Swiss AG (PLC)

When it comes to international business structures, few are as prestigious, stable, and strategically advantageous as the Swiss AG. Known formally as a "Swiss Aktiengesellschaft," this legal entity is synonymous with credibility and is favored by companies that value flexibility, anonymity, and global presence. Whether you’re a multinational entering Europe, a startup with high-growth ambitions, or a financial holding firm, understanding Swiss AG company formation is essential.

This article explores the Swiss AG legal structure, registration steps, capital requirements, tax treatment, and how it compares to alternatives like the Swiss GMBH. Along the way, we’ll also highlight how Company law services and Client Representation Services can streamline the incorporation journey.

A Swiss AG (Aktiengesellschaft) is a joint-stock company where ownership is represented by shares. It is the most commonly used legal form for large and medium-sized enterprises in Switzerland. The entity enjoys high levels of investor confidence due to Switzerland’s robust legal framework and political neutrality.

According to the Swiss Code of Obligations, the AG is regulated under Articles 620–763: https://www.fedlex.admin.ch/eli/cc/27/317_321_377/en

The Swiss AG legal structure separates the company’s assets and liabilities from those of its shareholders, providing limited liability and flexible management models. A Swiss AG must consist of:

• One or more shareholders (individuals or legal entities)
• A board of directors (at least one director must reside in Switzerland)
• An auditor (mandatory unless exempted under SME rules)

The board is responsible for strategic decisions, while day-to-day operations can be delegated to external management.

The Swiss AG registration process involves several formal steps:
1. Preparation of Documents
Drafting Articles of Association, appointing directors, and collecting identification documents.
2. Opening a Capital Deposit Account
The required Swiss AG minimum capital must be deposited into a temporary bank account.
3. Notarization
The deed of incorporation must be signed before a Swiss notary.
4. Commercial Registry Filing
Submit all documentation to the cantonal commercial registry for approval and official registration.
5. Post-Registration Steps
Register for VAT, AHV (social security), and obtain any sector-specific li

More information is available at: https://www.zefix.ch/en/search/entity/welcome

Swiss AG taxation varies by canton but generally includes:

• Federal corporate income tax (~8.5%)
• Cantonal and communal taxes (vary between 11–24%)
• Withholding tax of 35% on dividends (reduced under tax treaties)

A Swiss Aktiengesellschaft is subject to full corporate tax obligations but can benefit from participation relief and tax treaty networks.

When deciding between a Swiss AG vs GmbH, consider the following:


While both structures are reliable, the Swiss AG offers greater privacy, easier capital raising, and a higher international reputation.

• Document preparation: 3–5 business days
• Capital deposit and notarization: 2–3 business days
• Commercial registry approval: 5–10 business days
• Post-registration: 1–2 weeks (VAT, social security, etc.)

On average, the full Swiss AG incorporation process can be completed within 2–3 weeks.

Given the administrative and legal complexity, it is highly advisable to engage professional Company law services. These experts ensure:

• Accurate documentation
• Timely filings
• Compliance with local rules
• Ongoing Client Representation Services for non-resident shareholders or directors

Additionally, businesses without a physical office can meet local presence requirements through a Swiss GMBH subsidiary or a virtual office arrangement.

Choosing to form a Swiss AG is a strategic decision. Its benefits include international recognition, investor confidence, and robust legal protection. For those planning serious commercial activity or expansion into European markets, the Swiss Aktiengesellschaft offers an ideal vehicle.

Whether you're managing high-value assets, planning cross-border operations, or simply want to benefit from Switzerland’s stable economic environment, the Swiss AG delivers the structure and flexibility modern businesses need. With the right Company law services and ongoing Client Representation Services, the path to forming a Swiss AG becomes not only efficient—but strategic.