01 · Association
Form a Swiss Verein for CHF 390.
Non-profit ideal purpose under ZGB art. 60 ff. No minimum capital, no notary required, formation effectively immediate. Tax-exempt status available for charitable, cultural, scientific or social-welfare purposes.
02 · Three defining features
Non-profit purpose, no capital, optional tax exemption.
Non-profit purpose
A Verein must pursue an ideal (non-economic) purpose under Civil Code art. 60 ff. Common purposes: cultural, sports, scientific, professional-association, social-welfare, religious. Commercial activity is permitted only as a means to the ideal purpose, not as the purpose itself.
No minimum capital, no notary
No statutory minimum capital. Founding statutes can be signed in writing — no notarial deed required (unlike AG / GmbH). Two or more founder-members are sufficient.
Tax-exempt option
Charitable, scientific, cultural and similar public-benefit Vereins can apply for cantonal tax exemption — exempting the association from federal direct tax and cantonal income tax, and making donations deductible from donors' taxable income.
03 · Pricing
Cheapest non-profit legal form in Switzerland.
| Service | Our fee | Market range |
|---|---|---|
| Verein formation | CHF 390 | CHF 300–1,000 |
| Tax-exempt status application (charitable Verein) | from CHF 990 | CHF 1,500–4,000 |
| Registered office (where required by canton) | CHF 1,200 / year | CHF 1,400–2,800 |
| Statutes amendment (post-formation) | from CHF 800 | CHF 1,000–3,000 |
04 · Mandate scope
Statutes, meeting, board, optional registry and tax.
- Drafting of association statutes reflecting the ideal purpose
- Coordination of the constitutive general meeting with founder-members
- Initial board election and signing-rights documentation
- Handelsregister filing (where required — see FAQ on threshold)
- AHV / VAT registration where the association employs staff or has commercial side-activity
- Optional: cantonal tax-exempt application for public-benefit Vereins
05 · Process
Purpose → statutes → meeting → registry/tax.
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01
Purpose + members
Define the ideal purpose. Confirm at least 2 founder-members. Identify the planned board (Vorstand) of at least 1 person, typically 3+.
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02
Statutes
Drafted to ZGB art. 60 ff standard. Includes purpose, member-admission rules, contribution mechanics (if any), board structure, decision rules, dissolution.
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03
Constitutive meeting
Members sign the statutes in writing. Board elected. No notary required. Minutes documented.
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04
Registry + tax (where applicable)
Handelsregister filing if the Verein operates a commercial business or crosses CHF 100,000 turnover. Tax-exempt application filed in parallel for public-benefit Vereins.
06 · FAQ
Frequently asked questions.
When must a Verein register with the Handelsregister?
Under ZGB art. 61, a Verein must register if it operates a commercial business or — under accounting-law thresholds — if it has annual turnover above CHF 100,000 from commercial activity. Pure non-commercial Vereins (sports clubs, cultural associations, professional associations without paid services) are not required to register but may register voluntarily.
Do members of a Verein have liability for its debts?
No, by default. Civil Code art. 75a establishes that the association's assets are the only fund available for its debts unless the statutes provide for member liability. Modern Verein statutes follow the default and limit liability to association assets, similar to a GmbH or AG.
Can a Verein run a business?
Yes — but the business must serve the ideal purpose, not be the purpose itself. Examples: a sports association running a clubhouse café whose profits support the sports activity; a professional association charging membership fees and running educational events. The boundary is whether the commercial activity dominates the association's activities. Heavy commercial activity may require conversion to a GmbH or AG.
How long does Verein formation take?
Where no Handelsregister filing is required, formation is effectively immediate — the Verein exists from the moment the constitutive meeting signs the statutes. Where registration is required (commercial activity or turnover threshold) the cantonal Handelsregister adds 5–15 working days.
Is a tax-exempt Verein the same as a foundation?
No — different legal forms. A Verein is a member-driven association governed by member assemblies; a foundation (Stiftung) is a property-driven endowment governed by the founder's defined purpose without members. Both can be tax-exempt for charitable purposes. Vereins are typically used for ongoing membership-based activities (sports, professional, cultural), foundations for endowments and grant-making. See /services/company-formation/foundation/ for foundations.
Can a foreign person found a Verein?
Yes. Founder-members and board members can be foreign natural persons or foreign legal entities. Where the Verein registers with the Handelsregister, at least one member of the Vorstand must reside in Switzerland with signing power, similar to AG/GmbH director rules.
07 · Get started
Send the purpose and the founder-members.
One-line brief: ideal purpose, list of founder-members (minimum 2), planned board, expected commercial activity if any. We send the statutes draft and timeline within 24 hours.