Swiss Company Registration Cost Calculator — GmbH & AG
Estimate the total cost of registering a GmbH or AG in Switzerland. Compare notary fees, share capital requirements, and registration costs across cantons.
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.