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What Does Company Registration Cost in Switzerland?

Every Swiss company formation involves a fixed set of costs: notary authentication, commercial register entry, official publication, and bank fees. The total depends on whether a GmbH or AG is being formed and which canton handles the notarisation.

The table below summarises the typical cost range for each entity type.

Cost Item GmbH (LLC) AG (Corp.)
Minimum share capital CHF 20,000 (fully paid up) CHF 100,000 (min. CHF 50,000 paid up)
Notary fees CHF 1,200 – 2,500 CHF 2,000 – 4,000
Commercial register fee CHF 600 CHF 800
SHAB publication CHF 50 – 100 CHF 50 – 100
Bank account setup CHF 200 – 500 CHF 200 – 500
Certified copies & stamps CHF 100 – 300 CHF 100 – 300
Total formation cost (excl. share capital) CHF 2,150 – 3,900 CHF 3,150 – 5,700

Share capital is not a fee — it belongs to the company and can be used for business operations once the commercial register entry is complete. For a detailed breakdown of the full formation process, see the registration cost and timeline guide.


How Are Registration Costs Broken Down?

Notary Fees

Notary authentication is typically the largest single cost in company formation. The notary certifies the deed of incorporation (Errichtungsakt), verifies the articles of association, and confirms the identity of founders.

Switzerland has two notary systems:

  • Amtsnotariat (official notariat) — The notary is a cantonal civil servant. Fees follow a published cantonal tariff and tend to be more predictable. Cantons using this system include Zurich, Bern, and Schaffhausen.
  • Freies Notariat (private notariat) — The notary operates as an independent professional. Fees are partly regulated but may vary between practitioners. Most cantons use this system, including Zug, Lucerne, Basel-Stadt, Geneva, and St. Gallen.

For a GmbH with standard articles, notary fees generally fall between CHF 1,200 and CHF 2,500. An AG costs more — typically CHF 2,000 to CHF 4,000 — because the articles of association are more complex and the deed of incorporation covers additional formalities such as the appointment of auditors and share issuance conditions.

Commercial Register Fees

Registration fees are set by the Federal Ordinance on Fees (HRegGebV) and apply uniformly across all cantons:

  • GmbH new registration: CHF 600
  • AG new registration: CHF 800
  • Subsequent amendments (e.g. change of directors, address): CHF 40 – 160 per entry

These fees are paid directly to the cantonal commercial register office (Handelsregisteramt).

SHAB Publication

Every new company must be published in the Swiss Official Gazette of Commerce (Schweizerisches Handelsamtsblatt, SHAB). The publication fee is CHF 50 to 100, depending on the length of the entry. This is a one-time cost at formation, though subsequent changes (e.g. capital increases, director changes) also require SHAB publication at similar rates.

Bank Account and Capital Deposit

Before formation, the share capital must be deposited into a blocked escrow account (Kapitaleinzahlungskonto) at a Swiss bank. The bank releases the funds to the company after the commercial register confirms the entry.

Bank fees for opening this account range from CHF 200 to CHF 500. Some banks waive the fee if the company maintains its operating account with them. Cantonal banks (Kantonalbanken) often charge lower fees than major commercial banks.

After formation, a regular business account is needed. Monthly fees for corporate accounts at Swiss banks range from CHF 10 to CHF 50, depending on the bank and account type.

Other Costs

Additional costs that may arise during formation:

  • Certified copies of the commercial register extract: CHF 20 – 40 per copy
  • Apostille or legalisation (if founders hold foreign documents): CHF 50 – 100 per document
  • Sworn translations of foreign-language documents: CHF 150 – 400 per document
  • UID number registration (automatic, included in register fee): free
  • VAT registration (if applicable): free, but often handled by a fiduciary for CHF 200 – 500

For companies with foreign founders, translation and apostille costs can add CHF 500 to CHF 1,500 to the total. More detail on the full registration process is available in the formation guide.


How Do Notary Fees Vary by Canton?

The table below shows approximate notary fee ranges for a standard formation (no complex share structures, standard articles of association). Actual fees may vary based on the complexity of the transaction.

Canton GmbH Notary Fee AG Notary Fee System
Zurich CHF 1,500 – 2,200 CHF 2,500 – 3,500 Amtsnotariat
Zug CHF 1,200 – 1,800 CHF 2,000 – 3,000 Freies Notariat
Lucerne CHF 1,300 – 2,000 CHF 2,200 – 3,200 Freies Notariat
Bern CHF 1,500 – 2,200 CHF 2,500 – 3,500 Amtsnotariat
Basel-Stadt CHF 1,400 – 2,000 CHF 2,300 – 3,200 Freies Notariat
Geneva CHF 1,800 – 2,500 CHF 3,000 – 4,000 Freies Notariat
St. Gallen CHF 1,200 – 1,800 CHF 2,000 – 3,000 Freies Notariat
Aargau CHF 1,300 – 1,900 CHF 2,200 – 3,000 Freies Notariat
Schaffhausen CHF 1,200 – 1,700 CHF 2,000 – 2,800 Amtsnotariat

Amtsnotariat cantons (Zurich, Bern, Schaffhausen, plus Solothurn, Nidwalden, and others) typically have published tariffs that make costs more predictable. In freies Notariat cantons, it is worth requesting quotes from two or three notaries, as fees can vary within the regulated range.

The canton of notarisation does not need to match the canton of registered office. A company registered in Zug could theoretically have its deed notarised in Schaffhausen if the notary fees are lower — though this is uncommon in practice.


What Are the Ongoing Annual Costs After Registration?

Formation costs are a one-time expense. The recurring costs of running a Swiss company are significantly higher and should factor into any budget:

  • Corporate tax — Combined federal, cantonal, and communal tax on profit. Effective rates range from ~11.9% in Zug to over 24% in Geneva. Use the tax calculator or see tax rates by canton for exact figures.
  • AHV/social insurance contributions — Employer contributions total approximately 6.4% of gross payroll (AHV/IV/EO), plus unemployment insurance, accident insurance, and pension fund contributions. Total employer social costs typically reach 12–15% of salaries.
  • Audit costs — An ordinary audit costs CHF 5,000 to CHF 20,000 annually. A limited audit (eingeschränkte Revision) costs CHF 2,000 to CHF 5,000. Companies that meet all three thresholds (fewer than 10 FTEs, less than CHF 20 million in assets, less than CHF 40 million in revenue) may opt out of auditing entirely if all shareholders agree.
  • Domiciliation or virtual office — If the company does not lease its own office space, a domiciliation address (c/o arrangement) costs CHF 100 to CHF 500 per month.
  • Accounting and fiduciary fees — Annual bookkeeping, financial statements, and tax returns typically cost CHF 3,000 to CHF 10,000 for a small company, depending on transaction volume and complexity.

How Can You Reduce Registration Costs?

Several practical steps can lower the upfront cost of forming a Swiss company:

Choose a GmbH over an AG when possible. Unless the business specifically needs a share corporation structure (e.g. for issuing bearer shares before the 2021 reform, or planning an IPO), a GmbH achieves the same limited liability protection at lower formation and share capital costs. The GmbH requires CHF 20,000 in share capital versus CHF 100,000 for an AG. See the full cost comparison for more detail.

Compare notary fees across cantons. Amtsnotariat cantons have fixed tariffs, but freies Notariat cantons allow some competition. Requesting quotes from multiple notaries can save CHF 300 to CHF 800 on a GmbH formation.

Use a cantonal bank for the capital deposit. Cantonal banks (Zürcher Kantonalbank, Zuger Kantonalbank, Luzerner Kantonalbank, etc.) often charge lower fees for the Kapitaleinzahlungskonto than UBS, Credit Suisse successor entities, or private banks.

Opt out of audit if eligible. If the company qualifies for the opting-out provision (fewer than 10 FTEs, below the balance sheet and revenue thresholds), bypassing the annual audit saves CHF 2,000 to CHF 5,000 per year. This decision is made at formation and recorded in the commercial register.

Prepare documents correctly the first time. Rejected applications or incomplete filings lead to additional notary visits and re-filing fees. Having articles of association reviewed by a fiduciary before the notary appointment avoids costly corrections.

Consider ongoing costs, not just formation costs. The difference in notary fees between cantons is measured in hundreds of francs. The difference in annual corporate tax rates can amount to tens of thousands of francs. Choosing a low-tax canton like Zug or Lucerne over Zurich or Geneva yields far greater savings over the life of the company than any reduction in one-time registration fees.


Data Sources and Accuracy

Registration fees are based on the Federal Ordinance on Fees (HRegGebV), which sets uniform commercial register charges across all cantons. Notary fee ranges are gathered from published cantonal tariffs (Amtsnotariat cantons) and market surveys of private notaries (freies Notariat cantons). Tax rate data is sourced from the Federal Tax Administration (ESTV) Steuerbelastung statistics. All figures reflect 2026 rates. Content is reviewed by Florian Rosenberg.


Frequently Asked Questions

How much does it cost to register a GmbH in Switzerland?
The typical total cost to register a GmbH ranges from CHF 3,000 to CHF 5,000, excluding the CHF 20,000 minimum share capital. This includes notary fees (CHF 1,200-2,500), commercial register fees (CHF 600), SHAB publication (CHF 50-100), and miscellaneous costs such as certified copies and bank account setup. Costs vary by canton due to different notary fee structures.
How much does it cost to register an AG in Switzerland?
An AG (Aktiengesellschaft) typically costs CHF 4,000 to CHF 8,000 to register, excluding the minimum share capital of CHF 100,000 (of which at least CHF 50,000 must be paid up). Higher notary fees (CHF 2,000-4,000), registration fees (CHF 800), and the more complex articles of association contribute to the higher cost compared with a GmbH.
What is the cheapest canton to register a company in?
Notary fees and registration costs do not vary dramatically between cantons, as registration fees are set by federal ordinance. The main cost differences come from notary fees, which tend to be lower in smaller cantons such as Appenzell, Glarus, or Uri, and higher in Zurich or Geneva. The real cost saving from canton choice comes from ongoing corporate tax rates, not one-time registration fees.
Do I need to pay the full share capital upfront?
For a GmbH, the full CHF 20,000 minimum share capital must be paid up at formation. For an AG, only 50% of the CHF 100,000 minimum (i.e., CHF 50,000) must be paid up at formation; the remainder can be called up later by the board of directors. The share capital is deposited into a blocked bank account before formation and released to the company after registration.
How long does the share capital remain blocked in the escrow account?
The share capital is held in the Kapitaleinzahlungskonto (capital deposit account) from the date of deposit until the commercial register confirms the company's entry. This typically takes five to fifteen business days after the notary submits the formation application. Once the register entry is confirmed, the bank releases the funds to the company's regular operating account automatically. In some cantons, the notary provides a copy of the registration confirmation to the bank to trigger the release. Non-resident founders should factor this blocking period into their working capital planning.
Are there ongoing registration fees after the initial formation?
Yes. Changes to the commercial register entry after formation require new filings and fees. Under the Federal Ordinance on Fees (HRegGebV), a change of managing director or board member costs CHF 40 to CHF 60 per entry. A change of registered office within the same canton costs CHF 40 to CHF 80. A cross-cantonal relocation requires a deletion in the original canton and a new registration in the new one, with fees and notary costs similar to those for the initial formation. Capital increases require a notarial deed and a register entry, typically costing CHF 1,000 to CHF 3,000 in combined fees.
What is the cost of a capital increase for a Swiss GmbH or AG?
A capital increase requires a notarial deed, a shareholder resolution, a bank confirmation of the additional capital deposit, and a commercial register filing. Total costs typically range from CHF 1,500 to CHF 4,000 for a GmbH and CHF 2,500 to CHF 6,000 for an AG, depending on the canton and the complexity of the share issuance. The actual capital contributed is separate from these fees and must be deposited into a blocked bank account before the notarial deed. For large capital increases or those involving new investor classes, legal structuring costs can be substantially higher.
How much does it cost to dissolve a Swiss company?
Voluntary dissolution (Liquidation) of a GmbH or AG involves notarial costs, a commercial register filing, and publication in the SOGC/SHAB. The liquidation procedure requires at least two publications in the Official Gazette with a three-month creditor waiting period between the first publication and the final deletion. Total dissolution costs typically range from CHF 2,000 to CHF 5,000 in professional and government fees, plus any outstanding tax liabilities and the cost of preparing final financial statements. If the company has outstanding debts or complex assets, liquidation can be significantly more involved.
Is there a government grant or subsidy available for company formation in Switzerland?
Switzerland does not offer a general start-up grant for company formation. However, several support mechanisms exist. Innosuisse (the Swiss Innovation Agency) provides funding for R&D projects carried out in collaboration with Swiss universities and research institutions, covering up to 50% of project costs. Some cantons offer conditional tax holidays of up to 10 years for new companies that create local jobs and make substantial investments, particularly in less economically developed areas. The Switzerland Global Enterprise (S-GE) provides free advisory services for foreign companies establishing a presence in Switzerland. None of these programmes subsidise the direct costs of company formation.
Are professional advisory fees for company formation tax-deductible?
Yes. Costs incurred in forming a Swiss company are treated as business expenses and are deductible from taxable income in the first tax period following registration. This includes notary fees, commercial register fees, legal advisory fees, and fiduciary costs directly related to the formation. Share capital itself is not deductible — it is a balance sheet item, not an expense. Ongoing advisory fees (accounting, legal, fiduciary) are also fully deductible as business expenses in the year they are incurred. Keep all invoices and payment records from the formation process for submission with the first corporate tax return.

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