01
Form and capital
An AG and a GmbH are normally compared for an operating or holding business: an AG has minimum capital of CHF 100,000 with at least CHF 50,000 paid on formation, while a GmbH requires CHF 20,000 fully paid
02
Formation process
Formation covers the canton and municipality, name, articles, blocked capital account, notarial deed and entry in the cantonal Commercial Register; the legal entity comes into existence on registration
A company should be built around its activity, tax and banking route. An AG and a GmbH are normally compared for an operating or holding business: an AG has minimum capital of CHF 100,000 with at least CHF 50,000 paid on formation, while a GmbH requires CHF 20,000 fully paid.
03
Management and substance
An AG or GmbH must be capable of representation by at least one person resident in Switzerland; the tax and banking analysis also tests actual functions, management, premises, people and expenditure
04
Banking launch
A bank or securities firm should be selected from institutions holding the relevant FINMA authorisation; access to private banking, corporate accounts, custody, treasury and trade finance depends on the institution's client segment. The bank examines owners and controllers, tax residence, source of wealth and funds, the history of capital, countries and purpose of transactions, sanctions risk and the client's connection with Switzerland.
05
Working checklist
Federal profit tax is supplemented by cantonal and municipal tax; the effective burden depends on the exact location, functions, capital and available cantonal measures. The standard VAT rate is 8.1%; the registration threshold, imports, exports, financial exemptions and input-tax recovery require separate analysis.
FAQ
FAQ
Where should a company formation project in Switzerland start?
An AG and a GmbH are normally compared for an operating or holding business: an AG has minimum capital of CHF 100,000 with at least CHF 50,000 paid on formation, while a GmbH requires CHF 20,000 fully paid
Can formation or account opening be guaranteed?
This material is general information. Formation, licensing, tax outcomes and account opening depend on the facts and the decision of the competent authority or financial institution.
Why are tax and banking reviewed together?
Federal profit tax is supplemented by cantonal and municipal tax; the effective burden depends on the exact location, functions, capital and available cantonal measures. The bank examines owners and controllers, tax residence, source of wealth and funds, the history of capital, countries and purpose of transactions, sanctions risk and the client's connection with Switzerland.
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Related routes
- Bank accounts and private banking
- Open primary source
- Private wealth: foundations and trusts
- Open primary source
- Tax strategy
- Open primary source
- Choosing a Swiss canton for a company
- Open primary source