Company Types
Swiss GmbH (LLC): Complete Guide to Formation, Capital & Requirements
Everything you need to know about registering a GmbH in Switzerland in 2026.
Register a Company in Switzerland — Expert Guide
From choosing the right legal structure to registering with the commercial register, understanding cantonal tax rates, and managing annual compliance — all 26 cantons, one definitive guide.
10+Company Types
26Cantons Covered
94In-Depth Guides
2026Fully Current
Most Popular
Swiss GmbH (LLC)
The most common company type for small and medium businesses in Switzerland.
CHF 20KMin. Capital
2–3 WksRegistration
1+Shareholders
Data sourced from
Zefix
ESTV
KMU Admin
Fedlex
SECO
FINMA
How It Works
Company Registration in Four Steps
01
Choose Your Structure
GmbH, AG, sole proprietorship, holding — each has different capital, liability, and tax implications.
Compare types →02
Prepare Documents
Articles of association, notarial deed, ID verification, proof of capital deposit. Requirements vary by type.
See checklist →03
Register & File
Submit to your cantonal commercial register. Open a bank account. Register for VAT if applicable.
Full process →04
Start Operating
Your company is entered in the register, published in SOGC, and assigned a UID number. You’re live.
Search register →
Explore by Topic
Six Pillars of Swiss Business Knowledge
All Swiss Legal Forms Compared
GmbH vs AG, sole proprietorship, partnerships, holding companies, foundations — capital requirements, liability, and tax differences.
Explore all types →
Step-by-Step Formation Guide
Complete registration process, costs, timelines, notary requirements, company name rules. Plus: shelf companies and liquidation.
Start here →
Commercial Register & Zefix
Search Swiss companies via Zefix, get register extracts, look up UID/CHE numbers, and understand SOGC publications.
Search companies →
Corporate Tax, VAT & Banking
Corporate tax rates by canton, VAT registration, withholding tax, double taxation treaties, patent box, business banking.
See tax rates →
Every Canton, Individually Researched
Commercial register contacts, tax rates, business incentives, key industries, and registration specifics for each canton.
Compare cantons →
Non-Resident Company Formation
Can you register a Swiss company without living there? Work permits, remote formation, nominee directors, fintech & crypto.
Learn more →
Quick Comparison
GmbH vs AG at a Glance
The two most popular company types in Switzerland. Over 80% of new incorporations choose one of these structures. Here’s how they differ.
Full Comparison →| Feature | GmbH Popular | AG |
|---|---|---|
| Min. Capital | CHF 20,000 | CHF 100,000 |
| Shareholders | 1+ (public) | 1+ (anonymous) |
| Management | Managing Director | Board of Directors |
| Swiss Resident | 1 director required | 1 board member |
| Formation Cost | CHF 3K – 5K | CHF 5K – 10K |
| Timeline | 2 – 3 weeks | 2 – 4 weeks |
| Audit | Opt-out if <10 FTE | Opt-out if <10 FTE |
| Best For | SMEs, startups | Larger cos, IPO track |
All 26 Cantons
Find the Right Canton for Your Business
Each canton has its own commercial register, tax rates, and incentives. Compare them all.
Free Tools
Practical Tools for Your Business
5,400 searches / month
Swiss Tax Calculator
Compare corporate tax rates across all 26 cantons using the official ESTV calculator. See effective rates, deductions, and year-over-year changes.
Open Calculator →
Estimate costs instantly
Formation Cost Calculator
Select your company type and canton to get a realistic estimate of total registration costs: notary fees, register fees, and capital requirements.
Calculate Costs →
Check before you register
Company Name Checker
Verify if your desired company name is available in the Swiss commercial register before you begin the formation process.
Check Name →
Free Consultation
Not Sure Which Company Type Is Right for You?
Our experts help entrepreneurs choose the optimal legal structure, canton, and tax setup for their Swiss company — every day.
- ✓ Personalised recommendation based on your situation
- ✓ Comparison of 2–3 best-fit structures
- ✓ Tax implications by canton
- ✓ Estimated costs and timeline
- ✓ No obligation, 100% confidential
Get Your Free Assessment
Fill in a few details and we’ll get back to you within 24 hours.
What Our Readers Say
Trusted by Entrepreneurs Worldwide
Scroll for more →
★★★★★
I was completely lost navigating Swiss company types until I found SwissGuide. The GmbH vs AG comparison alone saved me weeks of research and helped me make the right choice for my startup.
Thomas K.
Founder, SaaS startup • Berlin
★★★★★
As a US-based entrepreneur, setting up a Swiss subsidiary seemed impossible. The ‘For Foreigners’ section walked me through every step — permits, nominee directors, banking. Invaluable.
Sarah M.
CEO, fintech company • New York
★★★★★
The cantonal tax comparison is the best I’ve found online. We moved our holding from Zürich to Zug and saved over CHF 40,000 annually. The data is accurate and always up to date.
Marco R.
CFO, trading company • Lugano
★★★★★
We used the formation cost calculator to budget our AG setup in Basel. Every estimate matched reality — notary fees, register costs, everything. Wish I had found this site two years ago.
Daniel W.
Co-founder, medtech startup • Basel
★★★★★
Our accounting firm recommends SwissGuide to every international client asking about Swiss incorporation. The quality and accuracy of information is on par with paid legal databases.
Elena V.
Tax adviser, Treuhand • Zürich
★★★★★
The shelf company guide was exactly what I needed. Bought a Mantelgesellschaft in Zug, transferred shares in 10 days. The step-by-step process described here was spot on.
James L.
Investor • London
★★★★☆
Very thorough resource. The only thing missing was more detail on crypto-specific licensing in Zug, but for general company formation it’s the best English guide available by far.
Kenji T.
Blockchain founder • Singapore
All Content Reviewed & Verified
Expert Behind the Content
Florian Rosenberg
Senior Business Consultant • AI Solutions Switzerland
Every guide on SwissGuide is researched, written, and reviewed by Florian Rosenberg — a business formation specialist based in Switzerland. With a background in Treuhandkanzlei (fiduciary offices) and private banking in both Switzerland and the United States, Florian brings first-hand expertise in corporate structuring, cantonal regulations, and cross-border company setup.
All information is cross-referenced with the Swiss Code of Obligations (OR), FINMA regulations, and official cantonal register data.
10+Years Experience
200+Companies Formed
94Guides Written
Latest Guides
View All →
Popular Articles
Tax Guide
Corporate Tax Rates by Canton in Switzerland (2026)
Compare effective corporate tax rates across all 26 cantons with interactive tables.
For Foreigners
How to Register a Company in Switzerland as a Foreigner
Non-residents can open a Swiss company — here are the requirements, costs, and process.
Common Questions
Frequently Asked Questions About Swiss Company Registration
Practical answers to the questions entrepreneurs ask most often about registering a company in Switzerland.
- What is the cheapest way to register a company in Switzerland?
- The most cost-efficient option is a GmbH (limited liability company) registered electronically via startbiz.ch. Total costs typically range from CHF 2,000 to CHF 3,500 including notary fees and the commercial register fee of CHF 600. An AG requires a minimum capital of CHF 100,000 and higher formation costs of CHF 5,000 to CHF 10,000. For foreigners without a Swiss-resident director, add CHF 1,200 to CHF 3,600 per year for a nominee director service.
- How long does it take to register a company in Switzerland?
- A GmbH can be registered in as little as five to ten business days once all documents are submitted to the cantonal commercial register. The full process — from drafting articles of association and visiting a notary to receiving the register confirmation — takes two to four weeks on average. An AG follows the same timeline but may take slightly longer due to the mandatory capital audit procedure. Fast-track options are available in cantons such as Zug and Zurich.
- Can a foreigner register a Swiss company without living in Switzerland?
- Yes. There is no Swiss citizenship or residency requirement for company owners or shareholders. However, Swiss law requires that at least one person with signatory authority — a managing director for a GmbH or a board member for an AG — is domiciled in Switzerland. Foreign entrepreneurs typically appoint a Swiss-resident nominee director through a fiduciary office. The entire formation process can be completed remotely.
- What is the difference between a Swiss GmbH and an AG?
- A GmbH (Gesellschaft mit beschränkter Haftung) requires a minimum share capital of CHF 20,000, fully paid on formation. Shareholder names are publicly listed in the commercial register. An AG (Aktiengesellschaft) requires a minimum capital of CHF 100,000, of which CHF 50,000 must be paid up at founding. AG shareholders remain anonymous. The AG is generally preferred for larger companies, future capital raises, or situations where ownership privacy is important. Both structures offer limited liability and comparable tax treatment.
- Which Swiss canton has the lowest corporate tax rate?
- As of 2026, Canton Nidwalden has the lowest effective corporate tax rate at approximately 11.97%, followed by Canton Appenzell Innerrhoden at 12.66% and Canton Zug at around 11.85% depending on the municipality. Zug is the most popular low-tax canton due to its well-developed infrastructure, English-speaking business community, and strong legal ecosystem for holding companies and crypto businesses. Schaffhausen (12.5%) and Obwalden (12.74%) also rank among the most tax-efficient cantons.
- What documents are required to register a GmbH in Switzerland?
- To register a Swiss GmbH you need: (1) articles of association (Gesellschaftsvertrag) authenticated by a public notary; (2) a list of managing directors and authorised signatories with certified passport copies; (3) a bank confirmation of the capital deposit (CHF 20,000 paid into a blocked formation account); (4) a UBO declaration identifying the beneficial owners; and (5) completed registration forms for the cantonal commercial register. All foreign documents must be apostilled. The notary submits the registration application directly to the register.
- Do I need to visit Switzerland to form a company?
- You do not need to travel to Switzerland for most company formations. The process is fully remote: documents can be signed via power of attorney, and notarial proceedings can often be arranged through Swiss consulates or certified notaries abroad. Capital deposits can be made via international bank transfer to a Swiss formation account. You will need a bank account in Switzerland for ongoing operations, which may require an in-person visit depending on the bank.
- What is the Swiss commercial register (Handelsregister)?
- The Swiss commercial register (Handelsregister) is the official federal database of all registered companies in Switzerland. Each of the 26 cantons operates its own cantonal register office (Handelsregisteramt). New registrations and amendments are published in the Swiss Official Gazette of Commerce (SOGC/SHAB). You can search all registered companies free of charge via Zefix (zefix.ch), the central index of Swiss companies. A certified extract (Handelsregisterauszug) costs approximately CHF 17 to CHF 35 and is required for banking and legal transactions.
- What taxes does a Swiss company pay?
- A Swiss company pays corporate income tax at three levels: federal (8.5% of profit after tax, approximately 7.83% effective), cantonal, and municipal. The combined effective rate ranges from around 11.85% in Zug to approximately 22% in Geneva. Additionally, companies pay capital tax on equity (0.001% to 0.525% depending on the canton), VAT at 8.1% if annual turnover exceeds CHF 100,000, and social security contributions on salaries. Dividend distributions to non-resident shareholders are subject to 35% withholding tax, reducible under Switzerland's 70+ double tax treaties.
- What is a Swiss shelf company (Mantelgesellschaft)?
- A Swiss shelf company is a pre-registered, dormant GmbH or AG with no business activity and no liabilities. Buying a shelf company allows you to acquire a legally active Swiss entity with an existing commercial register entry, UID number, and articles of association — often within 10 days. Shelf companies are used when speed is critical, for example to bid on contracts, open a bank account quickly, or establish a presence before completing regulatory approvals. The purchase typically costs CHF 3,000 to CHF 8,000 above the stated share capital.
- When must a Swiss company register for VAT?
- A Swiss company must register for VAT (MWST) when its annual turnover from taxable supplies exceeds CHF 100,000. Voluntary registration is possible below this threshold, which can be advantageous if you have significant input VAT to reclaim. The standard VAT rate in Switzerland is 8.1% (as of 2024). Reduced rates apply to certain goods and services: 2.6% for food, books, and medicines; 3.8% for accommodation. Registration is done online via the Federal Tax Administration (ESTV) portal.