SwissCompany
Formation.
AG · GmbH · Banking · FINMA licensing. Zug-based since 2007. Fully remote via POA.
SwissCompany
Formation.
AG · GmbH · Banking · FINMA licensing. Zug-based since 2007. Fully remote via power of attorney — no travel required.
19 yrs
In practice
Founded 2007, Zug
11.85%
Corp. tax
Zug canton + federal
20+
Shelf companies
AG & GmbH ready now
CHF 100K
AG capital
OR Art. 621
CHF 20K
GmbH capital
OR Art. 773
100%
Remote capable
Power of attorney
Services
AG Formation
Swiss AG
Aktiengesellschaft
- CHF 100,000 share capital (OR Art. 621)
- CHF 50,000 paid-in at incorporation
- 2–4 weeks from notarised POA
- Shelf AG available — same-day transfer
- ZEFIX registration + UID number included
GmbH Formation
Swiss GmbH
Gesellschaft mit beschränkter Haftung
- CHF 20,000 fully paid-in (OR Art. 773)
- Single-member GmbH permitted
- 2–3 weeks typical timeline
- Shelf GmbH available immediately
- Annual filing + compliance included
Banking
Swiss Bank Account
Corporate & private banking
- Cantonal, cantonal-private, and private banks
- Non-resident accounts — remote VideoIdent
- IBAN within 5–10 business days
- Crypto-friendly banks available
- BankG innovation sandbox — up to CHF 1M deposits without banking licence
FINMA Licensing
Regulatory
VASP · SRO · FinIA · DLT
- FINMA VASP authorisation (crypto/AML Art. 2(3))
- SRO membership — GwG compliance
- FinIA Art. 17 portfolio manager licence
- BankG Art. 1b fintech licence (max CHF 100M)
- DLT trading facility (FinfraG Art. 73a)
Accounting
Accounting & Payroll
Full Swiss compliance stack
- Swiss GAAP accounts (OR Art. 958+)
- AHV/ALV/BVG/UVG payroll processing
- VAT registration — MWSTG threshold CHF 100K
- VAT standard rate 8.1% — monthly/quarterly filing
- CFO-as-a-service available
Virtual Office
Virtual Office
Zug registered address
- CHF 95/month — Baarerstrasse 25, Zug
- Domicile address for AG/GmbH
- Mail handling + forwarding
- Phone answering + meeting room access
- Nominee director available (OR Art. 718(4))
Tax & Wealth
Tax Planning
International structuring
- Zug: 11.85% combined corporate tax rate
- Holding company — participation exemption
- Lump-sum taxation (DBG Art. 14) from CHF 435K
- Swiss B permit for financially independent
- International tax structuring advice
Shelf Companies
Ready-Made Companies
20 units — AG & GmbH
- 20 shelf AG and GmbH units available now
- Operational entity within 24 hours
- Skips standard 2–4 week formation
- Clean corporate history — no liabilities
- Transfer by notarised share assignment
Residency
Swiss Residence Permits
B permit · C permit · Investor
- B permit for financially independent (AIG Art. 30)
- VZAE Art. 25 — CHF 1M+ net worth typical
- Business activity visa (Schengen C)
- Full permit application management
- Ongoing compliance + renewals
Why Switzerland
Why register a company
in Switzerland?
AAA
Sovereign credit — Moody's Aaa / S&P AAA / Fitch AAA
Switzerland holds the highest possible credit rating from all three major agencies. Political neutrality since 1815, federal debt-to-GDP below 40%, and a fully independent central bank (SNB) underpin one of the world's most stable sovereign profiles.
11.85%
Zug vs EU average ~25%
Zug canton's combined cantonal and federal corporate tax rate of 11.85% is less than half the EU average. No trade tax equivalent (Gewerbesteuer) unlike Germany.
100+
Double Taxation Agreement network
Switzerland has over 100 DTAs in force — covering all major economies including USA, UK, Germany, China, and UAE — reducing or eliminating withholding tax on dividends, royalties, and interest.
Tier 1
World-class banking infrastructure
UBS, Julius Baer, Pictet, and 200+ cantonal and private banks. FINMA supervision ranks among the most respected in the world. Swiss bank secrecy protects legitimate privacy within OECD-compliant frameworks.
100%
No restriction on foreign ownership
Foreign nationals may own 100% of a Swiss AG or GmbH with no domestic shareholder requirement. A Swiss-domiciled authorised representative (OR Art. 718(4)) is required — not a Swiss national.
Canton corporate tax comparison(cantonal + federal combined)
| Canton | Rate |
|---|---|
| Zug | 11.85% |
| Nidwalden | ~11.9% |
| Lucerne | ~12.3% |
| Basel-Stadt | ~13.0% |
| Geneva | 14.70% |
| Vaud | 14.72% |
| Zurich | 19.61% |
| Bern | 20.54% |
Participation exemptionDBG Art. 69–70
Swiss holding companies benefit from a participation relief (Beteiligungsabzug) that effectively eliminates corporate tax on qualifying dividend income and capital gains — a core advantage for international group structures.
Dividend income
Participation exemption applies when the Swiss company holds ≥10% of share capital or the investment has a fair market value of ≥CHF 1,000,000. Qualifying dividends are effectively tax-exempt.
Capital gains
Capital gains on disposal qualify for the same exemption provided the holding period is ≥1 year and the threshold (≥10% / ≥CHF 1M) is met at disposal.
Patent box (StHG Art. 24a)
Qualifying IP income subject to up to 90% reduction at cantonal level. Available in Zug since 2020. Combine with R&D super-deduction for maximum benefit.
Source: DBG Art. 69–70, StHG Art. 24a. Specific facts must be assessed by a qualified Swiss tax advisor.
Legal Entities
Swiss legal entities:
which company type is right for you?
Switzerland offers seven principal legal forms. The AG and GmbH account for over 95% of foreign-owned structures. The choice affects capital requirements, shareholder privacy, share transferability, and ongoing compliance burden.
| Entity | Min. Capital | Liability | Public Register | Typical Use |
|---|---|---|---|---|
| AGAktiengesellschaft | CHF 100K (CHF 50K paid-in) | Shareholders limited to capital | Directors only; shareholders private | International holding, IPO, regulated business |
| GmbHGesellschaft mit beschränkter Haftung | CHF 20K (fully paid-in) | Members limited to capital | Members named publicly (ZEFIX) | SME, single-founder, family business |
| EinzelfirmaSole proprietorship | None | Unlimited personal liability | Required if revenue ≥CHF 100K | Freelancer, sole trader, low-risk activity |
| KGKommanditgesellschaft | None | General partner unlimited; limited partners to contribution | Both partners listed | Private equity, fund structures |
| BranchZweigniederlassung | None (foreign parent capital applies) | Parent company fully liable | Registered with parent entity reference | Market entry, regulatory presence |
| StiftungFoundation | CHF 50K typical (no statutory minimum) | Foundation assets only | Foundation board listed | Philanthropy, family wealth, asset holding |
| VereinAssociation | None | Association assets only | Optional registration | Non-profit, sports clubs, industry bodies |
AG
Aktiengesellschaft
Min. CHF 50,000 paid-in at incorporation; remainder callable later by board resolution
OR Art. 621.2 — USD, EUR, GBP etc. accepted since 2023 OR revision
Single-member AG permitted under revised OR
Only directors filed with ZEFIX; no public share register for AG
No notarisation required for ordinary shares; bearer shares abolished since 2019
General Meeting + Board of Directors + Audit Committee (OR Art. 698, 707, 727)
GmbH
Gesellschaft mit beschränkter Haftung
100% must be paid-in at incorporation; min CHF 100 per share (Stammanteil)
Single-member GmbH permitted
All Gesellschafter named publicly in ZEFIX commercial register
Public notary involvement for every transfer of shares
At least one Swiss-domiciled signatory required (OR Art. 814(3))
Full audit only if balance ≥ CHF 20M or revenue ≥ CHF 40M
Online registration approx. CHF 2,000; traditional notary route up to CHF 8,000
24h
Shelf companies — operational entity today
When speed matters, a shelf AG or GmbH bypasses the 2–6 week formation process entirely. We maintain 20 pre-incorporated shelf units with clean corporate history and no liabilities. Transfer is executed by notarised share assignment — you control the entity within 24 hours.
11.85%
Zug corporate tax rate
cantonal + federal combined
Why Zug
Switzerland's most
tax-efficient canton.
Zug canton combines the lowest combined corporate tax rate in Switzerland with proximity to Zurich, FINMA-friendly regulation, and a mature ecosystem for blockchain, fintech, and international holding structures. Our team has operated from Zug since 2007 — we know the registry, the tax authority, and the banks.
11.85%
Combined corporate tax (cantonal + federal) — lowest of major Swiss cantons
Geneva 14.7%
Geneva combined rate — 2.85 pp higher than Zug
Zurich 19.6%
Zurich combined rate — more than 65% higher than Zug
8.1% VAT
Swiss standard VAT rate — threshold CHF 100,000 annual turnover
CHF 435K
Minimum deemed income for lump-sum taxation (DBG Art. 14)
Crypto Valley
Zug canton — 1,000+ blockchain/crypto firms registered
- Physical address: Baarerstrasse 25, 6300 Zug — walking distance from Zug cantonal registry
- Zug cantonal tax authority (Kantonales Steueramt Zug) — familiar with complex foreign structures
- Holding company participation exemption on dividends ≥10% shareholding
- No wealth tax on corporate assets at cantonal level
- ZEFIX registration — digital company register, publicly searchable
- Distance from Zurich airport: 40 minutes by direct train
Requirements
Requirements for Swiss
company formation
Three requirements apply universally: a Swiss-domiciled authorised representative, a Swiss registered office, and minimum paid-in capital. All other steps are handled by our team.
At least one member of the board of directors authorised to represent the company must be domiciled in Switzerland.
Swiss citizenship is NOT required — any person (EU national, foreign national with Swiss C permit) can qualify.
At least one managing director (Geschäftsführer) authorised to represent the company must be domiciled in Switzerland.
Same rule as AG — domicile in Switzerland, not nationality. Virtual office address is insufficient; personal domicile required.
Registered office: Any Swiss canton. A virtual office address is legally sufficient — a physical presence is not required. We provide a registered domicile at Baarerstrasse 25, 6300 Zug for CHF 95/month, in the same building as the cantonal registry.
Document checklist
Passport copy
Notarised copy for each beneficial owner and director; must be valid
Proof of domicile
Utility bill or bank statement, not older than 3 months, in Latin script or translated
Articles of association (AOA)
Prepared by our advisors — reviewed and signed by founders at the Swiss notary
Capital deposit certificate
Swiss bank confirmation of capital deposit (Einzahlungsbestätigung) prior to notarisation
Power of attorney (POA)
Required if founders sign remotely — notarised and apostilled in country of residence
Corporate extract (if legal entity founder)
Certificate of Incorporation or equivalent, apostilled, dated within 6 months
Beneficial ownership declaration
CDB 20 Form A (for individuals) or Form K (for legal entities) — required by Swiss banks (VSB 20)
Capital requirements
| Entity | Total Capital | Paid-in at Incorporation |
|---|---|---|
| AGAktiengesellschaft | CHF 100,000 | CHF 50,000 |
| GmbHGesellschaft mit beschränkter Haftung | CHF 20,000 | CHF 20,000 |
Process
How incorporation works.
Step by step.
Free Consultation
Speak with a Zug advisor. We review your structure goals, recommend the optimal entity type (AG or GmbH), canton, and incorporation strategy. No commitment required.
Document Collection
We send a tailored checklist. Typical requirements: passport copy, proof of address, beneficial ownership declaration (CDB 20 Form A/K). All handled digitally.
Notary & ZEFIX Registration
We prepare articles of association, arrange the notary appointment, deposit share capital at a Swiss bank, and submit to ZEFIX (commercial register). You sign by notarised POA — no travel required.
Post-Incorporation Setup
Banking introduction, VAT registration if applicable, AHV registration for payroll, virtual office activation, nominee director appointment if required. One team handles everything.
Shelf companies skip steps 03 — operational entity within 24 hours via share transfer. 20 AG and GmbH units currently available.
Costs & Timeline
Swiss company formation
costs and timeline
Government and third-party fees
| Item | Fee |
|---|---|
| Handelsregisteramt (commercial register) | ~CHF 600 |
| Notary fee | CHF 600–1,000 |
| Capital deposit bank | CHF 200–500 |
| ZEFIX UID registration | Included |
| VAT registration (MWSTG) | Free |
Professional advisory fees quoted separately on request. All CHF amounts are indicative — verify with cantonal registry.
Formation timeline
| Step | Duration |
|---|---|
| Company name reservation / check | 1 business day |
| Articles of association drafting | 3–7 days |
| Bank account (capital deposit) | 1–30 days |
| Notary appointment | 1 day |
| Handelsregisteramt filing | 7–21 days |
| End-to-end — GmbH | 2–4 weeks |
| End-to-end — AG | 3–6 weeks |
| Shelf company transfer | 24 hours |
Ongoing compliance obligations
Annual accounts
OR Art. 957Every Swiss company must prepare annual financial statements in CHF. AG and GmbH with revenue ≥CHF 500K require ordinary bookkeeping. Audit required if ≥2 of: 250+ FTE, CHF 40M+ revenue, CHF 20M+ balance sheet.
Annual general meeting (AGM)
OR Art. 699AGM must be held within 6 months of year-end for AG; GmbH requires annual Gesellschafterversammlung. Agenda must include approval of accounts and discharge of the board.
VAT filing
MWSTGStandard rate 8.1% (from 1 January 2024). Quarterly or semi-annual filing depending on method (effective or flat-rate). Mandatory registration threshold CHF 100,000 annual revenue.
AHV / social insurance
AHVGEmployers must register with a Swiss compensation office (Ausgleichskasse) and withhold AHV (8.7%), IV (1.4%), EO (0.5%). Employee contribution matched by employer. Applies from first employee.
Corporate tax filing
DBG / StHGAnnual corporate tax return filed with cantonal tax authority. Due date varies by canton — typically 6–9 months after year-end. Zug is known for responsive tax authority and efficient processing.
About the firm
Since 2007, our Zug-based team has advised foreign entrepreneurs, family offices, and institutional investors from our Zug headquarters. We handle every step — from ZEFIX registration and bank account opening to FINMA licensing and ongoing accounting — coordinated by one team, without requiring you to travel to Switzerland. Our practice covers corporate law, banking and finance, tax planning, M&A, and dispute resolution. Clients engage us through a notarised power of attorney and receive updates digitally throughout the process.
Free ConsultationPractice areas
2007
Year founded in Zug
20+
Shelf companies available
Baarerstrasse 25 · 6300 Zug
Main office — walking distance from Zug cantonal registry and tax authority
Your Advisor
Zug-based expertise,
across every practice area
Formation, tax, and FINMA licensing are handled by a dedicated specialist — not a generalist call centre. Stefan covers every stage of your Swiss entity from initial consultation through ongoing compliance.
Stefan Brunner
Senior Advisor
Stefan Brunner advises international founders and investors on the full lifecycle of Swiss entity ownership — from AG and GmbH incorporation through corporate tax, FINMA licensing, and banking introductions. He began his career in financial regulatory advisory in Zurich before joining Goldblum & Partner AG in Zug, where he handles formation via power of attorney, cantonal tax filings, VAT and AHV compliance, VASP authorisations, and residence permit coordination.
Education · University of Bern — Law Faculty
Career · Zurich financial regulatory boutique (3 years FINMA advisory)
Based in Zug (Baarerstrasse 25). Client meetings by appointment. All engagements handled via notarised power of attorney — no travel to Switzerland required.
Client Reviews
Clients from 30+ countries
trust our Zug office
Foreign entrepreneurs, family offices, and fintech founders — all managed their Swiss company formation and compliance entirely remotely.
The whole AG formation was handled without us visiting Switzerland once. Power of attorney, bank account, commercial register — done in under four weeks. Every step was explained clearly in advance.
AG Formation
Thomas H. · CEO
🇩🇪 Munich, Germany
We needed a Zug entity within 30 days to close a funding round. The shelf company was transferred in 24 hours. Our lead investor received the signed commercial register extract the same week.
Shelf Company
Sarah K. · Founder
🇬🇧 London, UK
Banking introduction was the part I was most worried about. Our advisor had established relationships with the right banks and the corporate account was opened without complications.
Banking Introduction
David C. · Managing Director
🇸🇬 Singapore
Names abbreviated for client confidentiality. Full references available on request for institutional clients.
FAQ
Frequently asked
questions
Precise answers to the most common questions about forming a company in Switzerland. For specific advice on your structure, book a free consultation.
Free consultation
Free Consultation
Ready to incorporate
in Switzerland?
Speak with a Zug advisor. We'll review your structure, recommend the optimal entity type, and outline the timeline. No commitment — no pricing barrier at entry.
Baarerstrasse 25 · 6300 Zug · Switzerland · Est. 2007