Source-cited draft: company formation & entity choice for Switzerland (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Entity types, capital and compliance | The two main Swiss capital companies are the GmbH/Sàrl (limited liability company) and the AG/SA (stock corporation); sole proprietorships and partnerships are also common. These are 2025 figures for accountant review. | |
| GmbH / Sàrl (limited liability company) | Limited liability company; members hold quotas; most common form for SMEsSwiss Code of Obligations (OR/CO) | |
| AG / SA (stock corporation) | Stock corporation with shares; preferred for larger businesses and capital-raisingSwiss Code of Obligations (OR/CO) | |
| Other forms | Sole proprietorship (Einzelfirma), general partnership (Kollektivgesellschaft) and limited partnership (Kommanditgesellschaft)Swiss Code of Obligations (OR/CO) | |
| GmbH minimum share capital | CHF 20,000, fully paid up before registrationSwiss Code of Obligations (OR/CO) | |
| AG minimum share capital | CHF 100,000, of which at least CHF 50,000 (and at least 20%) paid in before incorporationSwiss Code of Obligations (OR/CO) | |
| Incorporation steps |
The two main Swiss capital companies are the GmbH/Sàrl (limited liability company) and the AG/SA (stock corporation); sole proprietorships and partnerships are also common. These are 2025 figures for accountant review.
Other Switzerland computations in the OpenAccountants library.
| Name check, draft articles of association, open a capital-deposit (blocked) account with a Swiss bank, notarised public deed, then registration in the Commercial Register (Handelsregister)Swiss Code of Obligations (OR/CO) |
| Typical timeline | Approx. 5–10 business days after documents are submittedSwiss Code of Obligations (OR/CO) |
| Indicative incorporation cost | Roughly CHF 1,500–3,000+ in notary and commercial-register fees (excl. capital and advisory)Swiss Code of Obligations (OR/CO) |
| Swiss residency requirement | At least one person able to represent the company (director/managing officer) must be resident in SwitzerlandSwiss Code of Obligations (OR/CO) |
| Capital issue stamp duty | 1% federal issuance stamp duty on equity contributions above a CHF 1,000,000 exemptionFederal Act on Stamp Duties (StG/LT) |
| VAT registration | Required once taxable turnover reaches CHF 100,000; may register voluntarily earlierFederal Act on Value Added Tax (MWSTG/LTVA) |
| Annual accounts | Companies must keep books and prepare annual financial statements under the Code of Obligations accounting rulesSwiss Code of Obligations (OR/CO) |
| Audit requirement | Ordinary audit if two of: balance sheet total CHF 20m, revenue CHF 40m, 250 full-time staff (two consecutive years); otherwise limited audit, which small companies (≤10 FTE) may opt out ofSwiss Code of Obligations (OR/CO) |
| Annual tax filing | Annual corporate income/capital tax return filed with the cantonal tax administration; VAT and social-security returns filed periodicallyFederal Act on Direct Federal Taxation (DBG/LIFD) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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