01 · Branch registration
A Swiss branch of a foreign company, CHF 1,490 all-in.
Single Handelsregister filing, no separate share capital, full Swiss tax registration. The fast path to Swiss operations when ring-fencing through a subsidiary is not the priority.
02 · Branch vs subsidiary
Same outcome on paper, different liability and capital.
Branch (Zweigniederlassung)
A dependent operating outpost of a foreign parent. Same legal person, same liability. No separate share capital. Registered in the cantonal Handelsregister; subject to Swiss tax on Swiss-source income.
Subsidiary (separate AG/GmbH)
A new Swiss legal person, owned by the parent. Separate liability, separate share capital (CHF 100k AG / CHF 20k GmbH). Higher set-up cost, stronger ring-fencing, easier to scale or sell.
Decision criteria
Pick a branch when you want fast access to Swiss customers without the capital and complexity of a subsidiary, and when ring-fencing is not a priority. Pick a subsidiary when liability separation, capital raising or future sale matters.
03 · Pricing
Branch fee, plus the recurring infrastructure.
| Service | Our fee | Market range |
|---|---|---|
| Branch registration (incl. notary, HR filing) | CHF 1,490 | CHF 2,500–3,500 |
| Resident manager mandate (annual) | CHF 2,900 / year | CHF 2,500–4,000 |
| Registered office (Zurich or Zug) | CHF 1,200 / year | CHF 1,400–2,800 |
| Ongoing accounting (dormant year-end) | CHF 990 / year | CHF 1,400–1,800 |
| Ongoing accounting (active, small) | CHF 1,900 / year | CHF 2,000–5,000 |
Fees excl. MWST. Certified translation of parent dossier into German/French is passed through at cost (typically CHF 200–600).
04 · What the fee covers
From parent dossier to operational branch.
- Apostilled excerpt and articles of the foreign parent translated into German/French
- Drafting of the branch articles and management mandate
- Notarial deed for branch establishment
- Handelsregister filing in the cantonal register
- Tax registration with the cantonal tax office
- VAT registration if Swiss turnover exceeds CHF 100,000
05 · Process
Three weeks from parent dossier to active branch.
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01
Parent dossier
Apostilled excerpt + articles of the foreign parent. We organise certified translation into the relevant cantonal language.
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02
Branch articles
Drafted to Swiss standard. Activity scope, registered office, signing rules, name of the resident representative.
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03
Notarial deed + filing
Notarial deed signed by the parent's authorised representative (or by power of attorney). HR filing within 24 hours.
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04
Registry confirmation
5–15 working days at the cantonal Handelsregister. Branch is operational on the date of registration.
06 · FAQ
Frequently asked questions.
What is the difference between a branch and a subsidiary?
A branch is part of the foreign parent — same legal person, same liability. A subsidiary is a separate Swiss legal entity (AG or GmbH) owned by the parent. Branches are simpler to set up and require no share capital, but the parent is fully exposed to Swiss-side liabilities. Subsidiaries ring-fence liability and require separate capital (CHF 100k AG / CHF 20k GmbH).
Do I need a Swiss representative for a branch?
Yes. Article 935 of the Code of Obligations requires every Swiss branch of a foreign company to have at least one resident with signing power. We provide a resident manager mandate for CHF 2,900 per year.
How is a branch taxed in Switzerland?
A branch is taxed only on Swiss-source income (federal corporate tax 8.5% statutory plus cantonal/municipal). The foreign parent claims a credit or exemption in its home jurisdiction under the relevant double taxation treaty. Switzerland has approximately 80 DTAs, including with all major OECD economies.
Is a Swiss bank account required for a branch?
Strongly recommended. Banking due diligence is similar to a subsidiary — UBO documentation, source-of-funds, business plan. Operating accounts can be opened only after the Handelsregister entry. Allow 5–30 days for banking due diligence on the foreign parent.
Can the branch hire employees in Switzerland?
Yes. The branch can be the legal employer for Swiss-based staff. Standard Swiss payroll (AHV/SUVA/BVG) applies — see /services/payroll/.
How long does branch registration take?
Typically 3–6 weeks total: 1–2 weeks to assemble the parent dossier and certified translations, 1 week for notarial deed and filing, 1–2 weeks for the cantonal Handelsregister to process. Faster if the parent already has translated/apostilled documents.
07 · Get started
Send the parent's legal name and country.
One-line brief: foreign parent legal name, country of incorporation, intended Swiss canton, expected turnover. We come back within 24 hours with the document checklist and timeline.