CH · N 47°23′ · E 8°32′

Switzerland

A Swiss GmbH suits substantive European operations, regional sales, professional services, and holding management. Corporate taxes are levied federally, cantonally, and communally, making location material; formation requires notarisation, fully funded capital, and a Swiss-resident representative.

CH

A high-trust hub for European markets.

Limited liability company Gesellschaft mit beschränkter Haftung (GmbH)

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01Key facts · 关键信息

Key points on one page.

Tax
Combined CIT is generally 11.66%–20.54%; in-scope large groups are topped up to 15%
Shareholders and directors
At least 1 shareholder; at least 1 Swiss-resident person with authority to represent
Share capital
Minimum CHF 20,000, fully paid up or contributed in kind on formation
Local requirements
Swiss registered office and resident representative required; regulated activities need separate licences
Annual maintenance
Prepare accounts and financial statements, hold a members’ meeting, file annual tax returns; audit depends on size and opt-out
Incorporation timeline
Approx. 2–4 weeks, subject to bank capital deposit, notarisation, and cantonal registry review
Public disclosure
Shareholder and manager registry details are public; beneficial owners report to a non-public central register

Facts last checked · 2026-10-23

This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.

References (6)›
  1. 01瑞士联邦中小企业门户:有限责任公司
  2. 02瑞士联邦中小企业门户:第三国公民设立公司
  3. 03PwC Worldwide Tax Summaries:瑞士企业所得税
  4. 04PwC Worldwide Tax Summaries:瑞士税务管理
  5. 05瑞士联邦委员会:反洗钱新规生效公告
  6. 06瑞士透明登记册

02 · Advantages

Why Switzerland

  • 01Mature rule-of-law, financial, and professional-services environment with strong international standing
  • 02Corporate tax varies by canton and commune, allowing location comparison for genuine operations
  • 03A GmbH may be held by one foreign individual or legal entity, with liability generally limited to company assets
  • 04Multilingual market and central European location support regional customers and supply chains
  • 05Broad treaty network; cross-border relief depends on eligibility and the facts of each case
Best forEuropean regional operationsProfessional services firmsPremium trade and distributionSubstantive holding and management

03 · Requirements

Formation requirements

  • Company name: include the statutory suffix “GmbH”, “Sàrl”, or “Sagl”
  • Shareholders: at least 1, individual or legal entity; foreign ownership permitted
  • Representative: at least 1 Swiss-resident manager or director with signing authority
  • Capital: at least CHF 20,000, fully deposited in a capital account or contributed in kind before registration
  • Articles and address: notarised articles and a Swiss registered office are required for commercial-register filing

04 · Compliance

Annual compliance

  • Prepare accounts and financial statements for every financial year under Swiss requirements
  • Hold the ordinary members’ meeting within 6 months after the financial year-end and approve annual accounts
  • File corporate income and capital tax returns by the canton’s deadline, usually 6–9 months after year-end
  • Undertake an ordinary or limited audit when applicable; companies averaging under 10 employees may opt out of a limited audit if conditions are met
  • From October 2026, identify, report, and update beneficial-owner data under the transparency-register rules

After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.

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