This guide connects market entry, incorporation, licensing, tax, people and banking in Switzerland without treating registration as permission for every activity.
- Define the operating model before incorporation.
- Company formation and regulated licensing are separate workstreams.
- Tax treatment follows source, residence, functions and evidence.
- The bank independently reviews the owners, business and funds.
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1. Define the operating model
Define markets, functions, effective management, people, IP, finance and the owner's residence. Compare exact municipalities by tax, talent, costs and banking rather than canton names alone.
02
2. Form the company
An AG requires CHF 100,000 capital with at least CHF 50,000 paid; a GmbH requires CHF 20,000 fully paid. Formation connects the capital account, articles, notarial deed, register and a Swiss-resident representative.
03
3. Check every licence
Ordinary business has no single federal licence, but sector and cantonal permits remain. Banking, securities, portfolio management, trusteeship, funds and fintech functions require FINMA-perimeter analysis.
04
4. Build the tax and accounting file
Federal profit tax is supplemented by cantonal and municipal profit and capital taxes. Standard VAT is 8.1%. Participation, patent-box, R&D and relocation measures are conditional.
05
5. Prepare the bank-account application
The blocked capital account precedes registration; an operating account follows it. The bank reviews UBO, tax compliance, source of wealth and funds, business, countries and sanctions. Private and corporate banking have different entry criteria.
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6. Launch and maintain compliance
Set up accounting, audit assessment, VAT, social insurance, payroll, pensions, accident cover, contracts and corporate filings. Actual decisions should support the stated Swiss role.