Constitución de una empresa en Suiza

Importante: el derecho de un no residente a ser titular de la empresa no concede automáticamente el derecho a vivir, trabajar o dirigirla desde ese país. La inmigración, el permiso de trabajo, la sustancia, la dirección efectiva y la residencia fiscal se evalúan por separado.

• —Operating/service companies with a real Swiss office, representative and commercial rationale.
• —Trade, technology and holding structures after cantonal/federal tax, substance and permit analysis.
• —Foreign shareholders able to fund blocked capital and appoint a genuine Swiss-resident signatory.

• —Gesellschaft mit beschränkter Haftung / Sàrl (GmbH/Sàrl), a limited company with CHF 20,000 capital fully paid.
• —Aktiengesellschaft / société anonyme (AG/SA), a joint-stock company with CHF 100,000 capital; at least CHF 50,000 or 20% of each share is paid under the statutory rule.
• —A sole proprietorship for eligible resident/personal activity.
• —A general partnership and limited partnership with personal/general-partner liability.
• —A Swiss branch of a foreign company.

• —A Swiss registered office, company name, notarised constitutional act/articles, capital and Commercial Register entry.
• —The company must be representable by at least one person resident in Switzerland with individual or joint signing authority.
• —Capital is deposited into a blocked incorporation account before the deed and released after Commercial Register entry.
• —Foreign shareholders/directors are permitted, but the resident-representative role must be genuine and company-law compliant.
• —A third-country founder personally working/managing in Switzerland needs separate immigration/work authorisation; regulated activities need licences.

• —A passport or other acceptable ID for every founder, director, signatory and ultimate beneficial owner (UBO).
• —Current proof of residential address and tax residence for every person subject to verification.
• —A transparent ownership chart through to natural persons; a corporate participant also provides an extract, constitutional documents, good standing and an investment resolution.
• —A description of the activity, markets, counterparties, expected turnover, source of funds and source of wealth, supported by evidence.
• —Notarial incorporation instructions/articles, Swiss office, founders, managers/board, resident signatory and ownership/capital.
• —A blocked-capital certificate and source-of-funds/source-of-wealth evidence.
• —A notarised/apostilled POA and signature certification for remote founders/directors as accepted by the notary/register.
• —Certified foreign corporate documents and official-language translations where required.

1. 01Conduct an individual review of GmbH/AG/branch, canton, activity/licence, resident representative, office, capital, tax and work-permit issues.
2. 02Agree the notary, articles, governance/signing, office, blocked-capital bank and POA/signature certification.
3. 03Complete capital-bank AML, execute the public deed and submit to the cantonal Commercial Register.
4. 04After registration, release capital and set up tax/VAT/payroll, accounting, licences and separate operating-bank onboarding.

• —Swiss corporate taxation combines federal, cantonal and communal elements; the effective burden depends materially on the canton and facts.
• —VAT, payroll/social contributions, withholding and stamp taxes may apply according to activity, employees, securities and distributions.
• —Holding, financing, IP, treaty and cantonal incentive positions require advance qualified tax/substance analysis.

Resumen general, no asesoramiento fiscal o jurídico personalizado. Las normas se vuelven a comprobar antes de la presentación.

• —The blocked-capital account is a full AML/KYC gate before incorporation, not a mechanical payment step.
• —Release of capital or notarial incorporation does not guarantee an operating account; business and cross-border flows are reviewed again.

• —Annual financial statements and corporate approvals; ordinary/limited audit or lawful opt-out according to statutory thresholds and shareholder conditions.
• —Federal/cantonal tax, VAT/payroll/social filings and compliant books/shareholder records.
• —Commercial Register updates for the office, governance/signing, capital and other registered facts.

• —A nominal resident director/signatory without genuine duties creates governance, tax, AML and liability risk.
• —Blocked capital, the notarial deed and work/licence approvals are distinct; success at one stage does not ensure another.
• —Incorporation does not disapply UBO disclosure, AML/KYC or sanctions screening by the registrar, notary, provider, tax authority or financial institution.
• —The place of incorporation does not automatically determine tax residence: effective management, permanent establishment, CFC rules and the owners' personal residence require separate analysis.
• —Registration does not grant a licence, residence or work rights and does not guarantee a bank or EMI account.

• —Individual coordination of the Swiss notary, resident representative, office, blocked-capital bank, canton/Commercial Register and accountant/licence hand-off.
• —Comparison of entity forms, ownership structure, governance, tax links and substance requirements before filing.
• —Coordination of the address, notary, lawyer or authorised representative, translations, apostille and the corporate pack.
• —Preparation of a verifiable KYB data room and responses to legitimate compliance requests without promising a bypass, approval or timing.
• —Accountant hand-off and creation of an accounts, tax, VAT, payroll, UBO, licence and registry compliance calendar.

El alcance exacto de Basic y todas las exclusiones figuran en la sección de precios anterior. Las estructuras no estándar y los costes externos se acuerdan antes del pago.

Requisitos comprobados el 9 de agosto de 2026. Antes de la presentación volvemos a verificar las normas, los formularios, las tasas y las restricciones con la autoridad de registro.