Resources & Tools

• AG (Aktiengesellschaft): The German term for a Stock Corporation, one of the two main corporate forms in Switzerland. Corresponds to SA in French and PLC in English.

• AHV (Alters- und Hinterlassenenversicherung): The mandatory state old-age and survivors' insurance (Pillar 1).

• Betreibung: The highly efficient Swiss debt collection proceeding.

• BVG (Berufliche Vorsorge): The mandatory occupational pension plan (Pillar 2), also known as the Pensionskasse.

• GmbH (Gesellschaft mit beschränkter Haftung): The German term for a Limited Liability Company, the most common corporate form for SMEs. Corresponds to Sàrl in French and LLC in English.

• Handelsregister: The official cantonal Commercial Registry where all companies are legally registered.

• MWST (Mehrwertsteuer): The German term for Value Added Tax (VAT).

• Rangrücktritt: A Letter of Subordination, a legal instrument used to remedy over-indebtedness.

• SHAB (Schweizerisches Handelsamtsblatt): The Swiss Official Gazette of Commerce, where official corporate notices are published.

• Statuten: The German term for the Articles of Association, the core legal document defining the company's internal rules.

• UID (Unternehmens-Identifikationsnummer): The unique business identification number assigned to every company in Switzerland.

• Verrechnungssteuer: The 35% withholding tax levied on dividend distributions.

(Note: In the final GitBook, these would be linked as downloadable PDF documents.)

​[ ] Choose Company Name and verify availability.
​[ ] Define Company Purpose.
​[ ] Appoint Directors, including one Swiss resident.
​[ ] Identify Shareholders and capital contributions.
​[ ] Secure a legal address (domicile) in Switzerland.
​[ ] Open a capital deposit bank account and deposit funds.
​[ ] Schedule an appointment with a Swiss Public Notary.
​[ ] Sign the public deed of incorporation.
​[ ] Await confirmation of registration from the Commercial Registry.

• [ ] Sign a written employment contract.

• [ ] Register the employee with the cantonal social security office (AHV).

• [ ] Enroll the employee in the company's pension fund (BVG).

• [ ] Enroll the employee in the company's accident insurance (UVG).

• [ ] If the employee is a foreign national, ensure their work permit is in order.

• [ ] Set up the employee in the payroll system.

• [ ] Finalise the bookkeeping for the financial year.

• [ ] Prepare the annual financial statements (Balance Sheet & P&L).

• [ ] If required, have the financial statements reviewed by the auditor.

• [ ] Prepare and file the annual corporate income and capital tax return.

• [ ] Hold the Annual General Meeting (AGM) within 6 months of year-end.

• [ ] At the AGM, formally approve the financial statements.

• [ ] File the annual salary declaration with the AHV office.

• [ ] Issue annual salary certificates to all employees.

1. How long does it take to set up a company in Switzerland?
A standard incorporation process typically takes 2 to 3 weeks, from initial preparation to final registration in the Commercial Registry.

2. Do I need to live in Switzerland to own a Swiss company?
No, you do not need to be a resident to own a Swiss company. However, the company must have at least one director (for an AG) or managing director (for a GmbH) who is a resident of Switzerland. This is a mandatory legal requirement.

3. What is the minimum share capital, and can I use it?
The minimum share capital is CHF 20,000 for a GmbH and CHF 100,000 for an AG (of which at least CHF 50,000 must be paid in). This capital is deposited into a bank account before incorporation. As soon as the company is registered, this money becomes the company's working capital and can be used for any legitimate business expenses, such as paying salaries, buying equipment, or renting.

4. How much tax will my company pay?
The effective corporate tax rate depends heavily on the canton and commune where your company is registered. However, most cantons offer highly competitive combined rates, typically ranging from 11% to 14% on net profit.

• SECO - State Secretariat for Economic Affairs: The main government portal for setting up a business. https://www.seco.admin.ch

• Zefix - Central Business Name Index: Search for existing company names. https://www.zefix.ch

• Federal Tax Administration (FTA): Information on federal taxes, including VAT and Withholding Tax. https://www.estv.admin.ch

• Swiss Official Gazette of Commerce (SHAB): Search for official company publications. https://www.shab.ch

• AHV/IV Information: Official information on the social security system. https://www.ahv-iv.ch