Knowledge Base

Swiss formation guides.
Written by practitioners.

Practical reference guides on Swiss company formation, corporate tax, FINMA licensing, and banking — written by the advisors at Goldblum & Partner AG. No marketing copy; just the legal and procedural facts.

Formation→

Swiss Company Formation Cost: AG, GmbH, Notary and Ongoing Fees

A breakdown of the actual costs when forming a Swiss AG or GmbH: Handelsregister fees, notary, stamp duty, share capital, and ongoing annual compliance costs.

Stefan Brunner15 Apr 20268 min

Formation→

Company Formation in Zug: Tax Advantages, Crypto Valley, and Registration Timeline

Why international founders choose Zug: 11.85% combined CIT, Crypto Valley infrastructure, faster Handelsregister processing, and AG shareholder privacy.

Stefan Brunner28 Apr 20267 min

Formation→

Starting a Business in Switzerland as a Foreigner: Complete 2026 Guide

Foreign nationals can form a Swiss AG or GmbH with 100% foreign ownership. Covers the resident director requirement, registered office, share capital, bank account opening, and work permits.

Stefan Brunner5 Apr 202610 min

Tax→

Zug Tax Rate 2026: Corporate and Individual Tax in the Lowest-Tax Canton

Zug's combined corporate income tax rate is 11.85% — the lowest in Switzerland. Covers the rate breakdown, cantonal comparison, withholding tax, capital gains, and lump-sum taxation.

Stefan Brunner20 Mar 20267 min

Tax→

Swiss Participation Deduction (Beteiligungsabzug): How DBG Art. 69–70 Works

The participation deduction effectively exempts inter-company dividends and capital gains from Swiss corporate tax. A technical guide to the thresholds, calculation method, and WHT interaction.

Stefan Brunner10 Mar 20269 min

Formation→

Swiss Commercial Register: How the Handelsregister and ZEFIX Work

The Handelsregister is the official Swiss commercial register. Every AG and GmbH must be entered before it can conduct business. Covers the registration process, ZEFIX search, and UID.

Stefan Brunner22 Apr 20266 min

Formation→

Starting a Business in Switzerland: AG, GmbH, or Sole Proprietorship?

The right entity depends on liability exposure, tax, capital, and whether you plan to raise investment. A practical comparison of the three main structures.

Stefan Brunner10 Apr 20268 min

Corporate→

Swiss Company Liquidation: Voluntary Dissolution of an AG or GmbH

Voluntary dissolution requires a shareholder resolution, liquidator appointment, and a three-call creditor process before assets can be distributed and the company struck off.

Stefan Brunner2 Apr 20268 min

Corporate→

Swiss Real Estate Company: Structure, Transfer Tax, and Cantonal Rules

Holding real estate in a Swiss AG can defer cantonal real estate gains tax on the sale of shares. Covers the structure, LREC rules, and canton-specific considerations.

Stefan Brunner18 Apr 20269 min

Legal→

Swissness Legislation: Who Can Use the Swiss Cross and 'Swiss Made' Label

The Swissness Act (MSchG Art. 47ff) defines when a product can be labelled Swiss Made or use the Swiss cross. Thresholds differ for food, industrial goods, and services.

Stefan Brunner12 Apr 20267 min

Legal→

Intellectual Property in Switzerland: Patents, Trademarks, and the Patent Box

Switzerland is a signatory to the EPC. IP registration through the IGE and the patent box tax regime (90% income reduction, StHG Art. 24a) are covered in detail.

Stefan Brunner8 Apr 20269 min

Legal→

Debt Collection in Switzerland: SchKG, Betreibung, and the Pfändung Process

Swiss debt collection is governed by the SchKG. The process — Betreibungsbegehren, Zahlungsbefehl, and Rechtsöffnung — is civil, documented, and predictable.

Stefan Brunner6 Apr 20267 min

Tax→

Tax Deductions for Continuing Education in Switzerland

Individuals can deduct up to CHF 12,500 per year from federal taxable income (DBG Art. 33a). Business training costs are fully deductible. Cantonal deductions vary.

Stefan Brunner14 Apr 20265 min

Tax→

Pillar 3a Contribution Limits and Purchase Rules for the Self-Employed

The 2026 Pillar 3a maximum is CHF 7,258 for employed persons and CHF 36,288 for the self-employed without a pension fund. Contributions reduce taxable income.

Stefan Brunner16 Apr 20266 min

Accounting→

Fixed Assets Accounting in Switzerland: OR Art. 960a and Depreciation

Swiss accounting law (OR Art. 960a–960d) requires tangible fixed assets to be valued at cost less necessary depreciation. ESTV sets commercially customary rates.

Stefan Brunner20 Apr 20266 min

HR & Compliance→

Swiss Social Insurance: AHV, IV, EO, ALV, and BVG for Companies

Swiss employers must register with the AHV compensation office and deduct 10.6% AHV/IV/EO contributions from the first salary. Covers all compulsory insurance obligations.

Stefan Brunner25 Mar 20268 min

Banking→

Swiss Numbered Bank Accounts: What They Are and Who Can Open One

Swiss numbered accounts restrict internal use of the account holder's name. They do not provide anonymity — Swiss banks comply with AEOI and CRS. Who qualifies and what they offer.

Stefan Brunner24 Apr 20266 min

Banking→

Swiss Private Banks: Minimum Requirements, Services, and How to Apply

Swiss private banks typically require CHF 500,000–1,000,000 in investable assets. Covers the major banks, account minimums, services, and onboarding for non-residents.

Stefan Brunner28 Apr 20268 min

Business→

The CFO's Role in a Swiss Company: Responsibilities and Statutory Duties

In Swiss companies, CFO duties overlap with board obligations under OR Art. 716a. Covers financial reporting, audit liaison, and personal liability exposure.

Stefan Brunner26 Apr 20267 min

Business→

The Biggest Swiss Companies: A Sectoral Overview

Switzerland's largest companies include Glencore, Vitol, Nestlé, Novartis, and Roche. Most are structured as AG. An overview of key sectors and the role of Zug in commodity and holding structures.

Stefan Brunner30 Apr 20265 min

Business→

Small Business Opportunities in Switzerland for Foreign Entrepreneurs

Switzerland's consulting, fintech, crypto, and asset management sectors are open to foreign entrepreneurs who structure their Swiss entity correctly and meet the resident-director requirement.

Stefan Brunner2 May 20267 min

Tax→

How Entrepreneurs Earn Income Through a Swiss Company

Foreign entrepreneurs can earn Swiss-sourced income through a Swiss AG or GmbH without relocating. Covers dividend strategies, management fees, participation exemption, and WHT.

Stefan Brunner4 May 20268 min

Business→

Business Schools in Switzerland: HSG, IMD, and ETH Zurich

Switzerland's leading business schools — HSG, IMD Lausanne, and ETH Zurich — are globally ranked. For founders, executive education in Switzerland can also carry tax benefits.

Stefan Brunner6 May 20265 min

Swiss formation guides.Written by practitioners.

Swiss Company Formation Cost: AG, GmbH, Notary and Ongoing Fees

Company Formation in Zug: Tax Advantages, Crypto Valley, and Registration Timeline

Starting a Business in Switzerland as a Foreigner: Complete 2026 Guide

Zug Tax Rate 2026: Corporate and Individual Tax in the Lowest-Tax Canton

Swiss Participation Deduction (Beteiligungsabzug): How DBG Art. 69–70 Works

Swiss Commercial Register: How the Handelsregister and ZEFIX Work

Starting a Business in Switzerland: AG, GmbH, or Sole Proprietorship?

Swiss Company Liquidation: Voluntary Dissolution of an AG or GmbH

Swiss Real Estate Company: Structure, Transfer Tax, and Cantonal Rules

Swissness Legislation: Who Can Use the Swiss Cross and 'Swiss Made' Label

Intellectual Property in Switzerland: Patents, Trademarks, and the Patent Box

Debt Collection in Switzerland: SchKG, Betreibung, and the Pfändung Process

Tax Deductions for Continuing Education in Switzerland

Pillar 3a Contribution Limits and Purchase Rules for the Self-Employed

Fixed Assets Accounting in Switzerland: OR Art. 960a and Depreciation

Swiss Social Insurance: AHV, IV, EO, ALV, and BVG for Companies

Swiss Numbered Bank Accounts: What They Are and Who Can Open One

Swiss Private Banks: Minimum Requirements, Services, and How to Apply

The CFO's Role in a Swiss Company: Responsibilities and Statutory Duties

The Biggest Swiss Companies: A Sectoral Overview

Small Business Opportunities in Switzerland for Foreign Entrepreneurs

How Entrepreneurs Earn Income Through a Swiss Company

Business Schools in Switzerland: HSG, IMD, and ETH Zurich

Swiss formation guides.
Written by practitioners.