Company formation in Switzerland: legal forms, steps and costs (2025)

Practical guide to create a company in Switzerland (GmbH/Sàrl, AG/SA, sole proprietorship): Commercial Register, VAT, banking, timelines and indicative costs.

By Ark Fiduciaire

Published on 10/22/2025

Reading time: 3min (607 words)

Company formation in Switzerland (GmbH/Sàrl, AG/SA or sole proprietorship) requires a few key decisions. This practical guide explains how to create a company in Switzerland – from choosing the right legal form to filing with the Commercial Register, handling VAT, banking and initial costs.

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1) Choose the legal form: GmbH, AG or Sole proprietorship

  • GmbH (Sàrl)

  • Share capital: CHF 20,000 (full payment recommended).

  • Limited liability.

  • Simple governance, suited for SMEs and multiple founders.

  • AG (SA)

  • Share capital: CHF 100,000 (min. CHF 50,000 paid in).

  • More corporate image, transferable shares, formal governance (Board).

  • Often preferred for fundraising or higher‑exposure projects.

  • Sole proprietorship

  • No minimum capital, unlimited personal liability.

  • Simple to start; Commercial Register entry typically required from CHF 100,000 annual turnover (or earlier depending on activity/bank).

Quick take: for a fast start with limited liability, a GmbH/Sàrl is the most common choice.

2) Key steps to create a company (checklist)

  1. Name, purpose, registered office: check name availability and define the purpose.
  2. Registered address: lease, partner’s office or professional domiciliation.
  3. Articles of association: capital, share/participation structure, governance, transfer/signature clauses.
  4. Bank & capital: open a capital deposit account (blocking certificate).
  5. Notarial deed (for GmbH/AG): notarize the incorporation.
  6. Commercial Register file: signed articles, certificates, forms, IDs; file electronically or physically.
  7. VAT: assess liability (CHF 100,000 threshold on global turnover) and register if needed.
  8. Social insurances: AVS/AI/APG, LAA, and pension fund (LPP) if employees.
  9. Accounting & tools: chart of accounts, invoicing, basic internal controls.

3) Typical timelines

  • Preparation of articles/file: 2–7 business days.
  • Notary and bank certificate: 2–5 days.
  • Commercial Register (once complete): 3–10 days.
  • VAT/social registrations: a few days depending on portal/period.

Overall, incorporation often takes 1–3 weeks end‑to‑end.

4) Costs and (indicative) starting rates

Amounts below are indicative and vary by canton, notary, bank, complexity and timelines.

  • GmbH/Sàrl formation pack (articles, registry file, notary coordination, VAT/AVS formalities if applicable): from CHF 1,250–1,900 excl. VAT.
  • AG/SA formation pack: from CHF 1,800–2,800 excl. VAT.
  • Registered office / domiciliation (Geneva/Romandy): from CHF 90–180 excl. VAT per month.
  • Initial bookkeeping setup (chart of accounts, first automations): from CHF 450–900 excl. VAT.

Likely third‑party costs:

  • Notary: approx. CHF 600–2,500.
  • Commercial Register fees: approx. CHF 120–600.
  • Capital deposit certificate (bank): approx. CHF 100–300.

We provide transparent, flexible packages. A detailed quote is issued before kick‑off.

5) VAT: when to register?

  • CHF 100,000 turnover threshold (global, Swiss + foreign) over any rolling 12‑month period.
  • Voluntary registration possible below the threshold (to recover input VAT where relevant).
  • Choose effective method or net tax rate depending on size/sector.

6) Common pitfalls to avoid

  • Underestimating articles drafting (rights/obligations, lock‑up, exit clauses).
  • Skipping social insurance affiliations when hiring.
  • Delaying the bank step (capital blocking certificate is needed before notarization).
  • Postponing accounting setup (billing and VAT must be handled from day one).

7) FAQ – company formation Switzerland

  • How long to form a GmbH? Often 1–2 weeks with a complete file.
  • Is a notary required? Yes for GmbH/AG. Not for sole proprietorships.
  • Can I incorporate without paying in capital? No. Funds must be paid into a blocked account first (GmbH/AG).
  • When must I register for VAT? From CHF 100,000 turnover (or opt voluntarily).

Ark Fiduciaire services

We support company formation (GmbH/AG/sole prop) in Geneva and Romandy: articles, Commercial Register, VAT, banks, domiciliation, then accounting and payroll.

For a smooth start, contact our team for a tailored quote and timeline.

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