COMPANY FORMATION · SWITZERLAND
A Swiss company, built to last.
Stability, a strong legal system and competitive cantonal taxes make Switzerland a natural home for holdings, family offices and trading businesses. Here are the main structures, indicative costs, taxes and steps.
AT A GLANCE
The essentials, November 2026.
Indicative figures checked against official and specialist sources. Always confirm with licensed advisers.
- Main structures
- GmbH (limited liability company) and AG (company limited by shares)
- Minimum capital
- CHF 20,000 for a GmbH; CHF 100,000 for an AG
- Formation
- Public deed before a notary, then entry in the cantonal commercial register
- Corporate tax
- Combined effective rates from about 12% in Zug to around 20% in some cantons
- VAT
- 8.1% standard rate; registration above CHF 100,000 of turnover
- Local presence
- At least one person with signing authority must be resident in Switzerland
STRUCTURES
Company types
| Type | What it is | Good to know |
|---|---|---|
| GmbH / Sàrl | Limited liability company | Capital CHF 20,000; shareholders appear in the commercial register; popular for owner-managed companies |
| AG / SA | Company limited by shares | Capital CHF 100,000 (at least CHF 50,000 paid in); flexible for investors and holdings |
| Branch | Registered branch of a foreign company | Needs a Swiss-resident representative |
| Family office structures | Holdings and management companies | Designed with licensed advisers for the family’s needs |
The right structure, in the right place.
ATLAS MAISON · Business concierge
COSTS
What to budget for.
Indicative only. Packages and government fees change; your advisers confirm the exact figures.
- Notary, commercial register and formation fees: commonly a few thousand francs.
- The share capital is deposited in a Swiss capital deposit account before formation.
- Accounting, audit (if required) and annual filings, plus a Swiss-resident signatory or director if the founders live abroad.
- Cantonal choice matters: Zug, Schwyz, Lucerne and Nidwalden are among the lowest-tax cantons; Geneva and Vaud offer international hubs.
THE PROCESS
Four clear steps.
- 1
Canton & structure
With your advisers: canton, GmbH or AG, shareholders and signatories.
- 2
Capital deposit
Open a capital deposit account with a Swiss bank and pay in the capital.
- 3
Notarial deed & register
Sign the public deed and articles; registration in the commercial register.
- 4
Tax & operations
VAT, social insurance, accounting and residence permits where needed.
IMPORTANT
This guide is general information, checked in October 2026, and not legal, tax or immigration advice. Fees, thresholds and rules change; licensed professionals confirm what applies to you. ATLAS MAISON coordinates the process and introduces licensed corporate service providers, lawyers and accountants.
Questions, answered
What is the minimum capital for a Swiss company?
CHF 20,000 for a GmbH and CHF 100,000 for an AG, of which at least CHF 50,000 must be paid in.
What is the corporate tax rate in Switzerland?
It depends on the canton and commune. Combined effective rates range from about 12% in Zug to around 20% in cantons such as Zurich and Bern.
Do I need a Swiss director?
At least one person authorised to represent the company must be resident in Switzerland.
Does setting up a company give me Swiss residence?
Not automatically. Residence depends on nationality, the permit route and the canton. Many non-working families use lump-sum taxation instead. We coordinate with licensed advisers.
Can ATLAS MAISON help me set up in Switzerland?
Yes. We coordinate notaries, banks, fiduciaries and the family’s move, as one point of contact.
COMPANY FORMATION
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BUSINESS CONCIERGE
Set up with the right people.
Tell us what you are planning. We introduce licensed providers and coordinate every step. Confidentiality agreement on request.