How to start a company in Switzerland

Last checked: November 2026 · Currency: CHF

Swiss startups are usually founded as a GmbH (CHF 20,000 capital) or an AG (CHF 100,000 capital). Many teams that plan to raise venture capital choose the AG, because its shares are easier to transfer and its shareholders don't appear in the public register. Founding requires a notarised public deed, and corporate tax depends heavily on the canton, from about 12% to 21% all-in.

General information, not legal or tax advice. Rules and fees change; always check the official source.

Recommended for co-foundersTeams that plan to raise venture capital usually pick an AG. Its shares are easier to transfer and to split into share classes, and shareholders stay private. Teams with less cash often start as a GmbH and convert to an AG before a larger round.

Company types

Type	Minimum capital	Liability	Best for
AG / SA Aktiengesellschaft / Société anonyme	CHF 100,000 (at least CHF 50,000 paid in at founding)	Limited	Teams planning to raise venture capital; shareholders are not listed in the public register
GmbH / Sàrl Gesellschaft mit beschränkter Haftung / Société à responsabilité limitée	CHF 20,000 (fully paid in at founding)	Limited	Smaller teams and bootstrapped startups; can be converted to an AG later
Kollektivgesellschaft Kollektivgesellschaft / Société en nom collectif	None	Unlimited (personal)	Testing an idea together; not suitable for investors

Registration, step by step

1
Agree on equity, roles and vestingAgree on shareholdings, board or management roles, and vesting/leaver rules in a shareholders' agreement (Aktionärbindungsvertrag). Swiss law keeps these rules outside the public articles, so the agreement matters.KMU Portal (SECO) – Legal forms
2
Choose AG or GmbH and check the nameChoose the legal form, then check on Zefix that the company name is free.Zefix – Central business name index
3
Pay the capital into a blocked accountOpen a capital-deposit (blocked) account at a Swiss bank and pay in the capital: the full CHF 20,000 for a GmbH, or at least CHF 50,000 for an AG. The bank issues a confirmation, and releases the money once the company is registered.KMU Portal – GmbH founding
4
Sign the public deed and registerThe founders sign the founding deed and articles before a notary (public deed). The registration is then filed with the cantonal commercial register, and the company exists once it is entered and published in the Swiss Official Gazette of Commerce (SOGC).EasyGov – Official online business portal
5
Register for VAT and social insuranceRegister for VAT with the Federal Tax Administration once worldwide turnover reaches CHF 100,000, or voluntarily before that. Founders who are employees of their company must be registered with an AHV/AVS compensation office for social insurance, and EasyGov handles most of these registrations.Federal Tax Administration (ESTV)
6
Register your trade markFile a Swiss trade mark online with the Swiss Federal Institute of Intellectual Property (IPI/IGE). Switzerland is not covered by EU trade marks, so file separately with EUIPO if you sell in the EU.IPI – Trade mark fees

Costs and time

Item	Amount
Commercial register entry (GmbH or AG)	CHF 420 (federal fee ordinance GebV-HReg), plus small extras
Notary for public deed	about CHF 700–2,500 (varies by canton) Check the official source
Legal/fiduciary advice on founding (optional)	about CHF 600–4,000 Check the official source
Share capital (not a fee, stays in the company)	GmbH: CHF 20,000; AG: CHF 50,000 minimum paid in
Swiss trade mark (online)	CHF 350 for up to 3 classes (CHF 450 on paper); CHF 100 per extra class Check the official source

How long it takes: Typically 1–3 weeks from opening the capital account to entry in the commercial register.

Taxes

Tax	Rate	Note
Corporate profit tax (federal + cantonal + communal)	about 11.7% to 20.5% effective, depending on canton	Federal tax is 8.5% of profit after tax (about 7.8% before tax). Lucerne and Zug are among the lowest; Bern and Zurich are among the highest. Check the official source
Capital tax (cantonal)	Varies by canton	Levied annually on the company's equity. Check the official source
VAT (MWST/TVA)	8.1% standard (2.6% reduced, 3.8% accommodation)	Registration required from CHF 100,000 worldwide turnover per year.
Withholding tax on dividends	35%	Withheld on dividends; Swiss residents can reclaim it through their tax return.
Issuance stamp duty	1% on capital contributions above CHF 1 million	Usually only relevant once you raise larger rounds.

Protect your name

TrademarkSwiss Federal Institute of Intellectual Property (IPI/IGE)CHF 350 online for up to 3 classes (CHF 450 standard fee minus CHF 100 e-filing discount); CHF 100 per extra class Check the official sourceTrademark office Trademark basics →

PatentIPI/IGE (national) or European Patent Office (EPO)Patent office Patent basics, and when not to bother →

Tips for co-founders

GmbH partners are listed publicly in the commercial register, but AG shareholders are not, which is one reason founders who plan to raise choose the AG.
GmbH shares can be transferred in simple written form, without a notary, but the shareholders' meeting must normally approve the transfer; AG registered shares are easier to move.
Vesting and leaver rules belong in the shareholders' agreement, often with call options at nominal value for unvested shares.
The capital is blocked until the company is registered; after that it can be used for normal business expenses.
Pick your canton and municipality carefully, because they drive corporate, capital and personal income taxes.
Founders who pay themselves a salary must pay Swiss social insurance (AHV/IV/EO and more); clarify salary versus dividend with a fiduciary early.

The co-founder agreement checklist →

Official links

General information, not legal or tax advice. Rules and fees change; always check the official source. Last checked: November 2026.

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