Switzerland

CH Company Formation

Company formation and entity choice in Switzerland for tax year 2026, from the Code of Obligations (OR), the Commercial Register Ordinance (HRegV) and the fee ordinance (GebV-HReg). Covers the GmbH/Sarl (CHF 20,000 capital, fully paid in) and the AG/SA (CHF 100,000, at least 20% of each share and CHF 50,000 paid in), sole proprietorships and partnerships, the public deed and the blocked capital account, the Swiss-resident representative, the commercial register fees (CHF 420 for a company, CHF 160 for a partnership, CHF 80 for a sole proprietorship), the 1% issuance stamp duty above CHF 1 million, the CHF 100,000 VAT threshold, bookkeeping, the Zurich notary fee, the six-month approval deadline and the audit thresholds. Trigger phrases: GmbH gründen, AG Gründung, Stammkapital, Aktienkapital, Handelsregister Gebühren, Emissionsabgabe, opting-out. Out of scope (go to the sibling): ch-corporate-income-tax, ch-cantonal-tax, switzerland-vat, ch-ahv-iv, ch-tax-overview.