Switzerland's legal framework for business operates on a three-tier federal system, combining predictability with cantonal flexibility. This guide covers all essential aspects: from company registration and corporate governance to taxation and regulatory compliance, providing international entrepreneurs with a practical roadmap for establishing and operating a business in one of Europe's most stable jurisdictions. > "After two decades advising clients on Swiss corporate structures, I've observed that success hinges not on finding loopholes, but on understanding how federal, cantonal, and municipal regulations interact. The 2023 corporate law reforms have modernized our system significantly, yet the core principle remains unchanged: transparency and compliance create the foundation for sustainable business growth." — Markus Pritzker, SwissFirma ## Laws and regulations in Switzerland: an overview Switzerland's legal system operates on three distinct levels: federal (Confederation), cantonal (26 cantons), and municipal (over 2,000 communes). The Federal Constitution grants the Confederation authority only over explicitly enumerated areas—primarily VAT, direct federal tax, customs duties, and special excise duties. Cantons retain sovereign taxing power except where constitutionally limited, resulting in significant variation in corporate tax rates. Municipalities levy taxes only where authorized by their canton, typically as surcharges on cantonal rates. This federalist structure creates both opportunity and complexity for businesses. While federal law establishes uniform standards for company formation and governance through the Swiss Code of Obligations (OR), cantonal authorities administer commercial registers, set local tax rates, and enforce specific licensing requirements. Understanding this multi-layered framework is essential for selecting the optimal jurisdiction and ensuring full compliance. ### Core legal frameworks: the Swiss civil code and code of obligations #### Swiss civil code (ZGB) The Swiss Civil Code (Zivilgesetzbuch, ZGB), enacted December 10, 1907 and effective since January 1, 1912, unified Swiss private law under one federal statute. The Code comprises four books regulating: (1) law of persons (legal capacity, domicile, civil status), (2) family law (matrimonial regimes, guardianship), (3) succession law, and (4) property law (ownership, real rights). Unlike the German BGB, the ZGB lacks a general part and applies to both civil and commercial relationships. For business purposes, the ZGB governs legal entities including associations and foundations, defining their legal personality, governance structures, and dissolution procedures. The Code establishes fundamental principles of legal capacity and domicile that determine jurisdiction for corporate disputes and tax obligations. #### Swiss code of obligations (OR) as of 2025 The Swiss Code of Obligations (Obligationenrecht, OR) serves as the primary legal framework for corporate law in Switzerland. As the fifth part of the Civil Code, it regulates contract law, company law, and securities law comprehensively. The Code details rules on company formation, management, dissolution, shareholders' rights, directors' duties, and corporate governance structures. It also governs commercial registration, firm names, accounting requirements, and securities issuance, transfer, and rights. Official English translations: - [Swiss Civil Code (ZGB)](https://www.admin.ch/opc/en/classified-compilation/19070042/index.html) - [Code of Obligations (OR)](https://www.admin.ch/opc/en/classified-compilation/19110009/index.html) These primary sources provide the authoritative legal text for all corporate law matters in Switzerland. ## Swiss company law: registration, GmbH, and partnerships Selecting the appropriate legal form is the first critical decision for any investor entering the Swiss market. This section compares the main corporate structures and outlines the registration process, providing clarity on capital requirements, liability limitations, and administrative procedures. ### Comparative analysis: joint-stock company (AG) vs. limited liability company (GmbH)

Criterion	Joint-Stock Company (AG)	Limited Liability Company (GmbH)
Minimum share capital	CHF 100,000 (CHF 50,000 paid at registration)	CHF 20,000 (fully paid at registration)
Capital contribution requirements	20% minimum at registration, balance within first year	100% at registration
Shareholder anonymity	Higher (shareholders not publicly listed)	Lower (shareholders listed in Commercial Register)
Transfer of shares/quotas	Freely transferable unless restricted by articles	Requires consent of other shareholders unless articles provide otherwise
Resident director requirement	Minimum one Swiss resident with signing authority	Minimum one Swiss resident with signing authority
Mandatory audit	Ordinary audit if exceeding two of three thresholds: CHF 20M balance sheet, CHF 40M revenue, 250 employees; otherwise limited statutory audit	Same thresholds as AG; companies with ≤10 employees may opt out with unanimous shareholder consent
Reputation / Image	Preferred for large businesses, investors, international operations	Preferred for SMEs, consultants, family businesses

Caption: Comparison of key characteristics of AG and GmbH in Switzerland. {{cta:cta-1}} The AG structure suits businesses planning to raise capital from multiple investors, list on exchanges, or establish holding structures. The GmbH offers simplicity and lower capital requirements, making it ideal for startups, consultants, and small partnerships. Both forms limit shareholder liability to capital invested, protecting personal assets from business debts.

AG (Joint-Stock)

Capital: CHF 100,000 (min. 50,000 paid)
Anonymity: High (shareholders not public)
Share Transfer: Easy, often anonymous
Ideal for: Large businesses, capital-raising, holdings

GmbH (LLC)

Capital: CHF 20,000 (fully paid)
Anonymity: Low (shareholders in public register)
Share Transfer: Formal (notarized deed)
Ideal for: SMEs, consultants, family businesses

Caption: Comparison of key characteristics of AG and GmbH in Switzerland.

For more guidance on choosing the [right structure, see](https://swissfirma.com/opening-consulting-business-switzerland/). ### Company registration process in Swiss cantons: step-by-step guide Company registration in Switzerland typically requires 15–21 working days from document submission to Commercial Register entry, though timelines vary by canton due to workload differences among the 26 independent cantonal registers. 1. Preparatory stage: Select legal form (AG or GmbH), verify company name availability via https://www.zefix.ch, choose registered office address, and identify founding shareholders and directors. 2. Founding documents: Draft Articles of Association (Statuten/Statuts) specifying company purpose, share structure, governance rules, and capital contributions. Prepare Memorandum of Association and board resolutions appointing directors. 3. Bank account: Open a capital deposit account (Kapitalkonto) at a Swiss bank and transfer the required share capital (CHF 20,000 for GmbH or minimum CHF 50,000 for AG). The bank issues a certificate confirming deposit. [For detailed guidance, see](https://swissfirma.com/open-bank-account-switzerland/). 4. Notarization: All founding shareholders must appear before a Swiss notary public to authenticate signatures on the Articles of Association and founding documents. If foreign shareholders cannot attend, a power of attorney (notarized and apostilled) may authorize a Swiss representative. 5. Commercial Register: Submit the notarized documents, shareholder IDs, bank certificate, and registration application to the cantonal Commercial Register (Handelsregisteramt). Registration fees range from CHF 1,000 to CHF 2,500 depending on canton and capital amount. 6. Post-registration steps: Upon registration, the company receives a Commercial Register Extract (Handelsregisterauszug) and Swiss Business Identification Number (UID). Register for VAT with the [Federal Tax Administration](https://www.estv.admin.ch) if annual turnover exceeds CHF 100,000 (mandatory for e-commerce from day one). Register with cantonal social security authorities (AHV/IV/EO) and accident insurance (UVG).

Preparatory Stage

Select name, legal form, address, directors.

Founding Documents

Draft Articles of Association and resolutions.

Bank Account

Open capital account and deposit share capital.

Notarization

Authenticate founding documents before a notary.

Commercial Register

Submit notarized documents for official entry.

Post-registration

Caption: Step-by-step diagram of the company registration process in Switzerland.

For canton-specific [procedures, see](https://swissfirma.com/company-establishment-zurich/) [or](https://swissfirma.com/company-establishment-zug-canton/). ### Laws for limited liability companies (GmbH) The GmbH (Gesellschaft mit beschränkter Haftung) is governed by Articles 772–827 of the Swiss Code of Obligations. Key legal provisions include: Capital requirements: Minimum share capital of CHF 20,000, fully paid at registration. Capital may be contributed in cash or in kind (assets valued by independent expert). Each shareholder must hold at least one quota (share) with a nominal value of at least CHF 100. Management structure: The company must appoint at least one managing director (Geschäftsführer), who may be a shareholder or third party. At least one director must be a Swiss resident with individual signing authority. Directors bear personal liability for intentional or negligent breaches of duty. Articles of Association: Must specify company name, purpose, registered office, share capital amount, number and nominal value of quotas, and shareholder contributions. The Articles may restrict transfer of quotas, require shareholder approval for new members, or establish governance committees. Shareholder rights: Shareholders participate in general meetings, approve annual accounts, elect directors, and decide on profit distribution. Transfer of quotas requires notarized agreement and entry in the Commercial Register. For assistance with drafting and vetting documents, see https://swissfirma.com/drafting-vetting-documents-switzerland/. ### Legal forms of partnerships and sole proprietorship General Partnership (Kollektivgesellschaft): Two or more partners operate under a common firm name. All partners bear unlimited personal liability for business debts with their private assets. No separation exists between personal and business liability. Registration in the Commercial Register is mandatory. Social security and unemployment insurance do not cover partners; pension contributions are not mandatory. Limited Partnership (Kommanditgesellschaft): Requires at least one general partner with unlimited liability and one or more limited partners whose liability is restricted to their capital contribution. The general partner may be a corporation. Limited partners cannot participate in management without losing limited liability status. Recognized since 2006 as an alternative to limited liability partnerships in other jurisdictions. Sole Proprietorship (Einzelunternehmen): The individual entrepreneur is personally and fully liable with all personal assets for business obligations. No legal distinction exists between owner and business. Registration in the Commercial Register is required if annual turnover exceeds CHF 100,000. Social security and unemployment insurance do not cover sole proprietors; pension contributions are not mandatory. For those considering alternative structures, see https://swissfirma.com/set-liaison-office-switzerland/ or https://swissfirma.com/changing-business-structure-switzerland/. ## Corporate governance After company registration, establishing a governance system compliant with the Code of Obligations is essential. This section clarifies the roles and responsibilities of key corporate bodies: shareholders, board of directors, and auditors. ### Shareholders: rights and general meeting Shareholders of Swiss AG and GmbH companies hold fundamental rights under Articles 698–706 OR: Participation rights: Attend general meetings, vote on resolutions, elect and remove board members, approve annual accounts and profit distribution, amend Articles of Association, and decide on capital increases or reductions. Information rights: Request information on company affairs from the board, inspect books and records (subject to confidentiality protections), and receive annual reports and financial statements. Dividend rights: Receive dividends when declared by the general meeting, subject to legal capital maintenance rules and solvency requirements. The 2023 corporate law reforms lowered thresholds for shareholders to convene extraordinary general meetings and introduced rights to conduct virtual or hybrid meetings, enhancing shareholder engagement and flexibility. ### Board of directors: composition, functions, and responsibility The Board of Directors (Verwaltungsrat/Conseil d'administration) holds ultimate responsibility for company management and supervision under Articles 716–716d OR. Composition: Minimum one member for AG and GmbH. At least one member must be a Swiss resident with individual or joint signing authority. Only natural persons (not corporations) may serve as directors. Non-delegable functions (Article 716 OR): - Define company strategy and resource allocation - Organize accounting, financial controls, and planning - Appoint and dismiss executive management - Prepare management reports and annual accounts - Supervise executive management and ensure legal compliance - Notify the court in cases of over-indebtedness Liability: Directors bear personal liability for intentional or negligent breaches of duty causing damage to the company, shareholders, or creditors. Liability is joint and several among directors unless individual responsibility can be established. For listed companies, a compensation committee is mandatory. Audit and nomination committees are recommended best practices under the Swiss Code of Best Practice for Corporate Governance. ### Audit and financial reporting: types and requirements Swiss law distinguishes between ordinary audit and limited statutory examination based on company size thresholds: Ordinary audit (ordentliche Revision): Mandatory for companies exceeding two of three criteria for two consecutive years: - Balance sheet total > CHF 20 million - Revenue > CHF 40 million - Average employees > 250 Ordinary audit requires an independent licensed auditor to examine financial statements, internal controls, and compliance with law and Articles of Association. The auditor reports to shareholders and issues an opinion on the financial statements. Limited statutory examination (eingeschränkte Revision): Required for companies not meeting ordinary audit thresholds if average employees exceed 10. The examination is less comprehensive, focusing on plausibility of financial statements rather than detailed verification. Opting out: Companies with ≤10 employees may waive audit requirements with unanimous shareholder consent, provided they prepare annual accounts in accordance with legal requirements. {{cta:cta-1}} ## Corporate taxation in Switzerland Disclaimer: Information is general in nature and does not replace specialist consultation. Switzerland's tax system is competitive yet complex due to its three-tier structure. This section breaks down the main taxes affecting businesses, helping you understand the total tax burden and cantonal variations. ### Overview of the tax system: federal, cantonal, and municipal levels Corporate taxation in Switzerland operates on three levels: Federal level: The Confederation levies a direct federal corporate income tax at 8.5% on profit after tax, resulting in an effective rate of approximately 7.83% due to tax base adjustments. This rate applies uniformly nationwide. Associations, foundations, and investment funds are taxed at a reduced federal rate of 4.25%. Cantonal level: Each of the 26 cantons sets its own corporate income tax rates, ranging from approximately 5.9% to 16% in 2025. Cantons also levy capital tax on net equity (rates from 0.001% to 0.508%), though some cantons allow offset of income tax against capital tax. Municipal level: Municipalities levy taxes as surcharges on cantonal rates or as independent rates where authorized by cantonal law. Municipal rates vary significantly even within the same canton. The combined effective corporate tax rate (federal + cantonal + municipal) varies by location. This variation creates opportunities for tax planning through strategic canton selection.

Canton	Combined Rate (%)	Notes
Zug	11.8%	Lowest rate; attractive for holdings and fintech.
Lucerne	12.3%	Competitive for logistics and services.
Schwyz	12.4%	Low rate with minimal bureaucracy.
Geneva	14.7%	Strong for trading and international business.
Zurich	19.6%	Higher rate offset by talent pool and infrastructure.

Caption: Comparison of combined corporate tax rates in key Swiss cantons, 2025.

Canton	Combined Corporate Tax Rate (%)	Notes
Zug	11.8%	Lowest rate; attractive for holdings and fintech
Lucerne	12.3%	Competitive for logistics and services
Schwyz	12.4%	Low rate with minimal bureaucracy
Geneva	14.7%	Higher rate but strong for trading and international business
Zurich	19.6%	Higher rate offset by talent pool and infrastructure

Caption: Corporate tax rates by canton in Switzerland, 2025. For more on choosing the optimal canton, [see](https://swissfirma.com/company-establishment-zug-canton/) [or](https://swissfirma.com/company-establishment-zurich/). ### Main corporate taxes #### Corporate income tax The federal corporate income tax is levied at 8.5% on net profit after tax, with an effective rate of approximately 7.83% due to the tax base being reduced by the amount of the tax itself. This federal tax applies uniformly to corporations (AG) and cooperatives; associations, foundations, and investment funds are taxed at 4.25%. Cantonal and municipal taxes apply additionally, causing total effective rates to vary widely by location. Since January 1, 2024, Switzerland has implemented a global minimum tax of 15% affecting multinational groups, but the federal base rate remains 8.5%. #### Capital tax Capital tax is levied only at cantonal and municipal levels on net equity (share capital, reserves, retained earnings). Rates vary significantly: - Zug: 0.05% (cantonal and municipal combined); 0.002% for holding companies - Geneva: Maximum 1% - Zurich: Maximum 0.66% for assets of CHF 500,000 - Nidwalden: Maximum 0.13% Some cantons allow offset of corporate income tax against capital tax, reducing the effective burden. The tax is calculated annually and paid to cantonal and municipal authorities. #### VAT (MWST) Switzerland's Value Added Tax (VAT) rates as of 2025: - Standard rate: 8.1% (applies to most goods and services) - Reduced rate: 2.5% (food, medicines, certain medical goods) - Special rate: 3.8% (accommodation services: hotels, hostels, guesthouses) Registration threshold: Mandatory registration for businesses with annual turnover exceeding CHF 100,000. E-commerce businesses must register from day one regardless of turnover. Registration is processed through the [Federal Tax Administration](https://www.estv.admin.ch). #### Withholding tax on dividends Switzerland levies a 35% withholding tax on dividends paid by Swiss companies to both residents and non-residents. This tax is withheld at source by the paying company. Refund/reduction mechanisms: - Swiss residents can claim full refund by declaring dividends in their tax return - Non-residents may claim reduced rates (typically 15% or 0%) under Double Taxation Treaties (DTT) by providing proof of beneficial ownership and tax residency - Qualifying holding structures may benefit from participation exemptions Switzerland maintains over 100 DTTs, facilitating reduced withholding tax rates for qualifying foreign investors. #### Stamp duty Stamp duties apply to specific transactions: Issuance stamp duty: 1% on issuance of shares, bonds, and other securities by Swiss companies when total capital exceeds CHF 1 million. Exemptions apply for capital increases up to CHF 1 million and for certain restructurings. Transfer stamp duty: 0.15% (Swiss securities) or 0.3% (foreign securities) on transfer of securities when a Swiss securities dealer is party to the transaction. Exemptions apply for transactions below CHF 10,000 and for certain institutional investors. ### Double taxation treaties (DTT) Switzerland has concluded over 100 Double Taxation Treaties with countries worldwide, including all EU member states, the United States, and major Asian economies. These treaties prevent double taxation of income and capital through two primary methods: Exemption method: One country exempts income that is taxed in the other country, eliminating double taxation entirely. Credit method: One country allows credit for taxes paid in the other country against its own tax liability, reducing the effective tax burden. DTTs provide international companies with: - Legal certainty: Clear allocation of taxing rights between jurisdictions - Reduced withholding taxes: Lower rates on dividends, interest, and royalties (often 0–15% instead of 35%) - Permanent establishment rules: Profits of branches taxed only on activities attributable to the branch, avoiding double taxation - Exchange of information: Transparency mechanisms to prevent tax evasion while protecting legitimate business confidentiality To claim treaty benefits, companies must provide proof of tax residency and beneficial ownership, typically through forms certified by the tax authority of the recipient's country. > "Canton selection is not merely a question of tax rate, but also of access to qualified talent and sector-specific regulatory frameworks. For IT companies, Zug often proves attractive due to its fintech ecosystem and streamlined processes. For trading operations, Geneva offers proximity to international organizations and a multilingual workforce, despite higher tax rates." — Markus Pritzker, SwissFirma ## Key provisions of Swiss employment laws Disclaimer: Information is general in nature and does not replace specialist consultation. Swiss employment law is considered liberal compared to many European jurisdictions, yet it maintains strict rules on social security contributions and employee rights. Understanding these provisions is essential for compliant hiring and payroll management. Employment contracts: May be oral or written, but written form is strongly recommended to avoid disputes. Contracts must specify position, salary, working hours, notice period, and applicable collective bargaining agreements (if any). Working hours and holidays: - Maximum working week: 45 hours for office personnel, 50 hours for other sectors - Minimum paid vacation: 4 weeks per year (5 weeks for employees under 20) - Public holidays: Determined by each canton; typically 8–13 days per year Termination and notice periods: - During probationary period (typically 1–3 months): 7 days' notice - After probationary period: 1 month in first year of service, 2 months after first year, 3 months after 9 years (unless contract specifies longer periods) - Protection against abusive dismissal (e.g., during illness, pregnancy, military service) Social security (AHV/IV/EO, BVG): - AHV/IV/EO (old-age, disability, income compensation): 10.3% of gross salary, split equally between employer and employee - BVG (occupational pension): Mandatory for employees earning ≥CHF 21,150 per year; contribution rates vary by age and industry, split equally between employer and employee - UVG (accident insurance): Employer pays full premium for occupational accidents; employee pays for non-occupational accidents - ALV (unemployment insurance): Mandatory for all employees; rates vary based on salary level Employers must register with cantonal social security authorities within 30 days of hiring the first employee. For assistance with employment documentation, [see](https://swissfirma.com/drafting-vetting-documents-switzerland/). {{cta:cta-1}} ## Special regulations for business and investors Disclaimer: Information is general in nature and does not replace specialist consultation. Beyond general corporate law, Switzerland enforces strict sector-specific and investment regulations that businesses must navigate carefully. ### Requirements for banking licensing in Switzerland The Swiss Financial Market Supervisory Authority (FINMA) regulates banking and financial services licensing. Key requirements for obtaining a banking license in 2025: Financial stability: Applicants must demonstrate minimum capital requirements (typically CHF 10–20 million for banks, CHF 300,000 for fintech licenses), audited financial statements, and sustainable business models. Business plan: Detailed description of activities, target markets, risk management systems, internal controls, and compliance procedures (AML/KYC). Governance: Qualified management with proven expertise, clear organizational structure, and Swiss resident directors with signing authority. Infrastructure: Adequate IT systems, data protection measures, and operational procedures to ensure regulatory compliance. Fintech license: Introduced for innovative financial services, allowing acceptance of public deposits up to CHF 100 million with minimum capital of 3% of deposits (minimum CHF 300,000). Fintech licenses offer a streamlined path for startups and digital financial services. FINMA evaluates applications based on completeness of documentation, economic viability, and compliance with anti-money laundering (AML) and know-your-customer (KYC) standards. The licensing process typically requires 6–12 months. For fintech-related guidance, [see](https://swissfirma.com/icos-in-switzerland-a-new-global-leader/) [or](https://swissfirma.com/want-to-do-an-ico-in-zug/). ### Antitrust law and competition protection (WEKO) The Swiss Competition Commission (COMCO/WEKO) is an independent federal authority enforcing the Cartel Act and Internal Market Act. Established in 1995, COMCO consists of 11–15 part-time members appointed by the Federal Council, supported by approximately 70 staff members in the Secretariat. Main functions: - Combat harmful cartels (price-fixing, market sharing, bid-rigging) - Monitor dominant companies for anti-competitive conduct (exclusionary practices, unfair pricing) - Enforce merger control legislation for transactions creating or strengthening market dominance - Prevent state-imposed restraints on competition Prohibited activities: - Cartels: Agreements between competitors to fix prices, allocate markets, or coordinate bids - Abuse of dominance: Exclusionary practices, predatory pricing, refusal to deal, or discriminatory terms by dominant firms - Unauthorized mergers: Transactions exceeding thresholds (combined turnover >CHF 2 billion or Swiss turnover >CHF 500 million) without COMCO approval Sanctions: Fines up to 10% of turnover for cartel violations; fines up to CHF 1 million for non-compliance with merger conditions; structural remedies (divestiture) for anti-competitive mergers. ### Restrictions for foreign investors (Lex Koller) The Federal Act on the Acquisition of Real Estate by Persons Abroad (Lex Koller), enacted in 1983, restricts foreign acquisition of Swiss real estate to prevent excessive foreign ownership and preserve housing affordability for residents. Scope: Applies to residential and commercial real estate, secondary residences, vacation properties, and indirect control through shares in real estate companies. Who is restricted: Foreign individuals and entities without Swiss residence permit C or citizenship. EU/EFTA nationals with residence permit B or C are treated as Swiss nationals and exempt from restrictions. Authorization requirement: Foreign non-residents must obtain cantonal authorization before purchasing real estate. Authorization is granted only for specific purposes (e.g., primary residence for permit holders, business premises for operating companies). Consequences of violation: Transactions without authorization are void; authorities may order return of property or funds, impose fines, and pursue criminal liability for intentional violations. Business impact: Foreign companies establishing Swiss operations typically lease office space or obtain authorization for business premises. Residential property acquisition remains restricted unless the foreign investor obtains a residence permit. ## Important legislative changes (since 2023) Swiss corporate law underwent significant reform effective January 1, 2023, modernizing legal frameworks to enhance flexibility and competitiveness. Companies have until end of 2024 to adapt their Articles of Association and internal regulations to comply with new requirements. Capital flexibility: - Foreign currency capital: Companies may now denominate share capital in foreign currencies (USD, EUR, GBP, JPY), eliminating currency conversion requirements and simplifying international operations. - Interim dividends: Introduction of interim dividend distributions allows companies to distribute profits before the end of the financial year, subject to board approval and solvency requirements. - Capital band: AG companies may establish a capital band in their Articles, allowing the board to increase or decrease share capital within a predetermined range (up to 50% above or below registered capital) without shareholder approval for each transaction. Governance modernization: - Virtual and hybrid meetings: General meetings of shareholders and board meetings may be conducted virtually or in hybrid format, reducing costs and increasing participation flexibility. - Shareholder rights: Lowered thresholds for shareholders to convene extraordinary general meetings (from 10% to 5% of share capital or voting rights) and enhanced information rights. Transparency: - Beneficial ownership: Strengthened disclosure requirements for ultimate beneficial owners (UBO) to combat money laundering and tax evasion, aligning with international standards. Existing companies must review and update their Articles of Association by July 1, 2025 to incorporate new provisions or explicitly opt out of certain flexibilities (e.g., virtual meetings, capital band).

Key Corporate Law Reforms (Effective Jan 1, 2023)

Capital Flexibility

Capital in foreign currency (EUR, USD etc.), interim dividends, and capital band introduced.

Governance Modernization

Virtual and hybrid shareholder/board meetings are now legally permitted.

Enhanced Shareholder Rights

Lowered thresholds for convening meetings (5% of capital) and requesting agenda items.

Note: Companies must update Articles of Association by July 1, 2025.

{{cta:cta-1}} ## Useful resources and official sources - [Swiss Federal Administration](https://www.admin.ch) — Central portal for federal legislation, regulations, and government services - [Swiss Financial Market Supervisory Authority (FINMA)](https://www.finma.ch) — Banking and financial services licensing, regulatory guidance - [State Secretariat for Economic Affairs (SECO)](https://www.seco.admin.ch) — Economic policy, foreign trade, investment, sanctions, export controls - [SME Portal](https://www.kmu.admin.ch) — Comprehensive guide for small and medium enterprises: company formation, personnel management, import/export, financing - [Central Commercial Register (Zefix)](https://www.zefix.ch) — Search and verify registered companies, access Commercial Register extracts - [Federal Tax Administration](https://www.estv.admin.ch) — VAT registration, tax guidance, double taxation treaties These official portals provide authoritative information, legal texts, and procedural guidance for establishing and operating a business in Switzerland. All resources are available in German, French, Italian, and English. For additional guidance on [Swiss company laws, see](https://swissfirma.com/swiss-company-laws/). Disclaimer: All content in this guide is provided for informational purposes only and does not constitute legal, tax, or financial advice. Swiss corporate law and tax regulations are subject to frequent amendments. We accept no responsibility for any loss or damage arising from reliance on this information. Consult qualified legal and tax professionals for advice specific to your circumstances.

Swiss company laws and business regulations: complete guide 2026