Swiss Company Formation

Register a company in Switzerland.
AG or GmbH, fully remote.

Foreign nationals can own 100% of a Swiss AG or GmbH. Our Zug-based team manages the entire incorporation — articles of association, notary appointment, capital deposit, and ZEFIX registration — via notarised power of attorney. No travel to Switzerland required at any stage.

2–4 wks

GmbH formation time

CHF 20K

GmbH minimum capital

11.85%

Zug corporate tax

19 yrs

Zug-based practice

Stefan Brunner
Stefan Brunner·Senior Advisor, Goldblum & Partner AG
Reviewed by Marc Weber, Managing DirectorUpdated May 2026
A credit card authorization form placed on a wooden desk, highlighting business paperwork essentials.

Key Data

Swiss Company Formation at a Glance

Key figures for incorporating in Switzerland

3–6 wks

Typical formation time

AG/GmbH via notary + commercial register

11.85%

Corporate tax — Zug

Lowest combined rate in Switzerland (federal + cantonal)

100+

Double tax treaties

Switzerland's DTT network, one of the largest globally

CHF 20K

Min. GmbH capital

CHF 100K for AG. Both types eligible for remote formation via POA

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.

EntityMin. CapitalLiabilityPublic RegisterTypical Use
AGAktiengesellschaftCHF 100K (CHF 50K paid-in)Shareholders limited to capitalDirectors only; shareholders privateInternational holding, IPO, regulated business
GmbHGesellschaft mit beschränkter HaftungCHF 20K (fully paid-in)Members limited to capitalMembers named publicly (ZEFIX)SME, single-founder, family business
EinzelfirmaSole proprietorshipNoneUnlimited personal liabilityRequired if revenue ≥CHF 100KFreelancer, sole trader, low-risk activity
KGKommanditgesellschaftNoneGeneral partner unlimited; limited partners to contributionBoth partners listedPrivate equity, fund structures
BranchZweigniederlassungNone (foreign parent capital applies)Parent company fully liableRegistered with parent entity referenceMarket entry, regulatory presence
StiftungFoundationCHF 50K typical (no statutory minimum)Foundation assets onlyFoundation board listedPhilanthropy, family wealth, asset holding
VereinAssociationNoneAssociation assets onlyOptional registrationNon-profit, sports clubs, industry bodies

AG

Aktiengesellschaft

Recommended for international
Share capitalCHF 100,000 (OR Art. 621)

Min. CHF 50,000 paid-in at incorporation; remainder callable later by board resolution

Foreign currency capitalPermitted

OR Art. 621.2 — USD, EUR, GBP etc. accepted since 2023 OR revision

Minimum shareholders1 (since 2023)

Single-member AG permitted under revised OR

Shareholder privacyHigh

Only directors filed with ZEFIX; no public share register for AG

Share transferFree (unless restricted in AOA)

No notarisation required for ordinary shares; bearer shares abolished since 2019

Governance bodies3 required by law

General Meeting + Board of Directors + Audit Committee (OR Art. 698, 707, 727)

GmbH

Gesellschaft mit beschränkter Haftung

Recommended for SME
Share capitalCHF 20,000 (OR Art. 773)

100% must be paid-in at incorporation; min CHF 100 per share (Stammanteil)

Minimum members1

Single-member GmbH permitted

Member privacyLow

All Gesellschafter named publicly in ZEFIX commercial register

Share transferNotarised deed required

Public notary involvement for every transfer of shares

ManagementGeschäftsführer

At least one Swiss-domiciled signatory required (OR Art. 814(3))

Statutory auditThreshold-based

Full audit only if balance ≥ CHF 20M or revenue ≥ CHF 40M

Formation cost~CHF 2,000–8,000

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.

View shelf companies

Process

How incorporation works.
Step by step.

0124 hours

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.

023–5 days

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.

032–4 weeks

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.

04Ongoing

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.

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.

AGOR Art. 718(4)

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.

GmbHOR Art. 814(3)

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

EntityTotal CapitalPaid-in at Incorporation
AGAktiengesellschaftCHF 100,000CHF 50,000
GmbHGesellschaft mit beschränkter HaftungCHF 20,000CHF 20,000

Costs & Timeline

Swiss company formation
costs and timeline

Government and third-party fees

ItemFee
Handelsregisteramt (commercial register)~CHF 600
Notary feeCHF 600–1,000
Capital deposit bankCHF 200–500
ZEFIX UID registrationIncluded
VAT registration (MWSTG)Free

Professional advisory fees quoted separately on request. All CHF amounts are indicative — verify with cantonal registry.

Formation timeline

StepDuration
Company name reservation / check1 business day
Articles of association drafting3–7 days
Bank account (capital deposit)1–30 days
Notary appointment1 day
Handelsregisteramt filing7–21 days
End-to-end — GmbH2–4 weeks
End-to-end — AG3–6 weeks
Shelf company transfer24 hours

Ongoing compliance obligations

Annual accounts

OR Art. 957

Every 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. 699

AGM 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

MWSTG

Standard 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

AHVG

Employers 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 / StHG

Annual 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.

Standard route — 3–6 weeks

New AG or GmbH, built to your exact requirements

Custom articles, chosen shareholders, any canton. Full notary process via remote POA.

Free consultation →

Fast route — 1 business day

Ready-made Swiss AG — from CHF 17,000

29 pre-registered AGs across 13 cantons. Share capital already paid-in. Transfer after KYC only.

View inventory →
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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

Official Sources

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