Zug
Low cantonal tax and a dense fiduciary ecosystem; effective management must genuinely sit there.
CH+41CHF
Form a Swiss company with real governanceand clear substance.
We coordinate GmbH or AG, capital account, notary, commercial register, Swiss representation, domicile and ongoing fiduciary services.
- High international reputation
- GmbH from CHF 20,000 capital
- Cantonal tax and location choice
01 / Who this jurisdiction fits
Who this jurisdiction fits
Who this jurisdiction fits
- Companies with real Swiss management or market presence
- Premium B2B, holding and IP structures after tax review
- Founders with budget for resident representation and fiduciary services
- Companies that value governance and reputation over the minimum price
When we advise against it or review in depth
- Letterbox models only chasing a low cantonal rate
- Founders without CHF 20,000 capital for the GmbH
- Companies unwilling to carry resident representative and ongoing fiduciary costs
- Anyone trying to steer tax residence with a domicile address alone
02 / Options at a glance
Options at a glance
Schwyz
Competitive cantonal rates, popular for holding and family structures.
Zurich
Largest economic centre; higher rates, strongest talent and banking density.
Nidwalden
Attractive rates for IP-driven and holding structures; smaller ecosystem.
03 / How it works
How it works
- Step 1
Formation
Eligibility, KYC, documents, filing and register evidence.
- Step 2
Banking
Bank-readiness file, applications with bank or fintech, follow-up handling.
- Step 3
Ongoing operations
Compliance calendar, bookkeeping, filings, renewals and annual status report.
04 / Structure & requirements
Structure & requirements
| Topic | Practice |
|---|---|
| GmbH capital | At least CHF 20,000 fully paid in |
| AG capital | CHF 100,000 share capital, of which at least 20 % and at least CHF 50,000 paid in |
| Representation | At least one authorised signatory resident in Switzerland |
| Formation | Public notarisation and commercial register entry |
| Register fee | Basis for AG or GmbH approx. CHF 420 plus additional items |
| Audit | Opting out of the limited audit possible with fewer than ten full-time positions on annual average where conditions and consent are met |
05 / Formation process
Formation process
- Step 01Review GmbH or AG, canton and effective management
- Step 02Define company name, purpose, capital and bodies
- Step 03Open capital-deposit account and pay in capital
- Step 04Prepare articles, formation resolutions and declarations
- Step 05Notarial formation and commercial register filing
- Step 06Release capital to the operating account
- Step 07Review VAT, social security, payroll and insurance
- Step 08Activate bookkeeping, year-end, tax and governance calendar
06 / Tax & levies
Tax & levies
Swiss corporations are subject to federal, cantonal and communal profit tax as well as cantonal capital tax.
The effective burden varies significantly by canton, municipality and facts. A Zug address alone does not automatically shift the place of effective management. VAT becomes mandatory from CHF 100,000 of relevant worldwide turnover where the conditions are met. Dividends and cross-border payments require a separate withholding-tax and treaty review.
07 / Ongoing duties
Ongoing duties
- Maintain Swiss representation and legal domicile
- Double-entry bookkeeping and annual financial statements
- Cantonal and direct federal tax return
- VAT returns where registered
- General meeting, shareholder resolutions and register maintenance
- Payroll, social security and withholding tax where staff exist
- Audit or documented opting out according to the conditions
08 / Banking & payment providers
Banking & payment providers
The capital-deposit account is part of the formation and is not the same as final operational bank approval. Banks review beneficial owners, management, business purpose, markets, substance and source of funds. Foreign founders should expect an in-depth review.
09 / Market price benchmark
Market price benchmark
| Cost block | Market observation | Evidence |
|---|---|---|
| Authority and notary basis | Register basis approx. CHF 420; notary and advice variable | Federal SME portal CH-1T1 CH-4T1 |
| Lean resident formation | Approx. CHF 590–2,290 plus external items per offer | Public packages CH-6T2 CH-7T2 |
| Foreign-founder full service | Approx. CHF 12,000–12,750 in the first year plus capital | Visible market offers CH-8T2 CH-9T2 |
| Accounting | From approx. CHF 290–500 per month for standardised packages | Public providers CH-10T2 CH-11T2 |
10 / Recommended packages
Recommended packages
Positioning recommendations per package. Government and partner costs are passed through and confirmed before any engagement.
Currency
* Indicative conversion — quotes are issued in the local currency with a validity date.
One-time setup
- 01One-time setup
GmbH Launch — Resident
CHF 7,900one-time≈ $9,010 *Documents, notary coordination, commercial register, VAT check, bank readiness; capital separate
- 02One-time setup
GmbH Launch — Foreign Founder
fromCHF 17,900first year≈ $20,400 *Launch plus domicile and Swiss representation year 1 after KYC; capital separate
- 03One-time setup
AG or complex structure
Individual quoteCapital, investor agreement, group, transfer pricing or audit by scope
Monthly managed
- 04Monthly managed
Managed Switzerland
fromCHF 1,250/ month≈ $1,420 *Domicile, representation, accounting, year-end, simple tax return and governance
Quotes are confirmed after KYC, activity review and confirmation of local third-party costs. Complex ownership chains, regulated activities, additional shareholders, apostilles, translations, clean-up work and late filings are priced separately.
Data status: September 2026
11 / Frequently asked questions
Frequently asked questions
01How much capital does a GmbH need?
At least CHF 20,000 fully paid in. After register entry the capital is transferred to the operating company account and remains company assets.
02How much capital does an AG need?
At least CHF 100,000 nominal, of which at least CHF 50,000 paid in.
03Do I need a Swiss managing director?
At least one authorised signatory must be resident in Switzerland. The specific body role is structured cleanly.
04Can I form remotely?
Often via power of attorney and coordinated identification. Bank, notary or document origin can require additional steps.
05Is Zug automatically cheaper for tax?
No. Tax rate and effective management must fit together. An address alone does not create operational substance.
06When do I have to register for VAT?
Generally from CHF 100,000 of relevant worldwide turnover where the statutory conditions are met.
07Do I need an auditor?
Small companies can, under conditions and with fewer than ten full-time positions on annual average, waive the limited audit.
08What does a Swiss domicile cost?
Published basic offers start at approx. CHF 59–125 per month. A real legal domicile with substance and services can be significantly higher.
09Is the capital-deposit account already the business account?
No. It serves the formation. After register entry the capital is released; the operating account remains bank-dependent.
10Which ongoing costs are realistic?
For foreign founders representation, domicile, bookkeeping, tax, payroll and possibly audit determine total cost.
12 / Sources for this page
Sources for this page
T1 Primary sourceT2 Market benchmarkData status: September 2026
- CH-1Swiss SME portal — GmbH capital and formation ↗www.kmu.admin.ch/en/llc-responsibility-share-capital-establishmentT1
- CH-2Swiss SME portal — AG legal form ↗www.kmu.admin.ch/de/rechtsform-aktiengesellschaft-agT1
- CH-3Swiss SME portal — Third-country founder rules ↗www.kmu.admin.ch/en/setting-up-a-company-as-a-citizen-of-a-third-stateT1
- CH-4Swiss SME portal — Commercial register costs ↗www.kmu.admin.ch/en/registration-costs-with-the-commercial-registerT1
- CH-5Swiss Federal Tax Administration — VAT liability ↗www.estv.admin.ch/en/vat-liability-foreign-companiesT1
- CH-6Entreprendre — Company formation pricing ↗entreprendre.ch/en/company-formation-pricing/T2
- CH-7Fidulex — Company formation packages ↗fidulex.ch/en/companies/starting-a-business/T2
- CH-8Commenda — Swiss provider comparison ↗www.commenda.io/entity-management/comparison/switzerland/commenda-vs-acclime-vs-nexovaT2
- CH-9LawSupport — Switzerland formation cost guide ↗lawsupport.ch/company-formation/company-formation-costs-switzerland/T2
- CH-10OnAccounting — Pricing ↗www.onaccounting.ch/en/buchhaltungT2
- CH-11FIDARIA — Pricing ↗fidaria.ch/en/tarifs/T2
Other jurisdictions
Other jurisdictions ↗US4.15/ 5
United States
Wyoming LLC · Delaware C-Corp · Florida LLC
View USA ↗AE3.50/ 5
United Arab Emirates
Freezone Company · Mainland LLC · ADGM / DIFC
View UAE ↗SG4.05/ 5
Singapore
Private Limited Company (Pte. Ltd.)
View Singapore ↗HK4.00/ 5
Hong Kong
Private Company Limited by Shares
View Hong Kong ↗Start eligibility check for Switzerland
Start with the free eligibility check. You receive a scoring result, the risks and a recommended route — before any quote is issued.
Pricing ↗Free of charge. No quote is issued before the check.Data status: September 2026