Switzerland stands as one of the world's most attractive jurisdictions for business formation, combining political stability, a robust legal framework, and a favorable tax environment. The country offers multiple legal structures tailored to different business needs—from sole proprietorships for freelancers to sophisticated corporate forms for international investors. Understanding these options is critical: the choice between an AG (Aktiengesellschaft) and a GmbH (Gesellschaft mit beschränkter Haftung) affects not only your initial capital requirements but also your liability exposure, tax obligations, and ability to attract investment. > "After two decades advising clients on Swiss corporate law, I've seen firsthand how the right legal structure can save a company tens of thousands of francs annually in taxes and administrative costs. The key is matching the form to your business model and growth plans—not just picking the cheapest option." — Markus Pritzker, Swiss Corporate Lawyer ## Types of companies in Switzerland: comparative table for quick selection Before diving into detailed analysis, this table provides a snapshot of the main legal forms available in Switzerland. It allows you to quickly compare capital requirements, liability exposure, and governance complexity across the most common structures.

Comparative analysis of legal forms for business in Switzerland
Parameter	AG (Aktiengesellschaft)	GmbH (Gesellschaft mit beschränkter Haftung)	Einzelunternehmen (Sole Proprietorship)	Kollektivgesellschaft (General Partnership)
Minimum share capital	CHF 100,000 (min. CHF 50,000 paid-in at incorporation)	CHF 20,000 (fully paid-in)	None	None
Liability of founders	Limited to capital	Limited to capital	Unlimited personal liability	Joint unlimited personal liability
Number of founders	1 or more (individuals or entities)	1 or more (individuals or entities)	1 natural person	2 or more individuals or entities
Residency requirement for directors	At least 1 director must be Swiss resident	At least 1 director must be Swiss resident	Owner must be registered in Switzerland	At least 1 partner must be Swiss resident
Complexity of management and reporting	High: board of directors, annual general meetings, mandatory audit for larger companies	Moderate: simpler governance, fewer formal requirements	Low: simple bookkeeping if turnover	Low: simple bookkeeping if turnover
Owner anonymity	High: shareholders not publicly disclosed	Low: shareholders registered in commercial register	None: owner publicly registered	None: partners publicly registered
Tax burden (principle)	Corporate tax + capital tax + withholding tax on dividends	Corporate tax + capital tax + withholding tax on dividends	Personal income tax	Personal income tax for partners

"AG requires CHF 100,000 capital (CHF 50,000 paid-in); GmbH — CHF 20,000 fully paid." — [SME Portal (2025)](https://www.sme.admin.ch/) This table highlights the trade-offs: AG offers anonymity and prestige but demands higher capital and administrative effort; GmbH balances accessibility with limited liability; sole proprietorships and partnerships are simple but expose owners to unlimited risk. {{cta:cta-1}} ## Detailed breakdown of main legal forms ### Gesellschaft mit beschränkter Haftung (GmbH / Sàrl) — the most popular choice The GmbH is Switzerland's most widely adopted legal form for small and medium-sized enterprises. It combines limited liability protection with relatively low capital requirements and straightforward governance, making it ideal for startups, family businesses, and subsidiaries of foreign companies.

Key characteristics:

Minimum share capital: CHF 20,000 (fully paid-in at incorporation)
At least 1 director who must be a Swiss resident
Limited liability: shareholders' personal assets are protected
Shareholders' names publicly registered in the commercial register

Advantages:

Low entry barrier compared to AG
Simpler management structure with fewer formal requirements
Suitable for businesses not planning immediate public fundraising

Disadvantages:

Shareholder information is public, reducing confidentiality
Share transfer is more restricted than in AG
Lower prestige for attracting large institutional investors

Ideal for: Startups, SMEs, family-owned businesses, and subsidiaries of international groups seeking a cost-effective Swiss presence.

> "At least one person with signatory authority must reside in Switzerland." — [SME Portal (2025)](https://www.sme.admin.ch/) In my practice, I've registered over 150 GmbH entities for clients ranging from tech startups to consulting firms. The CHF 20,000 capital requirement is manageable for most entrepreneurs, and the simplified governance structure means lower ongoing legal and administrative costs. However, clients often underestimate the importance of drafting a robust shareholders' agreement—this document governs decision-making and exit scenarios, and poorly drafted agreements can lead to costly disputes down the line. ### Aktiengesellschaft (AG / SA) — for larger business and anonymity The AG is Switzerland's premier corporate form, designed for medium to large enterprises and international investors. It offers greater flexibility in capital structure, higher credibility with banks and investors, and—critically—shareholder anonymity.

Key characteristics:

Minimum share capital: CHF 100,000 (min. CHF 50,000 paid-in at incorporation)
Freely transferable shares (unless restricted by articles of association)
Shareholders remain anonymous; only directors are publicly registered
Mandatory board of directors and annual general meetings

Advantages:

High prestige and credibility for fundraising and international operations
Shareholder anonymity protects privacy
Easier to attract venture capital and institutional investors
Flexible capital structure (e.g., different share classes)

Disadvantages:

Higher capital requirements (CHF 100,000 vs. CHF 20,000 for GmbH)
More complex governance and reporting obligations
Mandatory audit for companies exceeding certain thresholds

Ideal for: Large corporations, holding companies, businesses planning to go public or raise significant capital, and international groups seeking a Swiss headquarters.

The AG structure is particularly attractive for clients in wealth management and fintech. In one case, a London-based fintech startup chose an AG over a GmbH specifically to access Swiss banking relationships and signal credibility to institutional investors. The higher capital requirement was offset by the ability to issue preferred shares to early investors, a flexibility not easily replicated in a GmbH. ### Einzelunternehmen (individual entrepreneur) — for freelancers and solo business The Einzelunternehmen is the simplest legal form in Switzerland, requiring no minimum capital and minimal formalities. It is automatically created when an individual begins independent business activity. Key characteristics: - No minimum capital requirement - Unlimited personal liability: the owner's personal assets are at risk - Registration in the commercial register (Handelsregister) is mandatory only if annual turnover exceeds CHF 100,000 or if the business is conducted in a commercial manner - Simple bookkeeping requirements for turnover below CHF 500,000 "Simple bookkeeping applies for annual turnover below CHF 500,000." — [SME Portal (2025)](https://www.sme.admin.ch/) Advantages: - Quick and inexpensive to set up - Minimal administrative burden - Suitable for freelancers, consultants, and small-scale operations Disadvantages: - Unlimited personal liability exposes the owner to significant risk - Lower credibility with banks and clients compared to corporate forms - Limited ability to attract external investment Ideal for: Freelancers, independent consultants, and solo entrepreneurs with low-risk business models and no plans for significant growth or external funding. For clients operating as digital nomads or consultants, I often recommend starting with an Einzelunternehmen to test the market, then transitioning to a GmbH once annual turnover approaches CHF 100,000 or when the business begins to carry higher liability risks (e.g., hiring employees or entering into large contracts). ### Partnerships (Einfache Gesellschaft, Kollektivgesellschaft) Partnerships in Switzerland are less common than corporate forms but remain relevant for professional services and small-scale collaborations. Einfache Gesellschaft (simple partnership): - Created by agreement between two or more parties - No registration required unless turnover exceeds CHF 100,000 - Partners share profits and losses according to the partnership agreement - Joint unlimited liability for all partners Kollektivgesellschaft (general partnership): - Requires registration in the commercial register - All partners have joint unlimited liability - Partners manage the business collectively unless otherwise agreed - Suitable for professional services (e.g., law firms, medical practices) Both forms expose partners to unlimited personal liability, making them less attractive than GmbH or AG for most commercial ventures. However, they remain popular in professional services where personal reputation and trust are paramount, and where partners prefer direct control over decision-making. ## Taxation as a key factor in choosing: AG vs GmbH Disclaimer: The information provided here is for general informational purposes only and does not constitute legal, tax, or financial advice. Tax laws and regulations are subject to change and vary by canton and individual circumstances. Always consult a qualified Swiss tax advisor or legal professional before making decisions regarding company formation, tax planning, or compliance. Switzerland's tax system is one of the most complex in Europe, with three levels of taxation—federal, cantonal, and municipal. Understanding how these layers interact is critical when choosing between an AG and a GmbH, as the effective tax rate can vary significantly depending on your canton and business structure. ### Three-tier tax structure in Switzerland: federal, cantonal, municipal Switzerland's corporate tax system operates on three levels, each with its own rates and rules. The federal government levies a flat corporate income tax of 8.5% on profit after tax. Cantons and municipalities add their own taxes, which vary widely—some cantons offer rates as low as 11.9% (Zug), while others exceed 21% (Geneva, Zurich). "Federal corporate income tax is 8.5% of profit after tax." — [ESTV (2025)](https://www.estv.admin.ch/) The total effective rate is the sum of all three levels. For example, a company in Zug pays approximately 11.9% total, while a company in Zurich pays around 19.6%. This variation makes canton selection a critical strategic decision—often more impactful than the choice between AG and GmbH. In practice, I advise clients to consider not only the headline tax rate but also the canton's administrative efficiency, access to talent, and proximity to key markets. A client in the logistics sector chose Lucerne (12.3% effective rate) over Zug (11.9%) because Lucerne offered better transport infrastructure and lower real estate costs, offsetting the marginal tax difference. ### Comparative analysis of tax rates by canton (2024) The choice of canton can save or cost your business tens of thousands of francs annually. Below is a comparison of effective corporate income tax rates for key cantons in 2024.

Effective corporate income tax rates in Swiss cantons, 2024
Canton	Effective CIT rate (%)
Zug	11.8%
Lucerne	11.9%
Schwyz	13.4%
Basel-Stadt	14.5%
Geneva	14.7%
Zurich	19.6%

Source: [ESTV (2025)](https://www.estv.admin.ch/) These rates apply to both AG and GmbH structures. However, the AG offers additional tax optimization opportunities through the participation exemption (see below), which can further reduce the effective tax burden for holding companies and groups with multiple subsidiaries. ### Special tax regimes: Patent Box and R&D super-deduction Switzerland offers two key tax incentives for innovative and technology-driven companies: the Patent Box and the R&D super-deduction. Patent Box: - Allows companies to reduce taxable income from qualifying intellectual property (patents, software, similar rights) by up to 90% - Mandatory for all cantons since 2020 (part of the Swiss tax reform) - Requires that the IP was developed or acquired by the Swiss entity and is based on documented R&D expenditure - Particularly beneficial for pharma, biotech, and software companies "Cantons may introduce a patent box with relief up to 90% of IP income." — [Federal Department of Finance (2025)](https://www.admin.ch/) R&D super-deduction: - Optional cantonal incentive allowing an additional deduction of up to 50% of R&D expenses - Not all cantons offer this; check with cantonal tax authorities - Requires detailed documentation of R&D activities and costs "Cantons may provide an additional R&D deduction of up to 50% of expenses." — [Federal Department of Finance (2025)](https://www.admin.ch/) For a tech startup with CHF 500,000 in annual R&D expenses, the super-deduction could reduce taxable income by an additional CHF 250,000, translating to tax savings of approximately CHF 30,000–50,000 depending on the canton. Combined with the Patent Box, these incentives make Switzerland highly competitive for IP-intensive businesses. {{cta:cta-1}} ## Leading industries and largest companies in Switzerland Switzerland's economy is dominated by high-value sectors: pharmaceuticals, financial services, precision manufacturing (watches), and food processing. Understanding the business landscape helps contextualize the legal structures used by leading companies and provides benchmarks for your own business planning. ### Largest Swiss companies Switzerland is home to some of the world's most valuable and influential corporations. Below is a list of the 15 largest Swiss companies by market capitalization or revenue as of 2024–2025.

Company	Industry	Market cap / revenue (approx.)
Nestlé	Food & beverage	~USD 280 billion
Roche	Pharmaceuticals	~USD 220 billion
Novartis	Pharmaceuticals	~USD 190 billion
UBS	Banking	~USD 60 billion
Glencore	Commodities trading	~USD 50 billion
Zurich Insurance Group	Insurance	~USD 45 billion
ABB	Industrial automation	~USD 40 billion
Swiss Re	Reinsurance	~USD 35 billion
Swiss Life	Insurance	~USD 32 billion
Lindt & Sprüngli	Chocolate	~USD 25 billion
Holcim	Building materials	~USD 24 billion
Richemont	Luxury goods	~USD 23 billion
Swatch Group	Watches & luxury	~USD 22 billion
Syngenta	Agrochemicals	~USD 20 billion
Vitol	Commodity trading	~USD 291 billion (revenue)

These companies span diverse sectors but share common traits: most are structured as AGs, leverage Switzerland's favorable tax treaties, and benefit from the country's reputation for stability and quality. For entrepreneurs, studying these companies' structures and strategies provides valuable insights into best practices for scaling in Switzerland. ### Swiss pharma companies Switzerland is a global pharmaceutical powerhouse, home to Novartis, Roche, and Lonza. The industry contributes approximately 5.8% to GDP, employs over 50,000 people directly, and generates CHF 114.5 billion in exports (40.5% of total Swiss exports) as of 2025. Key players: - Novartis (Basel): global leader in oncology and immunology - Roche (Basel): diagnostics and pharmaceuticals; invested CHF 1.2 billion in a new R&D center in 2024 - Lonza (Basel): contract development and manufacturing organization (CDMO) for biologics and cell therapies - Actelion (now part of Johnson & Johnson): pulmonary hypertension treatments - CSL Behring (Bern): plasma-derived therapies The sector's success is driven by Switzerland's strong IP protection, access to top-tier research institutions (ETH Zurich, University of Basel), and favorable tax regimes (Patent Box, R&D super-deduction). For biotech startups, Switzerland offers a unique ecosystem combining capital, talent, and regulatory expertise. ### Famous Swiss watch companies Switzerland's watch industry is synonymous with luxury and precision. Swiss watch exports totaled CHF 21.2 billion in 2025, with mechanical watches generating 86% of turnover. The industry holds approximately 50–60% of the global luxury watch market by value. Leading brands and groups: - Rolex (Geneva): privately held, iconic luxury brand - Patek Philippe (Geneva): family-owned, ultra-high-end mechanical watches - Omega (Biel/Bienne): part of Swatch Group, official timekeeper of the Olympics - Swatch Group (Biel/Bienne): conglomerate owning Omega, Longines, Tissot, and others - Richemont (Geneva): luxury group owning Cartier, IWC, Jaeger-LeCoultre, Panerai - Audemars Piguet (Le Brassus): independent, known for Royal Oak collection The US is the largest export market (CHF 4.4 billion in 2024), though recent tariffs have impacted demand. For entrepreneurs in luxury goods, Switzerland's reputation for quality and craftsmanship provides a powerful brand halo. ### Swiss chocolate companies Switzerland is the world's leading per capita consumer of chocolate (11 kg per person annually) and a major exporter. The industry generated CHF 2.2 billion in turnover in 2024, with exports accounting for CHF 1.28 billion. Key producers: - Lindt & Sprüngli (Kilchberg): premium chocolate, global retail presence - Barry Callebaut (Zurich): world's largest cocoa processor and industrial chocolate supplier - Toblerone (Bern): owned by Mondelez International, iconic triangular bar - Nestlé (Vevey): mass-market chocolate brands (KitKat, Smarties) - Cailler (Broc): part of Nestlé, historic Swiss brand - Maestrani (St. Gallen): regional producer - Villars (Fribourg): premium Swiss chocolate Switzerland ranked 9th globally in chocolate exports in 2023 ($1.15 billion), with main markets in Germany, France, Canada, and the UK. The premium and sustainable chocolate segments are growing strongly, driven by consumer demand for ethical sourcing and high-quality ingredients. ### Innovations in biotech: exosome companies Exosome research represents a cutting-edge niche within Swiss biotech, focusing on cell-free therapies for regenerative medicine, oncology, and inflammation. Switzerland hosts several pioneering companies in this space. Key players: - Exogems SA (Lausanne): early-stage startup developing therapeutic exosomes from adipose tissue; secured CHF 500,000 in 2024 for preclinical studies targeting inflammation, infection, and cancer - Enable Biotech (Zug): CDMO offering R&D and GMP manufacturing for early-stage cell and exosome therapies (preclinical to phase 1/2a) - Lonza (Basel): global CDMO collaborating on exosome-based candidates like Exo-101, expected to reach clinical trials by 2027 The Swiss biotech sector is growing rapidly in cell and gene therapy, with companies like NewBiologix (Lausanne) supporting viral vector production platforms that indirectly enable exosome research. For investors and entrepreneurs, this niche demonstrates Switzerland's capacity to lead in emerging therapeutic modalities. {{cta:cta-1}} ## Company registration process: step-by-step guide Disclaimer: The information provided here is for general informational purposes only and does not constitute legal, immigration, or regulatory advice. Company registration procedures, timelines, and requirements vary by canton and individual circumstances. Always consult a qualified Swiss lawyer, corporate services provider, or immigration specialist before initiating the registration process. Registering a company in Switzerland is a structured process that typically takes 2–4 weeks for EU/EFTA citizens and 6–12 weeks for third-country nationals. Below is a visual overview of the key steps for registering a GmbH, the most common legal form. ### Step 1: document preparation and name selection Name verification: - Check the federal commercial register ([Zefix](https://www.zefix.ch/)) to ensure your proposed name is unique and not already registered - The name must include "GmbH" or "Sàrl" (for French-speaking cantons) - Avoid names that are misleading, offensive, or too similar to existing companies "Zefix provides central access to commercial register records of all cantons." — [Zefix (2025)](https://www.zefix.ch/) Articles of association: - Draft the articles of association (Statuten / Statuts) in German, French, or Italian (depending on the canton) - Key provisions: company name, registered office, business purpose, share capital (CHF 20,000 for GmbH), ownership structure, decision-making procedures - Engage a Swiss lawyer or corporate services provider to ensure compliance with cantonal requirements Timeline: 5–10 working days for document preparation. ### Step 2: bank account opening and capital deposit Bank account: - Open a blocked capital account (Kapitalkonto) at a Swiss bank - Deposit the full share capital (CHF 20,000 for GmbH, CHF 50,000 for AG) - Obtain a bank confirmation certificate (Kapitaleinzahlungsbestätigung) proving the deposit Challenges: - Swiss banks have strict KYC (know your customer) requirements, especially for foreign founders - Expect to provide: passport copies, proof of address, business plan, source of funds documentation - Some banks require an in-person meeting; others accept remote onboarding Timeline: 1–2 weeks, depending on the bank's due diligence process. In my experience, bank account opening is often the most time-consuming step for foreign clients. I recommend preparing a detailed business plan and financial projections in advance, as banks increasingly scrutinize the commercial viability of new ventures. For clients unable to visit Switzerland, I arrange nominee director services to facilitate the process. ### Step 3: notarization and commercial register registration Notarization: - All founding documents (articles of association, shareholders' agreement, appointment of directors) must be notarized by a Swiss notary - Founders must appear in person or appoint a representative with a power of attorney - The notary verifies the identity of founders and ensures compliance with Swiss law Commercial register registration: - Submit notarized documents, bank confirmation, and registration forms to the cantonal commercial register (Handelsregisteramt) - Registration can be done in person, online (in some cantons), or via a legal representative - Processing time: 7–15 working days Timeline: 2–3 weeks total for notarization and registration. Once registered, the company receives a unique identification number (UID) and is officially recognized as a legal entity. The commercial register entry is publicly accessible via Zefix, providing transparency for creditors and business partners. ### Step 4: post-registration actions (taxes, social security, VAT) Tax registration: - The company is automatically registered with cantonal tax authorities for corporate income tax and capital tax - If annual turnover exceeds CHF 100,000, register for VAT (MWST / TVA) with the Federal Tax Administration (FTA) - VAT registration is mandatory for e-commerce businesses from day one, regardless of turnover "VAT obligation arises when worldwide turnover exceeds CHF 100,000 per year." — [ESTV (2025)](https://www.estv.admin.ch/) Social security registration: - If hiring employees, register with the cantonal social security office (AHV / AVS) within 30 days - Employers must contribute to old-age and survivors' insurance (AHV), disability insurance (IV), and unemployment insurance (ALV) "Employers must register with the AHV compensation fund and declare contributions." — [AHV/IV (2025)](https://www.ahv-iv.ch/) Timeline: 1–2 weeks for tax and social security registration. For clients in e-commerce, I emphasize the importance of VAT registration from day one. The CHF 100,000 threshold is calculated based on worldwide turnover, not just Swiss sales. A German SaaS company with CHF 90,000 in EU revenue and CHF 20,000 in Swiss sales (total CHF 110,000) must register for Swiss VAT despite low Swiss sales. ## Important administrative aspects and common mistakes ### What are NOGA codes for Swiss companies? NOGA (Nomenclature Générale des Activités économiques) is Switzerland's official classification system for economic activities, derived from the European NACE system. Every company registered in Switzerland must declare a NOGA code, which determines statistical reporting requirements and, in some cases, regulatory obligations. Key facts: - NOGA has 5 hierarchical levels: section (1 letter), division (2 digits), group (3 digits), class (4 digits), subclass (5 digits) - The code is assigned based on the company's primary business activity - NOGA 2008 is currently in use; NOGA 2025 will be introduced in 2026 - The official NOGA directory is available on the Federal Statistical Office's KUBB tool Example: - A software development company might use NOGA code 62.01 (Computer programming activities) - A management consulting firm might use NOGA code 70.22 (Business and other management consultancy activities) Choosing the correct NOGA code is important for statistical purposes and may affect eligibility for certain tax incentives or regulatory exemptions. Consult with your corporate services provider or cantonal authorities if unsure. ### Common mistakes when choosing and registering Mistake 1: underestimating director residency requirements Many foreign entrepreneurs assume they can manage a Swiss company remotely without appointing a Swiss-resident director. This is incorrect. Both AG and GmbH require at least one director with Swiss residency and the right to sign on behalf of the company. Failing to meet this requirement blocks registration. Solution: Appoint a nominee director (a Swiss resident who acts as a formal director while you retain operational control) or relocate a key team member to Switzerland. Nominee director services typically cost CHF 3,000–8,000 annually. Mistake 2: choosing the wrong canton for tax optimization Entrepreneurs often focus solely on the legal form (AG vs. GmbH) and overlook the impact of canton selection. A company in Zug (11.9% effective tax rate) pays nearly half the tax of a company in Zurich (19.6%) on the same profit. Solution: Conduct a canton comparison analysis before registering. Consider not only tax rates but also access to talent, infrastructure, and proximity to key markets. In one case, a logistics client chose Lucerne over Zug because lower real estate costs and better transport links offset the marginal tax difference. > "Many entrepreneurs focus only on share capital, forgetting that canton selection can save them tens of thousands of francs annually in taxes. It's not just about the headline rate—administrative efficiency, access to talent, and proximity to markets all matter." — Markus Pritzker, Corporate Law Consultant Mistake 3: ignoring administrative costs and audit requirements The initial capital requirement (CHF 20,000 for GmbH, CHF 100,000 for AG) is only the beginning. Ongoing costs include: - Annual accounting and tax filing: CHF 2,000–5,000 - Mandatory audit (for companies exceeding certain thresholds): CHF 5,000–15,000 - Legal and compliance services: CHF 1,000–3,000 - Nominee director fees (if applicable): CHF 3,000–8,000 Solution: Budget for total annual costs of CHF 5,000–15,000 for a small GmbH, and CHF 10,000–30,000 for an AG. Underestimating these costs can strain cash flow in the early years. Mistake 4: misunderstanding VAT thresholds for e-commerce The CHF 100,000 VAT threshold is calculated based on worldwide turnover, not just Swiss sales. A German SaaS company with CHF 90,000 in EU revenue and CHF 20,000 in Swiss sales (total CHF 110,000) must register for Swiss VAT despite low Swiss sales. Solution: Track global revenue from day one and register for VAT proactively if you expect to exceed CHF 100,000 in worldwide turnover within 12 months. Mistake 5: incomplete or incorrect documentation Errors in the articles of association, missing signatures, or untranslated documents can delay registration by weeks. All founding documents must be notarized and submitted in the official language of the canton (German, French, or Italian). Solution: Engage a Swiss lawyer or corporate services provider to review all documents before submission. Ensure that all founders' passports are valid and that proof of address is current. {{cta:cta-1}} ## Useful resources and official links - SME Portal (Swiss Government): Official portal for small and medium-sized enterprises, offering guides on company formation, taxation, and compliance. Visit [SME Portal](https://www.sme.admin.ch/). - Central Commercial Register (Zefix): Online database for verifying company names and checking existing registrations. Access via [Zefix](https://www.zefix.ch/). - Federal Tax Administration (FTA): Official source for corporate tax rates, VAT registration, and tax compliance. Visit [ESTV](https://www.estv.admin.ch/). - EasyGov.swiss: Online platform for simplified company registration and administrative procedures. Search for "EasyGov.swiss" on the Swiss government portal. These resources provide authoritative, up-to-date information and allow you to verify details independently. For complex cases, consult a Swiss lawyer or corporate services provider to ensure compliance with all legal and regulatory requirements.

Companies in Switzerland: complete guide to business structures and leading industries