Formation
Swiss Company Formation Cost: AG, GmbH, Notary and Ongoing Fees
Stefan Brunner
Senior Advisor
15 April 2026
8 min read
The most common source of confusion when budgeting a Swiss company formation is treating share capital as a cost. It is not. The CHF 100,000 minimum for an AG and the CHF 20,000 minimum for a GmbH become the company's working capital — they are transferred from the founders' account to the company and remain available for operational use. What founders actually pay out of pocket are government fees, notary fees, and professional advisory fees.
Share capital: what you deposit, not what you lose
| Entity | Minimum authorised capital | Minimum paid-in at formation | Legal basis |
|---|---|---|---|
| AG (Aktiengesellschaft) | CHF 100,000 | CHF 50,000 (or 20% if higher) | OR Art. 621, 632 |
| GmbH (Gesellschaft mit beschrankter Haftung) | CHF 20,000 | CHF 20,000 (100% fully paid-in) | OR Art. 773, 777c |
The capital is deposited into a blocked formation account at a Swiss bank before the notarial deed is signed. The bank issues a capital confirmation certificate (Einzahlungsbestatigung). After the company is entered in the Handelsregister, the account is unblocked and the capital is available to the company.
Handelsregister registration fee
The cantonal Handelsregisteramt charges a registration fee for entering a new company. In Zug, the fee for a standard AG or GmbH electronic registration is approximately CHF 600. The Handelsregisteramt publishes its fee schedule under cantonal ordinance — the fee is set by the canton and is not negotiable.
Once registered, the company is published in the FOSC (Schweizerisches Handelsamtsblatt — Swiss Official Gazette of Commerce), which is available at shab.ch. The company's legal existence begins on the date of the Handelsregister entry, not the date of the notarial deed.
Notary fees
Swiss company formation requires a notarial deed (offentliche Beurkundung) for the incorporation. The notary certifies the articles of association (Statuten), the founder declarations, and the appointment of the first board or management. Notary fees are set by cantonal tariff schedules and vary by canton.
In Zug, notary fees for a standard AG or GmbH formation are typically in the range of CHF 500 to CHF 1,500 depending on complexity, the number of founders, and whether a power of attorney is required for non-resident founders. The notary is typically engaged alongside the fiduciary or law firm handling the formation.
Stamp duty (Emissionsabgabe)
Issuance stamp duty (Emissionsabgabe) is levied at 1% on paid-in share capital above CHF 1,000,000 per company (StG Art. 5–6). The first CHF 1,000,000 of capital is exempt. For a standard AG with CHF 100,000 authorised capital or a GmbH with CHF 20,000, no stamp duty applies. Stamp duty only becomes relevant for companies with paid-in capital above the CHF 1,000,000 lifetime exemption threshold.
Infographic
Swiss Company Formation — Cost Overview
Typical cost components for AG and GmbH incorporation
CHF 600
Commercial register fee
Fixed cantonal fee for entry into the Handelsregister (varies slightly by canton).
CHF 1K–2K
Notary fees
Notarial authentication of articles of association and shareholder resolutions.
CHF 65
SHAB publication fee
Official Gazette (Schweizerisches Handelsamtsblatt) publication of new incorporation.
CHF 3K–8K
Total typical range
Including advisor fees for drafting articles, capital deposit guidance, and registration.
Professional advisory fees
Professional fees for formation advisory, document preparation, and Handelsregister filing vary by provider and complexity. A typical end-to-end formation engagement in Zug — including articles of association drafting, notary coordination, bank liaison for the formation account, and Handelsregister filing — is quoted on a fixed-fee basis.
Formation fee note
Goldblum & Partner AG quotes formation engagements on a fixed-fee basis depending on entity type, number of founders, residence of founders, and any special provisions in the articles. Contact us for a specific proposal: no advisory fees are published as a standard tariff because each formation has different complexity.
Formation timeline and cost by step
| Step | Duration | Approximate cost |
|---|---|---|
| Company name check (Zefix) | 1 day | Free (self-service at zefix.ch) |
| Articles of association drafting | 3–7 days | Included in advisory fee |
| Capital deposit — blocked account | 1–3 days (residents) / 5–30 days (non-residents) | Bank fee: typically CHF 0–300 |
| Notarial deed signing | 1 day | CHF 500–1,500 (Zug cantonal tariff) |
| Handelsregisteramt filing + processing | 7–21 days | CHF ~600 (Handelsregister fee) |
| Operating bank account opening | 5–30 days | Bank-dependent; typically no formation fee |
| VAT registration (if applicable) | 5–10 days | Free (self-service via ESTV portal) |
| AHV registration (if hiring) | 5–10 days | Free (cantonal compensation office) |
Ongoing annual compliance costs
Statutory accounting (OR Art. 957)
Every Swiss AG and GmbH must prepare annual financial statements (balance sheet, income statement, and notes) in accordance with OR Art. 958. Double-entry bookkeeping is mandatory for companies with annual turnover above CHF 500,000; smaller companies may use simplified income/expense accounting. Financial statements must be prepared annually and approved by the board.
Statutory audit
Ordinary audit is mandatory if the company exceeds two of three thresholds for two consecutive years: CHF 40 million revenue, CHF 20 million balance sheet total, or 250 full-time employees (OR Art. 727). Companies below these thresholds are subject to limited audit. Companies with 10 or fewer employees can opt out of the audit entirely by unanimous shareholder resolution (OR Art. 727a).
VAT filing
VAT registration is mandatory when worldwide taxable turnover exceeds CHF 100,000 per year (MWSTG Art. 10). The standard rate is 8.1% (in force from 1 January 2024), with a reduced rate of 2.6% for food and medicines and a special rate of 3.8% for accommodation. VAT returns are filed quarterly or annually via the ESTV portal.
Corporate income tax
Swiss companies pay corporate income tax at two levels: federal (DBG) and cantonal/municipal (StHG). In Zug, the combined effective rate is 11.85%. The tax year is the company's financial year (typically the calendar year). The filing deadline is typically 31 March of the following year, extendable on request.
Registered office and domicile
Every Swiss company must maintain a registered office (Sitz) in Switzerland (OR Art. 931). If the company does not have a physical Swiss office, a virtual office or domicile service is required. Goldblum & Partner offers the Baarerstrasse 25, Zug address as registered office, activating within 1–3 business days after KYC completion.
Infographic
Formation Cost Breakdown
Proportion of total formation cost by category (typical AG formation)
Total cost summary
| Cost item | AG | GmbH |
|---|---|---|
| Share capital (refundable working capital) | CHF 100,000 (CHF 50,000 min paid-in) | CHF 20,000 (fully paid-in) |
| Handelsregister fee (Zug) | ~CHF 600 | ~CHF 600 |
| Notary fee (Zug, standard) | CHF 500–1,500 | CHF 500–1,500 |
| Stamp duty | CHF 0 (capital < CHF 1M) | CHF 0 (capital < CHF 1M) |
| Professional formation advisory | Fixed fee — request quote | Fixed fee — request quote |
| Registered office / virtual office (annual) | From CHF 600/year | From CHF 600/year |
| Accounting + tax filing (annual) | Depends on volume — request quote | Depends on volume — request quote |
Key point: The share capital is not a sunk cost. It becomes the company's working capital and is available for operational expenses, investments, or distributions after the company is registered. The true cash outflow at formation is the Handelsregister fee, notary fee, and professional advisory fee — typically CHF 2,000–5,000 in out-of-pocket costs beyond the capital deposit for a standard formation in Zug.
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