What Does Company Registration Actually Cost?
The cost to register a company in Switzerland falls into five categories: notary fees, commercial register fees, SOGC publication charges, bank charges for the capital deposit, and professional service fees. The total depends primarily on which legal structure you choose.
A GmbH (LLC) formation typically costs CHF 3,000 to 5,000 in actual fees, excluding the CHF 20,000 share capital that belongs to the company. An AG (corporation) runs CHF 5,000 to 10,000. A sole proprietorship can be registered for as little as CHF 200 to 600.
These figures represent the formation process itself. They do not include the share capital (which is company property, not an expense), nor do they include ongoing costs such as accounting, tax filing, or social insurance registration that follow after the company exists. Those ongoing costs are covered separately below.
The rest of this article breaks down each cost component with current 2026 figures, canton-specific variations, and practical advice on where you can save money without cutting corners.
How Are These Cost Figures Sourced?
Every fee listed on this page is sourced from official cantonal tariff publications: the Gebührenverordnung zum Handelsregister (GebV-HReg) for federal register fees, and the published notary fee ordinances (Notariatstarifverordnungen) for cantons including Zurich, Zug, Schwyz, Geneva, and Bern. Professional fee ranges reflect quotes collected from 40+ fiduciary firms across eight cantons between 2024 and 2026. Hidden cost figures (domicile, accounting, insurance) are based on service agreements reviewed during actual GmbH formations. All numbers were last cross-checked against published tariffs in March 2026.
How Do GmbH, AG, and Sole Proprietorship Costs Compare?
The table below shows the full cost picture for the three most common structures. All figures are 2026 ranges reflecting typical canton variation.
| Cost Component | GmbH (LLC) | AG (Corporation) | Sole Proprietorship |
|---|---|---|---|
| Notary fees | CHF 700–1,500 | CHF 1,500–3,000 | N/A |
| Commercial register fee | CHF 400–600 | CHF 400–800 | CHF 120–240 |
| SOGC publication | CHF 30–50 | CHF 30–50 | CHF 30–50 |
| Bank account opening | CHF 0–300 | CHF 0–300 | CHF 0–100 |
| Capital deposit handling | CHF 50–200 | CHF 50–200 | N/A |
| Professional fees (fiduciary/lawyer) | CHF 1,500–3,000 | CHF 2,500–5,000 | CHF 0–500 |
| Total formation costs | CHF 3,000–5,000 | CHF 5,000–10,000 | CHF 200–600 |
| Minimum share capital | CHF 20,000 (100% paid in) | CHF 100,000 (min. CHF 50,000 paid in) | None |
Reading the capital column correctly. The share capital is frequently confused with a formation cost. It is not. The CHF 20,000 deposited for a GmbH remains the company’s property. Once the commercial register confirms the entry, the bank releases the funds and the company can use them for operations, equipment, rent, or any other business purpose. The same applies to the AG’s capital.
The real question is: how much cash do you need on hand to form the company? For a GmbH, that is CHF 20,000 in capital plus CHF 3,000 to 5,000 in fees, totalling roughly CHF 23,000 to 25,000. For an AG with the minimum CHF 50,000 paid in, budget CHF 55,000 to 60,000 including all fees.
How Much Do Notary Fees Cost for Company Formation?
Swiss law requires a public deed (oeffentliche Beurkundung) for the formation of a GmbH (OR Art. 777) and an AG (OR Art. 629). The notary authenticates the formation deed, verifies founder identities, confirms the capital deposit, and certifies the adoption of the articles of association.
Notary fees are regulated at the cantonal level. Each canton publishes a fee schedule (Notariatstarif or Gebuehrenordnung), and fees are typically calculated based on the transaction value, which for company formation means the share capital amount.
Typical notary fee ranges (2026)
| Structure | Share Capital | Notary Fee Range |
|---|---|---|
| GmbH | CHF 20,000 | CHF 700–1,500 |
| GmbH | CHF 50,000 | CHF 1,000–2,000 |
| AG | CHF 100,000 | CHF 1,500–3,000 |
| AG | CHF 250,000 | CHF 2,500–4,500 |
| AG | CHF 1,000,000 | CHF 4,000–8,000 |
The fee increases with higher share capital because most cantonal tariffs use a degressive percentage scale. For a GmbH at the CHF 20,000 minimum, the notary fee is modest. For an AG with CHF 500,000 or more in share capital, notary fees become a material cost component.
What the notary fee covers
- Identity verification of all founders
- Authentication of the formation deed (Errichtungsakt)
- Certification of the articles of association (Statuten)
- Recording the stampa declaration and lex Friedrich declaration
- Issuing certified copies for the commercial register submission
- Filing the application with the cantonal register (in most cantons)
Some notaries charge separately for certified copies, courier services, or travel if the appointment takes place outside their office. Ask for a binding quote (Kostenschaetzung) before the appointment. Swiss notaries are required to provide one upon request.
Sole proprietorships and general partnerships do not require notarisation, eliminating this cost entirely.
How Much Are Commercial Register Fees?
Every GmbH and AG must be entered in the cantonal commercial register (Handelsregisteramt). The fees are governed by the Federal Commercial Register Fee Schedule (Gebuehrenverordnung zum Handelsregister, GebV-HReg) and supplemented by cantonal surcharges.
Federal fee schedule (2026)
| Registration Type | Federal Fee |
|---|---|
| New entry — GmbH or AG | CHF 400 |
| New entry — sole proprietorship | CHF 120 |
| New entry — branch office | CHF 400 |
| Change/mutation (per entry) | CHF 40–120 |
| Deletion | CHF 40 |
| Certified register extract | CHF 40 |
Cantonal surcharges
Most cantons add a surcharge of 50 to 100 per cent on top of the federal fee. This means the effective commercial register fee for a new GmbH or AG entry ranges from CHF 400 to 800 depending on the canton.
Zurich, Geneva, and Basel-Stadt tend to sit at the higher end. Smaller cantons such as Schwyz, Appenzell, and Glarus typically charge lower surcharges.
The register office may return your application if it finds errors (Beanstandungen). Resubmission does not incur an additional entry fee, but any new certified copies or notarial corrections will generate separate charges.
How Much Does SOGC Publication Cost?
The Swiss Official Gazette of Commerce (Schweizerisches Handelsamtsblatt, SHAB/SOGC) publishes every new commercial register entry. This publication gives the registration legal effect and makes the company’s existence publicly known.
The publication fee is modest: CHF 30 to 50 per publication, depending on the length of the entry text. A standard GmbH or AG formation entry typically costs CHF 35 to 45.
Additional SOGC publications are required for:
- Capital increases or decreases (CHF 30–50 each)
- Changes to the board or management (CHF 30–50 each)
- Amendments to the articles of association (CHF 30–50 each)
- Creditor calls during liquidation (three mandatory publications, CHF 90–150 total)
The SOGC fee is among the smallest components of the total formation cost, but founders should know it exists, particularly because every subsequent change to the company’s registered details triggers a new publication and fee.
How Much Capital Must Be Deposited at Formation?
The share capital is not an expense, but it is cash you must have available at formation. Understanding the capital deposit process helps avoid delays.
Minimum capital by structure
| Structure | Minimum Capital | Paid-in Requirement | Legal Basis |
|---|---|---|---|
| GmbH | CHF 20,000 | 100% at formation | OR Art. 773 |
| AG | CHF 100,000 | Min. CHF 50,000 or 20% per share (whichever is higher) | OR Art. 621, 632 |
| Sole proprietorship | None | N/A | — |
| General partnership | None | N/A | — |
How the capital deposit works
- The founders open a blocked capital deposit account (Kapitaleinzahlungskonto) at a Swiss bank.
- Each founder deposits their share of the capital.
- The bank issues a capital deposit confirmation (Kapitaleinzahlungsbestaetigung).
- The confirmation is presented to the notary at the formation appointment.
- After the commercial register confirms the entry, the bank unblocks the account and the funds become available to the company.
Bank charges for the capital deposit
Most Swiss banks charge CHF 50 to 200 for opening and managing the capital deposit account. Some banks waive this fee if you subsequently open a business account with them. Cantonal banks (Kantonalbanken) are often the most competitive for formation accounts.
Opening the capital deposit account takes three to five business days on average. Factor this into your timeline — the notary appointment cannot proceed without the bank’s confirmation letter. For detailed timing, see our guide on the registration timeline.
Contributions in kind
If founders contribute assets (equipment, intellectual property, real property) instead of cash, the formation becomes more complex and expensive. An in-kind contribution (Sacheinlage) requires:
- A qualified formation report (Gruendungsbericht) prepared by the founders
- An independent valuation confirming the assets’ fair market value
- Review by a licensed auditor in many cases
These additional requirements can add CHF 2,000 to 5,000 to the formation costs. Cash contributions are simpler, faster, and cheaper.
How Much Do Fiduciary and Legal Fees Cost?
Most founders engage a fiduciary (Treuhaender), lawyer, or specialised formation service to handle the registration process. Here is what professional support costs in 2026.
Fiduciary/formation service
| Service Scope | Typical Fee |
|---|---|
| Full GmbH formation (documents, coordination, filing) | CHF 1,500–3,000 |
| Full AG formation | CHF 2,500–5,000 |
| Sole proprietorship registration | CHF 200–500 |
| Articles of association drafting only | CHF 500–1,500 |
| Nominee director service (annual) | CHF 3,000–8,000 |
A fiduciary handles everything from drafting the articles of association to coordinating the notary appointment, managing the capital deposit process, and submitting the commercial register application. For founders unfamiliar with Swiss procedures, this is typically money well spent — errors in the formation documents can add weeks of delay and additional notary costs for corrections.
Lawyer fees
If your formation involves complex structures — multiple share classes, shareholder agreements, in-kind contributions, or international elements — a lawyer’s involvement is advisable. Hourly rates for corporate lawyers in Switzerland range from CHF 250 to 600, depending on the firm and canton.
A straightforward shareholder agreement for a two-founder GmbH costs approximately CHF 1,500 to 3,000 in legal fees. Complex multi-party agreements with vesting schedules, drag-along rights, or convertible loan provisions can run CHF 5,000 to 15,000.
Do-it-yourself option
It is legally possible to form a GmbH or AG without professional help. You would draft the articles yourself, coordinate with the notary directly, and submit the application to the commercial register. This approach saves CHF 1,500 to 3,000 in professional fees but carries risk: rejected applications, non-compliant articles, or missing declarations cost more to fix than professional support costs upfront.
For a sole proprietorship, the DIY approach is entirely reasonable. The registration form is straightforward and most cantonal register offices provide templates.
What Hidden Costs Do Most Founders Overlook?
The formation fees above cover only the registration itself. Several additional costs arise in the first weeks and months that founders frequently underestimate.
Registered office address (domicile)
Every Swiss company needs a physical registered office address (Sitz). If you do not have your own premises, you will need a domicile service or co-working address. Costs range from CHF 100 to 500 per month, depending on the canton and whether the service includes mail handling, a telephone answering service, or meeting room access.
Accounting setup
Swiss companies must maintain double-entry bookkeeping in accordance with OR Art. 957ff. Setting up the chart of accounts, configuring accounting software, and establishing the opening balance sheet typically costs CHF 500 to 1,500 if done by a professional. Annual bookkeeping for a small GmbH runs CHF 2,000 to 5,000 per year depending on transaction volume.
Social insurance registration
Managing directors of a GmbH are classified as employees under Swiss social insurance law, even if they are also shareholders. Registration with the cantonal compensation office (Ausgleichskasse) is mandatory, and contributions begin from the first month:
- AHV/IV/EO (old-age, disability, income replacement): approximately 10.6% of salary (split equally between employer and employee)
- Accident insurance (UVG): approximately 0.5–3% of salary depending on risk class
- Occupational pension (BVG): mandatory for salaries above CHF 22,680 per year; contributions vary by age and plan
VAT registration
If your projected annual domestic revenue exceeds CHF 100,000, VAT registration with the Federal Tax Administration (ESTV) is mandatory. Registration itself is free, but compliance requires quarterly returns and ongoing record-keeping. Many small companies outsource VAT compliance at a cost of CHF 500 to 1,500 per year.
Insurance
Business liability insurance (Betriebshaftpflichtversicherung) is not legally required for all businesses but is strongly recommended. Annual premiums start at CHF 300 to 800 for a small services company and increase with revenue and risk profile.
Annual compliance costs summary
| Ongoing Cost | Annual Range (Small GmbH) |
|---|---|
| Accounting and bookkeeping | CHF 2,000–5,000 |
| Tax return preparation | CHF 1,000–3,000 |
| Social insurance administration | CHF 500–1,000 |
| Commercial register updates | CHF 40–120 per change |
| Domicile service (if needed) | CHF 1,200–6,000 |
| Audit (if not opted out) | CHF 3,000–10,000 |
| Total recurring costs | CHF 5,000–15,000 |
How Do Formation Costs Differ by Canton?
Switzerland’s federal structure means that formation costs vary by canton. The differences are most pronounced in notary fees and commercial register surcharges.
Cantonal cost comparison for GmbH formation (CHF 20,000 capital)
| Canton | Notary Fee | Register Fee (incl. surcharge) | Total Formation Cost (est.) |
|---|---|---|---|
| Zurich | CHF 1,000–1,500 | CHF 600–800 | CHF 3,500–5,000 |
| Zug | CHF 700–1,000 | CHF 400–600 | CHF 2,800–4,000 |
| Geneva | CHF 1,200–1,800 | CHF 600–800 | CHF 4,000–5,500 |
| Bern | CHF 800–1,200 | CHF 500–700 | CHF 3,000–4,500 |
| Basel-Stadt | CHF 900–1,300 | CHF 600–750 | CHF 3,200–4,500 |
| Lucerne | CHF 700–1,100 | CHF 450–650 | CHF 2,800–4,000 |
| Schwyz | CHF 600–900 | CHF 400–550 | CHF 2,500–3,500 |
| Vaud | CHF 1,000–1,500 | CHF 550–750 | CHF 3,500–5,000 |
These estimates include professional fees of approximately CHF 1,500 to 2,000. Actual costs depend on the complexity of the articles of association and the specific notary engaged.
Why cantons differ
Notary fees are set by cantonal law, and each canton uses a different tariff structure. Some cantons (Zurich, Bern) publish rigid fee schedules tied to the transaction value. Others (Zug, Schwyz) allow more competitive pricing. Geneva has a limited number of notaries, which can push fees higher.
Commercial register surcharges reflect cantonal administrative costs. High-volume cantons like Zurich have higher overhead but also process applications faster.
The canton you choose for registration also determines your corporate tax rate, which has a far larger long-term financial impact than the one-time formation fee difference. A company in Zug pays an effective corporate tax rate of approximately 11.9%, while the same company in Zurich pays roughly 19.7%. Over ten years of profitability, this rate difference dwarfs any variation in formation costs. For a full rate comparison, see our cantonal overview.
How Can You Reduce Your Formation Costs?
Formation costs are largely fixed by law and cantonal tariffs, but there are legitimate ways to keep the total at the lower end of the range.
Choose a cost-competitive canton. If your business does not require a specific location, cantons like Zug, Schwyz, and Lucerne offer lower notary and register fees than Zurich or Geneva. The long-term tax savings amplify this advantage.
Use minimum share capital. There is no benefit to over-capitalising at formation. Start with CHF 20,000 for a GmbH or CHF 100,000 for an AG and increase later if needed. Higher capital means higher notary fees.
Get quotes from multiple fiduciaries. Professional fees vary significantly. A boutique fiduciary in a smaller canton may charge CHF 1,500 for a full GmbH formation, while a large Zurich firm might charge CHF 3,000 for the same service. Compare at least three quotes.
Prepare your documentation in advance. Having all founder identification, the proposed company name (verified on Zefix), and a clear purpose clause ready before engaging a professional reduces their billable hours.
Avoid in-kind contributions. Cash contributions are straightforward. In-kind contributions require valuations, formation reports, and often auditor involvement, adding CHF 2,000 to 5,000 in extra costs.
Opt out of the audit. If your GmbH has fewer than ten employees and all shareholders consent, file the opting-out declaration at formation. This saves CHF 3,000 to 10,000 annually.
For a full overview of the company registration process and what to expect at each stage, see our step-by-step guide. You can also review the complete cost and timeline breakdown for a combined view of expenses and scheduling.
Frequently Asked Questions
What is the cheapest way to register a company in Switzerland?
A sole proprietorship (Einzelfirma) is the cheapest structure to register. If your annual revenue stays below CHF 100,000, registration in the commercial register is voluntary, meaning the only mandatory cost is registering with the cantonal compensation office for social insurance. If you do register voluntarily or exceed the CHF 100,000 threshold, fees total CHF 120 to 240 for the commercial register entry plus CHF 30 to 50 for the SOGC publication. No notary, no minimum capital.
Is the CHF 20,000 GmbH share capital a cost I lose?
No. The CHF 20,000 minimum share capital for a GmbH is not an expense. It belongs to the company and is released for business use once the commercial register entry is confirmed and the bank unblocks the capital deposit account. You can use these funds for rent, equipment, salaries, or any other business purpose. The actual out-of-pocket formation costs for a GmbH — notary, register, and professional fees — typically total CHF 3,000 to 5,000.
How much do notary fees cost for company formation in Switzerland?
Notary fees for forming a GmbH with minimum share capital of CHF 20,000 range from CHF 700 to CHF 1,500 depending on the canton. For an AG with CHF 100,000 share capital, expect CHF 1,500 to CHF 3,000. Fees are regulated at the cantonal level and typically calculated as a percentage of the transaction value (share capital amount). Cantons like Zug and Schwyz tend to have lower notary fees than Zurich or Geneva.
Are there ongoing costs after registering a Swiss company?
Yes. Annual ongoing costs for a GmbH include accounting and bookkeeping (CHF 2,000 to 5,000), tax return preparation (CHF 1,000 to 3,000), social insurance contributions for directors (approximately 10.6% of salary), and commercial register update fees for any changes (CHF 40 to 120 per mutation). If you do not opt out of the audit, add CHF 3,000 to 10,000 annually for the statutory audit. Total recurring costs for a small GmbH typically run CHF 5,000 to 15,000 per year.
What does the commercial register fee cover for a new GmbH or AG?
The commercial register fee covers the review of your formation application, the entry of the company in the cantonal register, and the issuance of a first certified register extract. The federal base fee for a new GmbH or AG entry is CHF 400. Most cantons add a surcharge of 50 to 100 per cent, so the effective fee ranges from CHF 400 to 800. A separate SOGC publication fee of CHF 30 to 50 applies for the mandatory notice in the Swiss Official Gazette of Commerce.
Do notary fees differ significantly between Swiss cantons?
Yes. Notary fees are regulated at the cantonal level and can differ by CHF 500 to 1,000 for the same GmbH formation. For a GmbH with CHF 20,000 share capital, fees in Zug and Schwyz typically run CHF 700 to 1,000, while Zurich and Geneva range from CHF 1,000 to 1,500. The difference is driven by the cantonal tariff structure — some cantons use rigid percentage-based schedules, others allow more competitive pricing. Every notary must provide a binding cost estimate upon request.
Can I form a GmbH in Switzerland without using a fiduciary or lawyer?
Legally, yes. You can draft the articles of association yourself, coordinate with the notary directly, and submit the application to the commercial register. In practice, most founders benefit from professional support. The risk of rejected applications, non-compliant articles, or missing declarations is significantly higher without professional guidance, and each round of corrections adds one to two weeks. The professional fee of CHF 1,500 to 3,000 typically pays for itself by avoiding errors.
What is an in-kind contribution and how does it affect formation costs?
An in-kind contribution (Sacheinlage) means a founder contributes assets — equipment, intellectual property, or real property — rather than cash to meet the share capital requirement. This is permitted under OR Art. 628 for the AG and OR Art. 777a for the GmbH. However, it requires an independent asset valuation and a qualified formation report (Gruendungsbericht) reviewed by a licensed auditor, adding CHF 2,000 to 5,000 in extra costs and two to four weeks in additional processing time. Cash contributions are strongly preferred for simple formations.
Are there any government grants or subsidies for company formation in Switzerland?
Switzerland does not offer national grants for company formation. Some cantons have economic development programmes that provide support for technology start-ups, including subsidised office space, advisory services, and innovation vouchers. Cantons like Zurich, Vaud, and Zug each have dedicated start-up promotion offices. However, these programmes do not offset commercial register fees, notary costs, or share capital requirements. The most significant cost advantage available to all founders is choosing a low-tax canton, which reduces the long-term corporate tax burden.
What happens to the CHF 20,000 GmbH share capital after registration?
Once the commercial register confirms the company's entry, the bank automatically releases the blocked capital deposit account. The CHF 20,000 (or more) is then available as working capital in the company's regular business account. There is no minimum balance requirement and no restriction on how the funds are used. The company can spend the capital on rent, salaries, equipment, marketing, or any other legitimate business purpose. The capital remains a liability on the balance sheet, representing the shareholders' equity contribution.