What the cost of a company in Switzerland is made of
The two Swiss forms are the limited liability company (GmbH, Sàrl or Sagl) and the company limited by shares (AG or SA). For both, the federal commercial register fee for a new company is CHF 420, with the publication in the Swiss Official Gazette of Commerce (SHAB) included. Since 1 January 2021 it no longer depends on the capital. The founding is a public deed before a notary, and each canton sets the notary tariff: in Zurich the minimum is CHF 500 plus VAT, in Zug the minimum is CHF 1,000.
A GmbH needs a minimum share capital of CHF 20,000, fully paid in at founding; an AG needs CHF 100,000, of which at least 20% of each share and at least CHF 50,000 in total are paid in (Code of Obligations). Cash is deposited at a bank and released after registration, so it is not a fee; bank charges for that account are not published. The deed carries the Stampa statement, and the application goes to the cantonal register with the Lex Friedrich/Koller declaration. Registration takes between 5 and 60 days, according to the federal SME portal. In Zurich the review usually takes one working week, plus three working days until the entry is visible.
Both forms must be represented by a person domiciled in Switzerland: a managing director or director for a GmbH, a board member or director for an AG. The company also needs a legal domicile at its seat, its own address or a c/o address with the domicile holder’s declaration (Commercial Register Ordinance).
Each year the annual report is due within six months of the end of the financial year, approved by the shareholders’ meeting in the same period. A restricted audit applies unless all shareholders opt out, which is possible with no more than 10 full-time positions on average and can be declared at founding. The federal register fee tariff lists no yearly fee, so the yearly costs are accounting and, where it applies, the audit.
On Accountanty, 33 firms publish a price for formation, 29 for yearly accounting and 25 for a registered office, so the calculator shows their range; a resident director (4 firms), VAT registration (2) and a bank account (3) are on request. Official fees are separate from what a firm charges for its services: ask each firm to show the two apart in its quote.