Swiss AG Formation
Swiss Aktiengesellschaft (AG).
The international standard.
The AG is Switzerland's premier corporate vehicle for international entrepreneurs, holding structures, and FINMA-regulated businesses. Shareholders are not listed publicly. Shares transfer without notarisation. Our Zug office manages the complete formation remotely via power of attorney.
CHF 100K
Minimum share capital
CHF 50K
Paid-in at incorporation
3–6 wks
Formation time
Private
Shareholder register
AG Structure
Swiss AG — key facts
and legal requirements
AG (Aktiengesellschaft) — specifications
Of which CHF 50,000 must be paid-in at incorporation. Remainder callable by board resolution (OR Art. 621).
Board may denominate capital in USD, EUR, GBP or other currency under revised OR Art. 621.2.
Since the 2023 OR revision, a single natural or legal person can form and own a Swiss AG.
Only directors appear on the public ZEFIX register. Shareholders are NOT publicly listed — unlike the GmbH.
No notarisation required. Bearer shares abolished since 2019 — registered shares only.
At least one board member with authority to sign must be domiciled in Switzerland. Nominee service provided.
General Meeting of Shareholders + Board of Directors + Auditor (waivable below thresholds).
Longer than GmbH due to capital deposit requirements. Shelf AG available for 24-hour transfer.
AG
Recommended for international structuresThe Aktiengesellschaft is Switzerland's premier corporate vehicle for international entrepreneurs, holding companies, FINMA-regulated entities, and businesses where shareholder privacy matters — and the most common entity formed via our Swiss company formation service. If CHF 100,000 minimum capital is a constraint, the Swiss GmbH (CHF 20,000) may suit early-stage businesses.
- Shareholder identity not publicly disclosed — maximum privacy for holding structures
- Shares transferable without notarisation — efficient for investor rounds and M&A
- Eligible for IPO and stock exchange listing (SIX, BX Swiss)
- Preferred structure for FINMA-regulated entities (banking, asset management, insurance)
- Capital denominable in USD, EUR, GBP or CHF since 2023 OR revision
- Participation exemption on qualifying dividends ≥10% shareholding (DBG Art. 69–70)
- Patent box regime reduces qualifying IP income by up to 90% at cantonal level (StHG Art. 24a)
- No public shareholder register — beneficial for international holding and family office structures
CHF 100,000
Share capital requirement (OR Art. 621)
At least CHF 50,000 (50%) must be deposited in a blocked Swiss bank account before the notary appointment. The remaining CHF 50,000 may be called up later by board resolution. Since the 2023 OR revision, the capital may alternatively be denominated in USD, EUR, GBP or another major currency approved by the board.
Key Data
Swiss AG — Key Facts
Aktiengesellschaft: the preferred vehicle for international structures
CHF 50K
Paid-in at incorporation
Of CHF 100K total minimum capital. Remainder callable by board.
0%
Capital gains tax (individuals)
Private shareholders pay no Swiss capital gains tax on share sales.
Private
Shareholder register
Shareholders are not listed on the public ZEFIX register.
2023
OR revision year
Single-member AG now permitted. Foreign-currency capital allowed.
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.
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 consultationRelated Services
Nominee Director for Swiss AG
Satisfy the OR Art. 718(4) Swiss-residency requirement with a licensed domiciled director from our team.
Compliance & Fiduciary Support
Post-formation accounting, statutory reporting, board minute-keeping, and registered office for your AG.
Need an AG in 1 day? Shelf Companies
29 pre-registered Swiss AGs available from CHF 17,000. Ownership transfers in 1 business day after KYC — no 3–6 week wait.
Official Sources
- OR Art. 620–763 — Aktiengesellschaft
Swiss Code of Obligations governing the AG
- ZEFIX — Company Search
Search registered Swiss AG companies
- EasyGov — Online AG Registration
Official Swiss government online formation portal
- ESTV — Corporate Tax in Zug
Swiss Federal Tax Administration — corporate tax information
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