Switzerland
How to register a company in Switzerland: tax, fees and annual filings, from official sources.
- Company type
- Limited liability company (Gesellschaft mit beschränkter Haftung, GmbH / Sàrl / Sagl)
- Registration fee
- Commercial register fee for a new entry of a capital company (including a GmbH): CHF 420 (GebV-HReg, annex item 1.3). Notary fees are set by each canton and are extra.
- Region
- Europe outside the EU
A Swiss GmbH needs CHF 20,000 of share capital, fully paid in, a notarised foundation and a person resident in Switzerland who can represent it. Federal profit tax is 8.5%, and each canton adds its own tax.
The figures below come from the registry, tax authority and statutes linked under Sources, as they stood on 30 September 2026. Fees and thresholds change, so check the linked official page before you file. This is general information, not tax or legal advice for your situation.
Questions
How much does it cost to register a company in Switzerland?
Commercial register fee for a new entry of a capital company (including a GmbH): CHF 420 (GebV-HReg, annex item 1.3). Notary fees are set by each canton and are extra.
What is the corporate tax rate in Switzerland?
There is no single national rate. Federal direct tax on company profit is a proportional 8.5% of net profit; the tax is itself deductible, so the effective federal rate is lower. Cantons and communes add their own profit tax and a capital tax, so the combined rate depends on the canton.
Can a non-resident set up a company in Switzerland?
The foundation must be publicly notarised. EasyGov prepares the notary mandate online, and the commercial register entry follows the notarial act.
Annual deadlines for this and other jurisdictions are in the company filing deadlines calendar. Compare VAT registration limits across Europe in the VAT registration thresholds table.
- Corporate tax
- There is no single national rate. Federal direct tax on company profit is a proportional 8.5% of net profit; the tax is itself deductible, so the effective federal rate is lower. Cantons and communes add their own profit tax and a capital tax, so the combined rate depends on the canton.
- Minimum capital
- CHF 20,000 minimum share capital (OR art. 773), fully paid in (in cash or in kind) at formation.
- Forming it from abroad
- The foundation must be publicly notarised. EasyGov prepares the notary mandate online, and the commercial register entry follows the notarial act.
- Local requirements
- Every Swiss GmbH must be representable by a person resident in Switzerland who has access to the register of members and beneficial owners.
- VAT, GST or sales tax
- VAT registration is mandatory for businesses with at least CHF 100,000 annual turnover from non-exempt supplies in Switzerland and abroad. Rates: standard 8.1%, accommodation 3.8%, reduced 2.6%.
- Annual filings
- The annual report must be prepared within six months of the financial year end and submitted for approval (OR art. 958(3)). GmbH accounts are not filed with the commercial register. Tax returns are filed with the canton. The transparency-register report is due within one month of the commercial register entry.
- Audit
- An ordinary audit is required if the company exceeds two of three thresholds in two consecutive years: CHF 20m balance sheet total, CHF 40m revenue, 250 full-time staff. Otherwise a limited audit applies. With the consent of all members, a company with no more than 10 full-time positions can opt out of audit entirely.
- Beneficial owners
- Under the Federal Act on the Transparency of Legal Entities (TJPG, AS 2026 323) and its ordinance (in force 1 October 2026), companies must report beneficial owners to a federal transparency register within one month of commercial register entry. The register is not public: only authorities, financial intermediaries and AML-regulated advisers have access.
- Also know
- Switzerland has no single headline profit tax rate: the federal 8.5% is levied on profit after tax, and cantonal and communal rates are added. Existing companies have transitional deadlines for the transparency register under TJPG art. 51.
- Company registry
- Cantonal commercial registers (Handelsregister) – central index Zefix
- Registry website
- zefix.ch
- Tax authority page
- estv2.admin.ch
- Last reviewed
- Sources
Source Link KMU-Portal – GmbH: Haftung, Stammkapital, Gründung https://www.kmu.admin.ch/de/gmbh-haftung-stammkapital-gruendung KMU-Portal – Anmeldung im Handelsregister https://www.kmu.admin.ch/de/anmeldung-eines-unternehmens-im-handelsregister Fedlex – GebV-HReg SR 221.411.1 https://www.fedlex.admin.ch/eli/cc/2020/180/de ESTV – Steuersatz und Steuerfuss https://www.estv2.admin.ch/stp/ds/e-steuersatz-steuerfuss-de.pdf ESTV – Geltende Steuern https://www.estv2.admin.ch/stp/ds/c-geltende-steuern-de.pdf ESTV – MWST-Steuerpflicht https://www.estv.admin.ch/de/mwst-steuerpflicht ESTV – Grundsätze der Mehrwertsteuer https://www.estv2.admin.ch/stp/ds/d-grundsaetze-der-mehrwertsteuer-de.pdf KMU-Portal – Kriterien Revisionsstelle https://www.kmu.admin.ch/de/kriterien-fuer-die-revisionsstelle-und-revisionsart Kanton Zürich Handelsregisteramt – Opting-out Merkblatt (OR 727, 727a, 958) https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/wirtschaft-arbeit/handelsregister/rechtsformuebergreifend/allg_merkblatt_kmu_erklaerung_opting_out.pdf Fedlex – TJPG AS 2026 323 https://www.fedlex.admin.ch/eli/oc/2026/323/de Fedlex – TJPV AS 2026 364 https://www.fedlex.admin.ch/eli/oc/2026/364/de Transparenzregister – FAQ https://www.transpareg.admin.ch/de/fragen-antworten