: If appointing a Swiss-resident nominee director, annual fees range from CHF 3,000 to CHF 10,000, depending on the director's responsibilities.
- Translation and legalization: If documents are in a non-Swiss language, translation and apostille fees may add CHF 500–1,500.
Realistic timelines: from start to finish
The total timeline from initial planning to full registration is approximately 3–4 weeks, broken down as follows:
- Document preparation: 2–3 days (if all information is readily available)
- Bank account opening and capital deposit: 1–2 weeks (depending on bank procedures and KYC requirements)
- Notarization: 1 day (appointment with notary)
- Commercial Register review and registration: 7–10 business days (can extend to 2–3 weeks if additional documentation is requested)
- Post-registration (VAT, social security, tax registration): 1–2 weeks
In my experience, the most common delays occur at the bank account opening stage. Swiss banks have stringent anti-money laundering procedures, and foreign founders without a Swiss presence may face extended due diligence. To minimize delays, I recommend preparing a thorough business plan, proof of source of funds, and clear documentation of the company's intended activities.
Swiss GmbH taxation by canton
Disclaimer: This information is general in nature and does not replace consultation with a specialist. Tax matters and international agreements require professional advice tailored to your specific situation.
Switzerland's three-tier tax system (federal, cantonal, municipal) creates significant variation in tax burdens depending on the company's registered location. Understanding this structure is essential for tax planning and canton selection.
For current rates and official calculators, refer to the Federal Tax Administration.
Corporate income tax
Corporate income tax is levied at three levels:
Federal corporate income tax: Fixed at 8.5% on profit after tax, with an effective rate of approximately 7.83% due to the deductibility of the tax itself. This rate applies uniformly across Switzerland.
Cantonal and municipal corporate income tax: Rates vary widely by canton and municipality. Combined cantonal and municipal rates range from approximately 3% to 14%, resulting in total corporate tax burdens (federal + cantonal + municipal) of 11.85% to 21.04%.
Canton-by-canton figures are listed in the table above (Zug lowest at 11.85%, Bern highest at 21.04%).
These rates apply to the company's taxable profit, which is calculated as revenue minus deductible expenses (salaries, rent, materials, depreciation, interest, etc.).
Capital tax
In addition to income tax, cantons and municipalities levy a capital tax on the company's equity (share capital plus retained earnings). Capital tax rates range from 0.001% to 0.508%, depending on the canton.
Capital tax is calculated on the company's net equity as reported in the annual balance sheet. It is payable annually, regardless of whether the company is profitable.
Value-added tax (VAT / MWST)
VAT is a federal tax harmonised with EU standards. The current rates (2025) are:
- Standard rate: 8.1% (applies to most goods and services)
- Reduced rate: 2.6% (applies to food, non-alcoholic beverages, books, newspapers, and certain medical products)
- Special rate: 3.8% (applies to accommodation services)
Mandatory VAT registration threshold: Companies with annual turnover exceeding CHF 100,000 must register for VAT. E-commerce platforms selling low-value goods (under CHF 62 per item) to Swiss customers must register from day one, regardless of turnover.
VAT-registered companies charge VAT on sales, collect it from customers, and remit it to the FTA quarterly or annually. They can deduct input VAT paid on business expenses, reducing the net VAT liability.
Withholding tax on dividends
When a GmbH distributes dividends to shareholders, it must withhold 35% of the dividend amount and remit it to the FTA. This withholding tax can be reduced or refunded under double taxation treaties (DTTs) if the shareholder is a resident of a treaty country.
For Swiss-resident individual shareholders, the withholding tax is fully refundable if the dividend is declared in the shareholder's personal tax return. For corporate shareholders holding at least 20% of the shares for at least 12 months, the withholding tax can be avoided through a notification procedure, reducing the effective rate to 0%.
Foreign shareholders can claim a refund or reduction of withholding tax by submitting a certificate of tax residency and the relevant DTT claim form to the FTA. The refund process can take 6–12 months.
Swiss GmbH obligations after registration
Once the GmbH is registered, ongoing compliance obligations ensure the company remains in good standing with Swiss authorities.
Bookkeeping and annual financial reporting
All GmbH companies must maintain proper accounting records, including:
- Balance sheet (assets and liabilities)
- Income statement (profit and loss)
- Inventory (if applicable)
Financial statements must be prepared in accordance with Swiss GAAP (Generally Accepted Accounting Principles). The financial year typically runs from January 1 to December 31, though companies can choose a different fiscal year-end.
The annual financial statements must be approved by the shareholders' general meeting. Note: Financial statements are generally not required to be filed with the Commercial Register annually, but must be kept and made available to shareholders and tax authorities upon request.
Audit requirements (limited and mandatory)
Mandatory audit: A GmbH must undergo a full statutory audit if it exceeds two of the following three thresholds for two consecutive fiscal years:
- Balance sheet total exceeds CHF 20 million
- Revenue exceeds CHF 40 million
- Average of 250 or more full-time equivalent employees
Limited audit: Companies that do not meet the mandatory audit thresholds are subject to a limited audit, unless all shareholders unanimously agree to waive the audit. The waiver is only possible if the company has 10 or fewer full-time employees on an annual average.
A limited audit provides negative assurance (i.e., the auditor confirms that nothing has come to their attention indicating the financial statements are materially misstated), whereas a full statutory audit provides positive assurance (i.e., the auditor confirms the financial statements are fairly presented).
Common Swiss GmbH formation mistakes
Drawing on two decades of experience, I've identified the most frequent pitfalls that delay or complicate GmbH incorporation.
Mistake 1: underestimating the resident director requirement
Many foreign founders assume they can appoint a nominee director as a formality, without understanding the legal responsibilities involved. Swiss authorities and banks scrutinize nominee arrangements closely, and a director who is merely a "name on paper" can lead to registration refusal or bank account closure.
How to avoid: Ensure the resident director has genuine authority and understands their legal obligations. If using a nominee, engage a reputable fiduciary or legal professional who will actively participate in corporate governance. Alternatively, plan for one of the founders to obtain a Swiss work permit and assume the director role.
Mistake 2: choosing the wrong canton from a tax perspective
Founders often select a canton based on familiarity or proximity to a major city, without analysing the tax implications. A difference of 5–10 percentage points in corporate tax rates can significantly impact long-term profitability.
How to avoid: Conduct a tax analysis comparing effective rates in Zug, Lucerne, Zurich, and other relevant cantons. Consider not only tax rates but also administrative efficiency, industry clusters, and access to talent. For e-commerce and tech companies, Zug and Zurich are typically the most attractive options.
Mistake 3: delays in opening a corporate bank account after registration
Many founders assume that once the company is registered, opening a bank account will be straightforward. In reality, Swiss banks have rigorous KYC (know your customer) and AML (anti-money laundering) procedures, and foreign-owned companies without a local presence face heightened scrutiny.
How to avoid: Begin the bank account opening process in parallel with incorporation, not after. Prepare a thorough business plan, proof of source of funds, and clear documentation of the company's activities. Consider working with a fiduciary or legal advisor who has established relationships with Swiss banks and can facilitate introductions.
Case in point: a UK e-commerce founder registered a Zurich GmbH but faced a three-month bank-account delay over supply-chain documentation — missing the peak holiday sales season. Early bank engagement would have avoided it.

When a Swiss GmbH does not fit your plans
A GmbH is not the right structure in every case. Businesses planning an early-stage investment round, an eventual stock listing, or requiring shareholder anonymity should look at Swiss AG formation instead — GmbH shareholders are named in the public Commercial Register, which conflicts with confidentiality needs. Founders who need a company within days rather than weeks, for example to sign a contract immediately, should consider a Swiss shelf company with an existing UID number rather than a new incorporation. A GmbH also does not fit ventures with no genuine Swiss activity and no candidate for the resident-director role: appointing a nominee director without real involvement in governance creates liability risk and can trigger bank account refusal. Groups that already operate a Swiss entity and are simply adding a subsidiary may find it faster to route the filing through their existing company formation in Switzerland relationship rather than opening a new GmbH from scratch.
SwissFirma vs registering a Swiss GmbH yourself
Decision criteria: DIY registration suits founders who already hold a Swiss residence permit, speak German, French or Italian, and have time to visit a notary and a bank in person. It typically costs CHF 5,600–11,300 in third-party fees (notary, Commercial Register, bank) plus the CHF 20,000 share capital, with no fixed timeline guarantee. SwissFirma's Basic Setup covers the same filing work from CHF 5,000 with a fixed price and a 2-week timeline, and from CHF 15,000 when a resident director and registered office are also needed.
Cost of error: an incorrectly drafted purpose clause, a share capital deposit made into the wrong type of account, or a nominee director appointment without genuine governance involvement can each delay registration by weeks or lead a bank to refuse an operating account. Re-doing a notarised deed after a Commercial Register rejection typically adds several hundred to low thousands of francs in extra notary and filing fees, on top of the delay. SwissFirma's money-back guarantee refunds the full fee if the company cannot be registered due to its own error, and refunds the bank coordination fee if an account application fails after pre-approval.
Swiss GmbH formation FAQ
How much does it cost to register a GmbH in Switzerland?
SwissFirma's Basic Setup package costs CHF 5,000 and covers the company name check, articles of association, notarisation, Commercial Register entry and UID number for founders who already have a Swiss-resident director. Non-residents typically need the Standard Package at CHF 15,000, which adds a nominee director, a registered office in Zug or Zürich, mail scanning and bank account coordination for the first year. A full Turnkey Solution with VAT registration and ongoing bookkeeping starts at CHF 25,000. None of these packages include the CHF 20,000 share capital, which remains a company asset after registration. Figures as of September 2026.
Can a foreigner own 100% of a Swiss GmbH?
Yes. Swiss law imposes no restrictions on foreign ownership, and a GmbH can be founded by a single individual or legal entity of any nationality holding all the shares. The only residency requirement applies to management, not ownership: at least one managing director with individual or joint signing authority must be domiciled in Switzerland. Founders without a suitable candidate can appoint a Swiss resident director through a fiduciary service. Personal presence in Switzerland is not required for registration if the founder grants power of attorney to a representative who signs the incorporation deed on their behalf.
How long does GmbH registration take?
Timelines depend on the package. A straightforward registration for a founder who already has a Swiss-resident director takes around 2 weeks. A fully remote setup for a non-resident founder, including appointing a nominee director and arranging a registered office, typically takes 2–3 weeks. A turnkey formation that also covers VAT registration and the first cycle of bookkeeping takes 3–4 weeks. In every case, the share capital must be deposited into a blocked bank account and confirmed before the notary can certify the incorporation deed and the Commercial Register can process the filing. As of September 2026.
What documents does a foreign founder need to register a GmbH?
Foreign founders must provide a certified copy of a passport or national identity card, proof of address such as a utility bill or bank statement, and documentation showing the source of the CHF 20,000 capital — for example bank statements or employment contracts. A declaration identifying the company's ultimate beneficial owners (UBO) is also required, along with a notarised and apostilled power of attorney if the founder will not be present for notarisation. All documents must be submitted in German, French or Italian, or accompanied by a certified translation. Missing or inconsistent source-of-funds documentation is the most common cause of delay at the bank-account stage.
What compliance obligations continue after a GmbH is registered?
Once registered, a GmbH must file VAT returns quarterly or annually if turnover exceeds CHF 100,000, submit an annual corporate income tax return to the cantonal authority within around six months of the fiscal year-end, and pay AHV/AVS social security contributions and accident insurance for any employees. The shareholders' general meeting must approve annual financial statements within six months of year-end, and any change to directors, registered address or share capital must be reported to the Commercial Register within three months. Companies exceeding CHF 20 million in balance sheet total, CHF 40 million in revenue, or 250 full-time employees for two consecutive years require a full statutory audit.
When should I choose an AG instead of a GmbH?
An AG suits businesses that plan to raise outside capital, want shareholder anonymity, or aim for a more corporate public image — for example ahead of an investor round or eventual listing. It requires CHF 100,000 in share capital, of which at least CHF 50,000 must be paid in upfront, compared with CHF 20,000 fully paid for a GmbH. Shareholders of a GmbH are listed by name in the public Commercial Register, while AG shareholders can remain private. A GmbH generally suits SMEs, family businesses and single-founder start-ups where lower capital and simpler governance matter more than anonymity.
Official sources
- Swiss Code of Obligations (OR/CO) — the federal law governing GmbH formation and governance.
- Federal Tax Administration (ESTV) — corporate tax rates and VAT registration.
- Zefix — the Central Business Names Index for checking company names and Commercial Register entries.
SwissFirma GmbH formation packages
Basic Setup
Company name check, articles of association, notarisation and Commercial Register filing. For founders with a Swiss-resident director already in place.
- Price: CHF 5,000
- Timeline: 2 weeks
- Includes: Company name check, articles of association, notarisation, Commercial Register entry, UID number
Standard Package
Full remote setup for non-residents: everything in Basic Setup, plus a nominee director and a registered office.
- Price: CHF 15,000
- Timeline: 2–3 weeks
- Includes: Everything in Basic Setup, nominee director (first year), registered office in Zug or Zürich (first year), mail scanning and forwarding, bank account coordination
Turnkey Solution
Full compliance and accounting support on top of the Standard Package.
- Price: CHF 25,000
- Timeline: 3–4 weeks
- Includes: Everything in Standard Package, VAT registration, monthly bookkeeping (first year), quarterly VAT returns (first year), annual financial statements
Prices exclude the CHF 20,000 share capital, bank account opening fees (CHF 0–500) and annual renewal of nominee director and registered office (CHF 2,000–5,000/year). Payment terms: 50% deposit on signing, 50% on Commercial Register entry. Figures as of September 2026.
Whether you're an international entrepreneur, a tech startup, or an established business expanding into Switzerland, SwissFirma provides fixed pricing, a defined timeline and hands-on support at every stage. View full package details or contact us to begin.
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If you would like a personal meeting with a lawyer at one of our offices, please use the contact form to specify your case
View service packages from CHF 5,000 →Ready to establish your GmbH in Switzerland?
managing the Swiss incorporation process requires careful planning, precise documentation, and an understanding of cantonal variations in tax and administrative procedures. While the process is straightforward for those familiar with Swiss law, foreign founders often benefit from expert guidance to avoid costly delays and ensure compliance.

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