Company registration in Switzerland

Company Registration in Switzerland: Key Facts and Features

Switzerland is an attractive jurisdiction for business due to its stable economy, rule of law, and low tax rates. Trade and manufacturing are strictly regulated through the official commercial register, which ensures transparency of business activity. The Swiss Commercial Register – the trade register – is a public database maintained by the cantons under the supervision of the Confederation. Any changes in a company’s structure – founders, share capital, management, and so on – are published in the Swiss Official Gazette of Commerce «SOGC» and reflected in the unified online portal «Zefix» – the Swiss business register – which combines records from all cantons.

Company registration in Switzerland involves clear legal rules: minimum share capital – «GmbH» CHF 20,000, «AG» CHF 100,000 – notarization of documents, and the presence of a local director. Federal corporate income tax is 8.5%, while the total effective rate is usually around 11.9 – 20.5% depending on the canton. The standard VAT rate is 8.1%.

In 2025, a record 51,637 new companies were registered in the country. The most active cantons were Zurich, Vaud, Bern, and others, while Geneva and Zug recorded a slight decline. To speed up the business launch, it is possible to purchase ready-made companies and use nominee services – a resident director costs about CHF 400 per month.

Advantages of Company Registration in Switzerland

Switzerland offers businesses the following advantages:

• a stable legal environment and rule of law;
• low tax rates – federal tax of 8.5% on profits;
• access to international financial markets and developed infrastructure;
• tax incentives for holdings, R&D, and patents;
• a broad network of double taxation avoidance agreements – more than 100 treaties;
• a high level of education and a skilled workforce.

The Swiss Trade Register and Legal Foundations

Information on all enterprises is contained in the «Swiss Commercial Register», which is maintained by cantonal offices under federal supervision. All entries, after verification, are published in the «Swiss Official Gazette of Commerce» – «SOGC». There is a unified online portal, «Zefix», which combines data from all cantons. In Ukraine, it is known as the Swiss commercial register or the Swiss trade register. PDF certificates of registration – «extrait» – are available in the register.

According to the law, the following are subject to registration: all «Ltd» and «LLC», joint-stock companies – «AG», associations of a commercial nature, and branches of foreign companies whose profit exceeds CHF 100,000 or whose assets exceed CHF 1,000,000, among others. Founding documents – the articles of association – for «GmbH» and «AG» must be notarized. After registration, the company is assigned a unique identification number – «UID».

Stages of Company Registration in Switzerland

The main steps of the procedure are as follows:

A. Choice of legal form and company name. Choose either «GmbH» – a limited liability company – or «AG» – a joint-stock company. Check the availability of the company name on the «Zefix» portal.

B. Preparation of documents. The articles of association and founders’ resolutions are prepared. For «GmbH» and «AG», the share capital amount – CHF 20,000 and CHF 100,000 respectively – must be declared. The founders open a consignment – blocked – bank account and deposit the capital.

C. Notarization. The founding documents must be notarized. For «GmbH» and «AG», this is mandatory.

D. Registration in the trade register. The notary or representative submits the documents to the cantonal trade register. After verification, the entries are published in the official gazette.

E. Obtaining the extract. The company receives a certificate of registration – an extract – confirming its lawful activity.

F. Post-registration actions. Register with the tax authorities – «VAT», local tax residence – and with the social insurance funds – «AHV» / «AVS», and others.

Minimum Capital and Company Forms

Taxes and Other Obligations

Federal corporate income tax is 8.5% – a rate applied to profit after taxation.

Total profit taxes – federal, cantonal, and municipal – usually amount to 11.9 – 20.5%, depending on the canton.

The standard VAT rate is 8.1% from 2024. The reduced VAT rate is 2.6% – for food, books, and so on. A special rate of 3.8% applies to hotels.

There are more than 100 double taxation avoidance agreements. Withholding tax on dividends between countries is often reduced to zero or a minimal rate.

Swiss cantons encourage investment: a patent box regime and R&D deductions have been introduced.

Nominee Service and Ready-Made Companies

Two services are especially common for foreign entrepreneurs:

Nominee director – resident director. A Swiss company is required to have at least one resident director. If a non-resident owner cannot provide one, nominee services may be used. The approximate cost starts from about CHF 400 per month for one director.

Ready-made – shelf company. This is an already registered company with no active operations. Its advantage is a quick start, since there is no need to wait for the registration process to be completed. The main costs include the price of the company – in the range of about USD 10,000 – 30,000 depending on assets and status – notarized re-registration – change of ownership – and ongoing maintenance costs – office, bookkeeping. The main risks are the need to conduct thorough due diligence of the original documents and the company’s history.

Advantages and Risks

The «plus» of ready-made companies is time savings. The «minus» is the need to pay a higher price immediately.

The «plus» of a nominee director is the ability to obtain a resident «turnkey». The «minus» is additional monthly expenses – from approximately CHF 5,000 per year – and dependence on trust in the service provider.

Registration Statistics – 2025

In 2025, 51,637 new companies were registered – an all-time record. Growth amounted to +3.2% compared with 2024. For comparison, the average annual figure over 10 years is about 45,400 registrations. Growth remains stable across all regions. The most popular cantons are:

• Zurich – the highest share of registrations;
• Vaud and Bern – also remain among the leaders;
• Geneva and Zug showed a slight decline – 1.4% and 2.8% respectively.

The Role of Poshuk.info in the Process

«Poshuk.info» is a Ukrainian platform for finding legal services. For company registration in Switzerland, it performs the following functions:

• a company catalog – containing a list of leading law firms and bar associations specializing in company registration in the EU and Switzerland;
• a single request – the client submits a consultation request on the website, and all verified firms that meet the criteria receive this message;
• consultations and offers – lawyers send their proposals and консультації, while the client receives several options and chooses the best one without the need to contact each firm separately.

Thus, «Poshuk.info» saves the client time and makes it possible to immediately receive several qualified consultations on company registration in Switzerland.