How to incorporate a company in Switzerland
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| General Principles |
Switzerland is one of the few European low-tax jurisdictions, serving as an ideal global head-quarters’
location. As a rule, the freedom of trade and industry, guaranteed by the Swiss constitution, allows
everyone, independently of nationality or residence, to incorporate a business in Switzerland.
There is much less 'red tape' in Swiss business regulation than in the UK, France, Italy or Germany.
The entrepreneur or existing foreign business has the choice between privately or publicly owned companies.
The most common legal forms are the limited liability company and the corporation. |
| Legal Business Forms in Switzerland |
Limited liability company – GmbH
The Limited Liability Company is a legal entity, in which two or more persons or companies come together
in a new company. The company's liability is limited to the amount of the registered capital that must be
at least 20,000 Swiss francs (50% of which to be deposited at the moment of registration).
Corporation – AG
The Corporation or Joint Stock Company is the most widespread type of company in Switzerland. Foreign
companies often choose this legal form for their Swiss subsidiary. 100,000 Swiss francs of registered
capital, of which 50,000 francs must be deposited at the moment of incorporation, required.
Offshore jurisdiction
The term 'offshore' is not used in Swiss legislation, however, there are a number of specialized forms
of the basic Stock Corporation, which offer tax-privileged operation, equivalent to that usually obtainable
in offshore jurisdictions: holding company, domiciliary company, mixed company, service company, and some others. |
| Formal Requirements |
In order to create a Corporation, a minimum of at least three founders / shareholders required,
who can be individuals or companies, of Swiss nationality or not, and residing in Switzerland or not.
In other words, for the founders / shareholders, nationality and residence is not an issue.
As far as the board of directors is concerned, the rule is that a majority of Swiss or EU-members in the
board required. In addition, a majority of the board of directors must domicile in Switzerland, regardless
of their nationality.
Accordingly, a Stock Corporation can have only one board member, who resides in Switzerland and who is
a Swiss / EU national, or three board members, of whom two are Swiss/EU nationals domiciled in Switzerland
(exceptions possible for holding companies). |
| Registration Procedure |
MB GROUP provides personalized assistance in obtaining authorizations you might need to incorporate
your company in Switzerland, negotiating tax arrangements with the Swiss tax authorities and serving as
your contact agent for the local government structures.
Once we've checked that your desired company name is free, and the capital has been deposited, a company can
be registered in one-two weeks.
We are here to help you succeed in Switzerland. You can benefit from our experience in setting up foreign
businesses and from having to deal with only one representative throughout the entire procedure. |
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| Joint stock company – AG |







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Purpose: trade / manufacture of goods, or other commercial activities under the
name of a company
Capital: min. CHF 100,000 (at least CHF 50,000 must be paid)
Founders: at least 3 founding shareholders (physical persons or legal entities)
Governing bodies: majority of the board members with domicile in Switzerland
(Swiss citizens or citizens of a member state of the EU/EFTA)
Liability: company's assets
Advantages:
- limited liability
- simple transfer of shares
- investor anonymity
Disadvantages:
- high administrative cost
- Swiss majority in the board
(exceptions possible for
holding companies) |
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| Limited liability company – GmbH |







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Purpose: trade / manufacture of goods, or other commercial activities under the name of a company
Capital: CHF 20,000 (minimum 50% must be deposited)
Founders: at least 2 members (physical persons or legal entities)
Governing bodies: at least one Managing Director, domiciled in Switzerland
Liability: company's assets
Advantages:
- limited liability
- only 2 founders required
- low minimum capital
Disadvantages:
- low flexibility
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