top of page



In Switzerland there are multiple types of legal entity structures, such as:

  • Gesellschaft Mit Beschrankter Haftung (GmbH) Private Limited Company.

  • Aktiengesellschaft (AG) Public Limited company.

  • Kollektivgesellschaft (KG) General Partnership.


Private Limited Companies / GmbH

The minimum capital is CHF 20,000 and this has to be fully paid in cash. To form a limited liability company there has to be at least one Director. Each individual has a minimum capital contribution of CHF 100 per share and register their name and address in the in the commercial register. At least one of the managing officers must be domiciled in Switzerland. All other partners and managers do not have to be Swiss citizens.


Public Limited Companies / AG

The minimum capital is CHF 100,000 and at the time of incorporation the founders must pay at least the 20% of the nominal value of the capital (with a minimum of CHF 50,000). The capital of the company is represented by shares.  For the formation of a public company at least one Director is required, which can be either an individual or a company. At least one of the managing officers must be domiciled in Switzerland.


General Partnership / KG

To form a general partnership, two or more individuals enter into an association. A general partnership has a trade name and must be registered in the commercial register. Liability is unlimited and no initial share capital is required.

On formation of a company a bank account must be maintained.

After the formation the company must register for Corporation tax, VAT and Payroll taxes.


Corporation Tax: The overall rate varies from 11.4% - 24.2% depending on the company’s location or corporate residence. From 1st Jan 2020 the new Federal Act on Tax reform and AVS Financing (TRAF) will enter into force. This represents a major overhaul of the corporate tax system in Switzerland. Please contact us to obtain a more detailed explanation of TRAF.


VAT:​ The standard VAT rate in Switzerland is 7.7%. The VAT registration threshold is CHF 100,000 based on global turnover, not only Swiss sales.

bottom of page