GmbH / Sàrl and representation
A GmbH (Sàrl) may be established by one or more persons. Minimum capital of CHF 20,000 must be fully paid. The company must be capable of representation by a person resident in Switzerland. Management and signing authority should be arranged before incorporation.
Tax cost depends on the canton
Federal corporate income tax is 8.5% of net profit after tax. Cantonal and municipal taxes are additional. The 8.5% figure is therefore not an all-in effective rate; a location-specific calculation is required.
Accounts and evidence of management
For an operating structure we establish who makes decisions, maintains accounts and holds corporate records. Financial reporting review requirements should be assessed against the company’s size and circumstances rather than a single standard assumption.
Banking files and assets
Personal and corporate asset work calls for ownership history, source of wealth, transaction rationale and the tax status of those involved. We recommend assembling this information before approaching a bank.
Relocation: a separate immigration assessment
For third-country nationals, setting up a company does not replace work and residence permissions. The route depends on nationality, the individual’s role and the competent cantonal authorities. Corporate and personal plans should be aligned in advance.
Before we talk
What helps us get started.
A short overview is enough. We can agree the documents and details after discussing your needs.
- Preferred canton and management location
- Owners, representatives and signing powers
- Asset history and source of funds
- Nationality, role and residence plans
Common questions
Is comparing the federal rate sufficient?
No. The calculation includes cantonal and municipal taxes.
Does a company give a right of residence?
Immigration status needs a separate assessment based on nationality and the applicable route.
Official sources
Primary sources for your own review.
This guide provides general information as of the review date. Company, tax and relocation decisions require an assessment of the circumstances, applicable law and current requirements.