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business-in-switzerland.com
Swiss alpine landscape over Lake Lucerne — the geographic and fiscal context for forming a Swiss company.

01 · Swiss business setup

Set up a Swiss business from anywhere.

AG, GmbH, holding and FINMA-regulated structures across all 26 cantons. Delivered end-to-end in English by practitioners based at Baarerstrasse 14, Zug.

02 · Switzerland in numbers

The fiscal contract behind every Swiss setup.

14.6%

Federal CIT effective

DBG art. 57 ff

11.85%

Zug — lowest cantonal

ESTV 2026

8.1%

VAT standard rate

MWSTG · 2024

~80

DTAs in force

ESTV 2026

CHF 20k

GmbH min capital

OR art. 773

CHF 100k

AG min capital

OR art. 621

2 – 6 wks

HRG processing

Cantonal · 2026

26

Independent cantons

Federal · 2026

03 · Cantonal canvas

Choose the canton that matches your tax & industry.

Switzerland is a three-layer tax system: 8.5% federal, plus cantonal, plus municipal. Canton choice alone moves your effective corporate rate by ~9 percentage points.

Effective corporate tax rates at the main city of each canton, 2026.
Canton Code Effective CIT Industry anchor
Zug ZG 11.85% Crypto Valley · holding · low-tax HQ
Nidwalden NW 11.9% Low-tax small canton, often overlooked
Lucerne LU 12.3% Second-lowest, SME-friendly
Basel-Stadt BS 13.0% Pharma and chemical cluster
Schwyz SZ 14.0% Low-tax alternative to Zug
Geneva GE 14.70% International HQs · UN agencies
Zurich ZH 19.61% Banking hub · deepest talent pool
Bern BE 20.54% Federal capital · highest effective rate

Effective rate combines federal direct tax at 8.5% statutory (~7.83% effective after the tax-on-tax calculation) with cantonal and municipal corporate income tax at the main city. Rates shift with fiscal year: Ticino cut 3.11 pp for 2025, Basel-Land 2.45 pp the same year.

06 · Foreign founders

Eligibility and residency, mapped.

Nationality does not block ownership of a Swiss company. It does shape the permit path if you intend to move.

06.01 · EU / EFTA

Free movement of persons

Under the FZA agreement, EU and EFTA nationals may work or open a business in Switzerland without a work permit. Cantonal registration required after three months.

06.02 · Third country

B-permit and federal quota

Non-EU/EFTA founders move under B-permit, renewable annually, subject to the ~8,500 federal annual quota (2025). Self-employment requires economic-interest proof under FNA art. 19.

06.03 · Ownership-only

Do I need to move at all?

No. Foreign nationals may own 100% of a Swiss AG or GmbH regardless of where they live. The resident-signatory rule (OR art. 718.4 / 814.3) is satisfied through nominee-director.

06.04 · Cross-border

G-permit / L-permit / C-permit

G covers cross-border workers. L covers short-term up to 12 months. C is permanent residence after ~10 years (5 for US/CA nationals).

07 · How we work

A predictable five-step engagement.

Published fixed fees for most services (formation CHF 990–1,490, accounting CHF 990–1,900/yr, payroll CHF 120/mo, trademark CHF 690). Multi-step engagements (M&A, FINMA, restructuring) scoped on a free 30-minute call and confirmed in a written proposal.

  1. 01

    Scoping call in English

    30-minute call to map legal form, canton, timeline and substance or permit blockers.

  2. 02

    Custom proposal

    Written proposal: scope, fixed and variable fees, named advisors, expected cantonal timings.

  3. 03

    Incorporation

    GmbH 2–4 weeks · AG 3–6 weeks. Zefix name check, articles, notarial deed, HRG filing.

  4. 04

    Banking & VAT

    Operating accounts after registry (CDD 5–30 days for foreign UBOs). VAT registration where turnover requires.

  5. 05

    Ongoing compliance

    Bookkeeping, VAT returns, statutory year-end, audit coordination at OR art. 727 thresholds.

08 · Our team

Built in Zug, trusted across Switzerland.

A small, deliberately sized team. Every file is staffed by a named advisor — the person on your scoping call is also the person drafting articles and replying to your tax letters.

08.01 · PRACTITIONERS

Five practitioners · 8–12 years each.

Swiss-trained advisors with early-career stints at Big Four and 8–12 years subsequent corporate, tax and regulatory practice. We do not trade on bar admission, do not publish honorific titles, and do not share team bandwidth across hundreds of live files.

Full profiles, including subject-matter focus and language coverage, on the team page. Ask during the scoping call for the named advisor fit to your structure.

  • Lukas Brunner, advisor at business-in-switzerland.com.

    Lukas

  • Andreas Furrer, advisor at business-in-switzerland.com.

    Andreas

  • Marc Wyler, advisor at business-in-switzerland.com.

    Marc

  • Stefan Locher, advisor at business-in-switzerland.com.

    Stefan

  • Eva Schibli, advisor at business-in-switzerland.com.

    Eva

08.02 · OFFICE

Baarerstrasse 14, 6300 Zug.

Our office sits on Zug's principal business artery. Zug is Switzerland's lowest-tax canton at an effective 11.85% and home to Crypto Valley.

Baarerstrasse 14, 6300 Zug, CH

info@business-in-switzerland.com

09 · FAQ

Frequently asked questions.

Answers to the questions we hear most often from foreign founders considering Swiss setup. Each answer cites its statutory anchor where one applies.

Do I need to be a Swiss resident to form a company in Switzerland?

No. Foreign nationals may own 100% of a Swiss AG or GmbH regardless of residency. However, at least one authorised signatory must reside in Switzerland, the resident-director rule (OR art. 718.4 for AG, 814.3 for GmbH). Nominee-director services satisfy this without you relocating.

Which legal form should I choose, AG or GmbH?

The GmbH is built for closely held businesses: CHF 20,000 capital fully paid in, partners publicly listed in the Commercial Register. The AG is built for capital raising and holding structures: CHF 100,000 capital with CHF 50,000 or 20% paid in at formation, shareholders held privately.

What is the minimum share capital for a Swiss company?

CHF 20,000 for a GmbH, fully paid in at formation. CHF 100,000 for an AG, with at least CHF 50,000 or 20% paid in at formation (OR art. 621, 632, 773, 777c). Sole proprietorships have no minimum but carry unlimited personal liability.

How long does it take to incorporate in Switzerland?

A GmbH typically completes in two to four weeks. An AG typically runs three to six weeks. Steps include a name check via Zefix, drafting articles, notarial deed, Handelsregister filing and capital consignment. Cantonal processing speed varies.

Which canton has the lowest corporate tax rate?

Appenzell Innerrhoden posts the lowest headline rate at around 11.5%, with Zug at about 11.85% carrying the strongest combination of low tax, Crypto Valley depth and international infrastructure. Lucerne and Nidwalden follow at ~12.3% and ~11.9%.

Do I need a Swiss-resident director or board member?

Yes. An AG must have at least one board member or officer resident in Switzerland with signing power (OR art. 718.4). A GmbH must have at least one managing officer resident in Switzerland (OR art. 814.3). A nominee-director mandate satisfies this for non-Swiss founders.

Can a non-EU citizen form a company in Switzerland?

Yes. Nationality is not a bar to ownership. It does affect the permit path if you intend to move: EU/EFTA nationals benefit from free movement; third-country nationals need a B-permit under the annual federal quota and must show economic interest to Switzerland (FNA art. 19).

Do I need a Swiss bank account before registration?

Yes. Share capital must be deposited into a consignment account at a Swiss bank and blocked until the Handelsregister entry is recorded. Operating accounts can be opened separately, timelines vary from five to thirty days depending on the bank’s due diligence on foreign beneficial owners.

Will I automatically get a residence permit after forming my company?

No. Forming a Swiss company does not grant a residence permit. The permit track is separate, B-permit for third-country nationals under quota, direct registration for EU/EFTA nationals. For third-country founders, expect three to six months where the economic-interest test is passed.

What do I need to know about Swiss VAT as a foreign founder?

Switzerland’s standard VAT rate is 8.1% (effective 1 January 2024, replacing 8.0%). Registration is required once worldwide taxable turnover reaches CHF 100,000 (MWSTG art. 10). Foreign businesses making any supply in Switzerland are liable from the first franc of Swiss turnover if the worldwide threshold is met.

Is Switzerland still attractive for holding companies?

Yes. The participation exemption removes federal tax on dividends from qualifying shareholdings (DBG art. 69-70). Withholding on outbound dividends is 35% statutory, typically reduced to 0/5/10/15% under a network of about 80 double taxation treaties, including 0% CH-EU intercompany.

How do I request a proposal, and what will you need from me?

Use the contact form at /contact/. Most services have published fixed fees — see the relevant service page for the rate (GmbH formation CHF 990, AG formation CHF 1,490, registered address CHF 1,200/year, etc.). For multi-step engagements (M&A, FINMA licensing, restructuring) we send a written proposal once we know: target legal form, canton preference, activity and expected turnover, founder nationality and residence, and nominee-director need.

Swiss alpine panorama beyond Zurich skyline — geographic context for foreign founders

10 · Start here

Request a proposal.

Tell us your target legal form, canton, activity and expected turnover. We reply in English with a written proposal scoped to the work you actually need.