---
name: ch-company-formation
description: "Source-cited draft: company formation & entity choice for Switzerland (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ch-company-formation"
  jurisdiction: "CH"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Switzerland Company Formation & Entity Choice

## Entity types, capital and compliance

The two main Swiss capital companies are the GmbH/Sàrl (limited liability company) and the AG/SA (stock corporation); sole proprietorships and partnerships are also common. These are 2025 figures for accountant review.

- **GmbH / Sàrl (limited liability company)** — Limited liability company; members hold quotas; most common form for SMEs  _([Swiss Code of Obligations (OR/CO)](https://goldblum.ch/knowledgebase/swiss-gmbh-formation))_
- **AG / SA (stock corporation)** — Stock corporation with shares; preferred for larger businesses and capital-raising  _([Swiss Code of Obligations (OR/CO)](https://goldblum.ch/knowledgebase/swiss-ag-company-formation-requirements-taxation-structure))_
- **Other forms** — Sole proprietorship (Einzelfirma), general partnership (Kollektivgesellschaft) and limited partnership (Kommanditgesellschaft)  _(Swiss Code of Obligations (OR/CO))_
- **GmbH minimum share capital** — CHF 20,000, fully paid up before registration CHF  _([Swiss Code of Obligations (OR/CO)](https://goldblum.ch/knowledgebase/swiss-gmbh-formation))_
- **AG minimum share capital** — CHF 100,000, of which at least CHF 50,000 (and at least 20%) paid in before incorporation CHF  _([Swiss Code of Obligations (OR/CO)](https://goldblum.ch/knowledgebase/swiss-ag-company-formation-requirements-taxation-structure))_
- **Incorporation steps** — Name check, draft articles of association, open a capital-deposit (blocked) account with a Swiss bank, notarised public deed, then registration in the Commercial Register (Handelsregister)  _([Swiss Code of Obligations (OR/CO)](https://goldblum.ch/knowledgebase/swiss-gmbh-formation))_
- **Typical timeline** — Approx. 5–10 business days after documents are submitted (approx — confirm)  _([Swiss Code of Obligations (OR/CO)](https://goldblum.ch/knowledgebase/swiss-gmbh-formation))_
- **Indicative incorporation cost** — Roughly CHF 1,500–3,000+ in notary and commercial-register fees (excl. capital and advisory) (approx — confirm) CHF  _(Swiss Code of Obligations (OR/CO))_
- **Swiss residency requirement** — At least one person able to represent the company (director/managing officer) must be resident in Switzerland  _([Swiss Code of Obligations (OR/CO)](https://goldblum.ch/knowledgebase/swiss-ag-company-formation-requirements-taxation-structure))_
- **Capital issue stamp duty** — 1% federal issuance stamp duty on equity contributions above a CHF 1,000,000 exemption %  _([Federal Act on Stamp Duties (StG/LT)](https://taxsummaries.pwc.com/switzerland/corporate/other-taxes))_
- **VAT registration** — Required once taxable turnover reaches CHF 100,000; may register voluntarily earlier CHF  _([Federal Act on Value Added Tax (MWSTG/LTVA)](https://www.estv.admin.ch/en/vat-rates-switzerland))_
- **Annual accounts** — Companies must keep books and prepare annual financial statements under the Code of Obligations accounting rules  _(Swiss Code of Obligations (OR/CO))_
- **Audit requirement** — Ordinary audit if two of: balance sheet total CHF 20m, revenue CHF 40m, 250 full-time staff (two consecutive years); otherwise limited audit, which small companies (≤10 FTE) may opt out of (approx — confirm thresholds)  _(Swiss Code of Obligations (OR/CO))_
- **Annual tax filing** — Annual corporate income/capital tax return filed with the cantonal tax administration; VAT and social-security returns filed periodically  _([Federal Act on Direct Federal Taxation (DBG/LIFD)](https://taxsummaries.pwc.com/switzerland/corporate/tax-administration))_

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ch-company-formation` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ch-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.