FAQ

Any person, regardless if it’s a Swiss resident, a resident from an EU/EFTA country or a resident of non – EU/EFTA countries is able to open a company in Switzerland, provided that the new company is in compliance with the rules and regulations of Swiss law.

Foreign investors can incorporate the following types of companies in Switzerland: GmbH, the most common type of company for small to medium – sixed businesses; AG, a corporation suitable for all business needs, especially for large companies; business partnerships, company branches, sole proprietorships, holding companies, asset management companies, mixed companies and principal companies.

For a GmbH, the required minimum share capital is only 20,000 CHF or equally a valuable asset, while an AG requires a minimum share capital of 100,000 CHF.

Yes, any company incorporated in Switzerland must have a registered Swiss office.

In order to register a company in Switzerland, the founder/founder must choose a unique company name, the most suitable structure for their business needs and open a bank account with a Swiss bank to deposit the required minimum share capital. It is also necessary to prepare all the documents, authorized by a notary. The newly created company must also be registered with the Swiss Trade Register for VAT purposes.

Any person is able to open a bank account in Switzerland, and especially if you want to open a Swiss company, you will need to have a business bank account. The required documents include persona identification documents of the founder/founders, the Articles of Association of the company and the Business Registration document.

Any foreign company is able to open subsidiary in Switzerland, to expand its activity on the Swiss or European market. In many cases, company subsidiaries benefit from tax exemptions and other tax incentives.

Holding companies manage investments made in other companies and do not conduct any type of business activity in Switzerland. The investments held or the earned revenues must represent at least 2/3 of the entire assets or/and the entire income made by the holding company. Swiss holding companies are exempt from cantonal income tax and pay a reduced capital tax. At federal level, holding companies may claim a tax reduction, based on the income derived from significant investments in other companies.

All Swiss companies are subject of the income and capital tax. The tax rates may vary, depending on the activity of the company. Holding companies are exempt from the cantonal income tax. Investment companies are granted a tax reduction at cantonal level for significant investments. Other corporate taxes that are applied in Switzerland are the withholding tax and the VAT.

Other taxes levied in Switzerland include direct cantonal and municipal taxes, federal taxes on goods and services and cantonal and municipal taxes on goods and services.

Depending on the company’s activity, it may be required to obtain a business license. For example, financial intermediaries must register with an officially recognized SRO and obtain a special license.

If all the necessary documents are prepared, the incorporation process is relatively quick. It takes approximately 10 days to open a company in Switzerland.

Switzerland is known for the very business – friendly environment that it provides, especially for foreign investors. The taxation system is very convenient, due to the double taxation treaties in order and other tax incentives offered by the Swiss government. Switzerland is also preferred by many investors because of the highly – skilled workforce, excellent banking system and well – developed infrastructure.

Mixed companies are legal entities typically used in Switzerland for branch operations of foreign companies. In the case of mixed companies, the business activity is primarily related to business outside Switzerland and the business activity in Switzerland has only a secondary nature. Company branches, corporations, limited partnerships, limited liability companies and cooperatives may be set up as mixed companies. It is required that at least 80% of the business activity must be performed outside of Switzerland. Mixed companies are not allowed to be involved in their own production or distribution activities in Switzerland.

Premium aged companies are companies that were created years ago and that now have no activity. These companies may be sold to individuals or other legal entities who want to start a company without going through the process of creating a new one. Premium aged companies also have a good reputation and history on the market, which makes them ideal for investors interested in expanding on a foreign market.