Services fiduciaires
What Does a Fiduciary in Switzerland Do? Types, Services & Costs
Wondering what a Swiss fiduciary actually does? Learn the services, costs, and when your business needs one in 2026.
Élodie Rochat
30 June 2026
9 minutes read
Blog
How to Register a Company in Switzerland: A Step-by-Step Guide
Learn how to register a company in Switzerland step-by-step. Discover legal requirements, costs, and benefits for businesses.
Services fiduciaires
Introduction
Switzerland is one of the most attractive places in the world to start a business. Its political stability, low corporate tax rates, strong legal framework, and central location in Europe make it a top destination for entrepreneurs and investors alike. Whether you are a local founder or a foreign entrepreneur looking to expand into Europe, knowing how to register a company in Switzerland is the first step toward building something lasting.
This guide walks you through every stage of the Swiss company formation process — from choosing the right legal structure to filing with the Commercial Register — with up-to-date information for 2026.
Types of Companies You Can Register in Switzerland
Before you start the registration process, you need to choose the right legal structure. Each company type comes with its own rules around liability, capital requirements, and governance. Here are the four main options:
1. Sole Proprietorship (Raison individuelle)
A sole proprietorship is the simplest and most affordable way to start a business in Switzerland. There is no minimum capital requirement, and registration with the Commercial Register is only mandatory once annual revenue exceeds CHF 100,000.
The main drawback is personal liability. As the owner, you are fully responsible for all business debts with your personal assets. This structure suits freelancers, consultants, and small traders who want to keep things simple.
2. Limited Liability Company (LLC / Sàrl / GmbH)
The LLC is the most popular choice for small and medium-sized businesses in Switzerland. It requires a minimum share capital of CHF 20,000, which must be fully paid in before registration.
Partners are only liable up to the amount of their capital contributions, which protects personal assets. The LLC also offers flexible management and share distribution, making it easy to adapt as your business grows. You can set up a Limited Liability Company with the support of a licensed fiduciary to make the process smooth and compliant.
3. Swiss Corporation (AG / SA — Public Limited Company)
The Swiss Corporation (AG in German, SA in French) is the preferred structure for larger businesses, companies seeking external investment, or those planning to go public. It requires a minimum share capital of CHF 100,000, with at least CHF 50,000 paid in at the time of registration.
Shareholders enjoy limited liability, and the AG offers greater privacy since only board members — not shareholders — are listed in the Commercial Register. This makes it ideal for holding companies, investor-backed ventures, and businesses with multiple stakeholders.
4. Branch Office
Foreign companies that want a presence in Switzerland without creating a fully independent entity can register a branch office. The branch is legally tied to the parent company, which remains liable for its obligations. The branch must be registered with the Swiss Commercial Register and have a local representative domiciled in Switzerland.
This option is common for multinational companies testing the Swiss market before committing to a full subsidiary.
Key Requirements for Registering a Company
Legal Framework
Swiss company law is governed primarily by the Swiss Code of Obligations (CO), which was significantly revised in 2023. The CO sets out the rules for company formation, governance, capital requirements, and shareholder rights. All companies must comply with these federal rules, regardless of the canton in which they are registered.
Every company must also have articles of association (also called articles of incorporation or statutes) that define its purpose, governance structure, and capital.
Required Documentation
To register a company in Switzerland, you will typically need the following documents:
- Articles of association — drafted and notarized, defining the company's name, purpose, registered address, share capital, and governance rules
- Proof of identity and nationality of shareholders and directors — valid passport or national ID for all founders
- Proof of address — a Swiss-registered address for the company (a physical office, not just a mailbox)
- Bank confirmation of initial capital deposit — proof that the required share capital has been deposited into a blocked capital account at a Swiss bank
- Declaration of beneficial ownership — required under Swiss anti-money laundering (AML) regulations
Initial Capital Requirements
Here is a quick overview of the minimum capital required for each company type:
Sole Proprietorship
Minimum CapitalNone
Paid-In RequirementN/A
LLC (Sàrl / GmbH)
Minimum CapitalCHF 20,000
Paid-In Requirement100% must be paid in
Corporation (AG / SA)
Minimum CapitalCHF 100,000
Paid-In RequirementAt least CHF 50,000 paid in
Branch Office
Minimum CapitalNone (parent liable)
Paid-In RequirementN/A
How to Register Your Company: The 5-Step Process
Step 1: Choose Your Company Structure
The first decision is the most important one. Your choice of legal structure affects your personal liability, tax obligations, administrative burden, and ability to raise capital.
Key factors to consider:
- Liability — Do you want to protect your personal assets? An LLC or AG limits your liability to your capital contribution.
- Tax implications — LLCs and AGs are taxed as separate legal entities. Sole proprietors are taxed on their personal income. Corporate tax rates in Switzerland vary by canton, ranging from approximately 11.85% in Zug to around 14.7% in Geneva.
- Business goals — Are you planning to bring in investors, expand internationally, or keep things simple? Your structure should match your long-term vision.
Step 2: Prepare the Necessary Documents
Once you have chosen your structure, you need to prepare all the required documents. For an LLC or AG, this means drafting the articles of association, which must be notarized before a Swiss notary.
Foreign founders who cannot travel to Switzerland can issue a legalised power of attorney, allowing a local representative to complete the notarization on their behalf. This makes fully remote company formation possible. Explore the full legal requirements for foreign nationals to set up companies in Switzerland.
Make sure all documents are in one of Switzerland's official languages — German, French, or Italian — depending on the canton where you are registering.
Step 3: Open a Swiss Bank Account
Before you can register your company, you must deposit the required share capital into a blocked capital account (also called a consignment account) at a Swiss bank. The bank will issue a confirmation letter once the deposit is made.
This capital remains frozen until the company is officially entered into the Commercial Register. Once registration is complete, the funds are released to the company's operating account.
Opening a Swiss business bank account can take anywhere from a few days to several weeks, depending on the bank and the complexity of your business. Some banks apply strict KYC (Know Your Customer) and AML checks, so having your documentation in order from the start saves time.
Step 4: Register with the Commercial Register
The Swiss Commercial Register (Handelsregister) is the official public database of all registered companies in Switzerland. Registration is handled at the cantonal level, but requirements are harmonized under federal law. You can search existing registrations on zefix.ch.
To register, you submit the notarized articles of association, the bank confirmation of capital deposit, and the required declarations to the cantonal registry office. A notary typically handles this submission on your behalf.
Registration costs and timelines:
- Government and notary fees typically range from CHF 800 to CHF 2,000, depending on the canton and company type
- Registration with the Commercial Register takes approximately 5 to 10 business days after all documents are submitted
- Once approved, your company receives a UID (Business Identification Number), which serves as its official tax and commercial identifier
Step 5: Get the Necessary Permits and Licenses
Most standard commercial activities do not require a special license beyond Commercial Register registration. However, certain industries are regulated and require additional permits:
- Financial services — FINMA authorization is required for banks, insurance companies, and asset managers
- Healthcare — cantonal health authority approval is needed for medical practices and pharmacies
- Recruitment agencies — a SECO authorization is required for companies placing workers in Switzerland or abroad
- Food and hospitality — cantonal permits are required for restaurants, food production, and retail
If your business falls into a regulated sector, factor in additional time and cost for licensing before you can start trading.
Costs Involved in Registering a Company in Switzerland
Initial Setup Costs
Here is a realistic breakdown of what you can expect to pay when registering a company in Switzerland in 2026:
Government and notary fees
Estimated Range (CHF)800 – 2,000
Legal setup and document drafting
Estimated Range (CHF)From 799
Capital deposit account fee
Estimated Range (CHF)0 – 500
Swiss resident director (if needed)
Estimated Range (CHF)From 2,900/year
Registered office and mail forwarding
Estimated Range (CHF)From 1,600/year
Note that the share capital itself (CHF 20,000 for an LLC or CHF 50,000 minimum for an AG) is not a cost — it belongs to the company and can be used for operations once registration is complete.
Ongoing Costs
Running a Swiss company comes with predictable annual obligations:
- Accounting and bookkeeping — from CHF 1,800 to CHF 15,000 per year, depending on the size and complexity of your business
- Audit — a limited audit is the default for most SMEs; an ordinary audit is mandatory if your company exceeds two of three thresholds: CHF 20 million in assets, CHF 40 million in revenue, or 250 full-time employees
- VAT compliance — quarterly filings are standard; as of January 2025, all VAT returns must be submitted electronically via the FTA ePortal
- Annual governance — shareholder meetings, corporate resolutions, and registry updates typically cost CHF 2,000 to CHF 5,000 per year
- Business licenses — renewal fees vary by industry and canton
Total annual costs for an active SME typically range from CHF 10,000 to CHF 25,000.
How Long Does It Take to Register a Company?
The good news is that Switzerland has one of the more efficient company registration processes in Europe. Here is what to expect:
Sole Proprietorship
Typical Timeline1 – 3 business days
LLC (Sàrl / GmbH)
Typical Timeline5 – 10 business days
Corporation (AG / SA)
Typical Timeline5 – 10 business days
Branch Office
Typical Timeline10 – 15 business days
These timelines apply once all documents are submitted and the capital deposit is confirmed. The overall process — from initial preparation to final registration — usually takes two to four weeks when working with a fiduciary.
Factors that can slow things down:
- Incomplete or incorrectly prepared documents
- Delays in opening the bank account (especially for foreign founders or regulated industries)
- Notary scheduling in busy periods
- Additional licensing requirements for regulated sectors
- Language issues if documents are not in the correct official language
Working with an experienced fiduciary from the start is the most reliable way to avoid these delays.
Common Challenges When Registering a Company
Language Barriers
Switzerland has four official languages — German, French, Italian, and Romansh — and the language of your canton matters. All registration documents must be submitted in the official language of the canton where your company is based. For example, companies registering in Geneva must submit documents in French, while those in Zurich use German.
For foreign entrepreneurs, this can be a significant hurdle. Errors in translation or incorrect terminology in the articles of association can delay registration or require costly corrections.
Understanding Swiss Tax Regulations and Compliance
Switzerland's tax system is layered: companies pay federal corporate income tax (8.5% on profit), plus cantonal and communal taxes. The combined effective rate varies significantly by location, from around 11.85% in Zug to approximately 19% in some Zurich municipalities.
Beyond corporate income tax, companies must also manage VAT registration (mandatory once annual turnover exceeds CHF 100,000), withholding tax on dividends (35%, partially refundable under tax treaties), and social security contributions for employees.
Navigating these obligations without local expertise is genuinely difficult. A misstep in tax compliance can result in penalties, back payments, and reputational damage.
The Role of a Fiduciary in Easing the Process
A licensed fiduciary (fiduciaire) acts as your local expert for company formation, accounting, tax compliance, and ongoing administration. They know the cantonal requirements, speak the right language, and have established relationships with notaries, banks, and registry offices.
For foreign entrepreneurs, especially, engaging a fiduciary is not just convenient. It is often the difference between a smooth registration and a frustrating, drawn-out process.
Should You Hire a Local Fiduciary for Company Registration?
In Switzerland, fiduciaries are regulated and often certified by professional organizations such as Fiduciaire Genevoise.
Hiring a fiduciary during the company formation process can offer several key benefits:
- Legal Structure Advice: A fiduciary helps you choose the most suitable legal structure for your business goals.
- Document Drafting and Notarization: They will draft and notarize the articles of association for your company.
- Capital Account Setup: The fiduciary can open the required blocked capital account on your behalf.
- Registration with the Commercial Register: They will handle the entire registration process with the Swiss Commercial Register.
- Liaison with Authorities: Fiduciaries manage all communication with cantonal authorities.
- Tax and Accounting Setup: They establish a tax and accounting framework from day one to ensure smooth operations.
Ongoing Legal and Financial Support
A fiduciary doesn’t just assist during registration; they also provide continuous support to ensure your company remains compliant and financially stable. This includes services like bookkeeping, payroll, VAT returns, annual financial statements, and tax optimization.
Ensuring Compliance with Swiss Laws
Swiss corporate law is strict, and even minor mistakes can lead to fines or deregistration. Missing deadlines, submitting incorrect documents, or failing to meet audit requirements can have serious consequences. A fiduciary ensures your company stays fully compliant, allowing you to focus on growing your business without legal worries.
If you’re uncertain about the registration process, hiring a licensed fiduciary is a smart choice. They’ll provide expert advice and guide you through all legal requirements to ensure a smooth and successful registration.
Fiduciaire Genevoise - Your Trusted Fiduciary Partner
Fiduciaire Genevoise is a licensed fiduciary firm based in Geneva, with over 25 years of experience assisting businesses both in Switzerland and internationally. As a proud member of EXPERTsuisse, we offer certified expertise at every step of your company formation journey.
Our services include:
- Company Formation: Registration of LLCs, AGs, sole proprietorships, and branch offices.
- Accounting and Bookkeeping: Accurate, compliant, and tailored to your business needs.
- Tax Advisory: Guidance on corporate tax, VAT, withholding tax, and cross-border structuring.
- Audit and Controls: Offering limited audits to full statutory reviews.
- Business Consulting: Strategic advice on growth, restructuring, and international expansion.
With offices in Geneva and a multilingual team fluent in French, English, and German, we are well-equipped to support both local and international clients.
FAQ
Yes. Switzerland allows 100% foreign ownership of companies. There are no nationality restrictions for shareholders. However, most legal forms require at least one director or authorized signatory who is domiciled in Switzerland. Foreign founders who cannot fulfill this requirement can engage a Swiss resident nominee director through a fiduciary.
Conclusion
Switzerland remains one of the world's most business-friendly environments. Its stable legal framework, competitive tax rates, skilled workforce, and central European location make it an excellent base for businesses of all sizes — from solo entrepreneurs to multinational corporations.
Registering a company here is a well-structured process, but it requires careful preparation, the right documentation, and a solid understanding of Swiss commercial law.
Whether you are setting up an LLC, a corporation, or a branch office, consult with our local experts today for a smooth and compliant registration and avoid legal issues.
Élodie Rochat
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