Switzerland incorporates companies through cantonal Commercial Register offices (Handelsregister / registre du commerce) under the Swiss Code of Obligations (CO), with entries published in the Swiss Official Gazette of Commerce. It is a credible, stable base for fintech and technology founders, with competitive cantonal tax rates and strong banking, though setup involves a notary and a blocked capital account.
The two main vehicles are the Gesellschaft mit beschränkter Haftung ("GmbH" / Sà rl, limited liability company) and the Aktiengesellschaft ("AG" / SA, stock corporation), both under the Code of Obligations. SMEs typically choose the GmbH; a foreign parent may register a branch (Zweigniederlassung).
A GmbH requires share capital of CHF 20,000 (≈ $25,200), fully paid in, while an AG requires CHF 100,000 (≈ $126,000) with at least CHF 50,000 (≈ $63,000) paid in. Shareholders may be 100% foreign, but at least one director or manager with signing authority must be resident in Switzerland. Incorporation requires a notarised deed and the capital deposited in a blocked Swiss bank account, then filing with the cantonal Commercial Register (electronically via EasyGov), typically completing in about two to three weeks; notary and commercial-register fees apply in addition to the deposited capital.
The Federal Tax Administration (ESTV) and cantonal authorities levy corporate income tax at a federal rate of 8.5% plus cantonal and communal tax (a combined effective rate of roughly 11.9% to 21% by canton), and VAT is 8.1% once turnover exceeds CHF 100,000 (≈ $126,000). Larger companies face an ordinary audit above set thresholds; smaller ones a limited audit, which all shareholders can waive if the company has no more than 10 full-time employees on annual average. Beneficial owners holding 25% or more must be notified to the company, and covered entities must also report their beneficial owners to the federal transparency register under the LETA, which entered into force on 1 October 2026 with entity-specific transitional reporting periods.