Company formation costs in Switzerland: the full breakdown

The numbers above are the hard, unavoidable part (as of July 2026): CHF 600 for the commercial register entry of a GmbH or AG, CHF 500–2'000 for the notary depending on canton and complexity, CHF 200–500 for the capital deposit account at the bank. An AG follows the same fee logic as a GmbH — the difference sits in the capital requirement, not in the fees.

What actually decides your budget is everything around those fixed positions: service fees, accounting, VAT and the small print of cheap offers. This guide itemises each position, shows three complete first-year budgets and explains where formations become more expensive than advertised.

Government fees: fixed and predictable

The commercial register (Handelsregister) charges flat federal fees: CHF 600 for registering a GmbH or an AG and CHF 300 for a sole proprietorship (as of July 2026). These rates apply in every canton, so there is nothing to optimise here — and any provider quoting "registration fees" far above CHF 600 is padding the invoice.

Notary fees are cantonal and vary with the complexity of the deed. A standard cash formation with model articles of association costs about CHF 500–2'000; cantons such as Zug and Zurich are at the competitive end of that range. A contribution in kind, several share classes or a shareholders' agreement reviewed at the same appointment push the fee up.

The federal issuance stamp tax (Emissionsabgabe) of 1% applies only to equity above CHF 1'000'000. A GmbH with CHF 20'000 and an AG with CHF 100'000 pay nothing — the tax only becomes a planning topic for heavily capitalised companies.

Share capital: the number that is not a cost

Share capital is the most misunderstood figure in every formation budget. A Swiss GmbH requires CHF 20'000, fully paid in; a Swiss AG requires CHF 100'000, of which at least CHF 50'000 must be paid in before registration (Art. 620 ff. and Art. 772 ff. of the Code of Obligations).

Neither amount is spent. During the formation the money sits in a blocked capital deposit account; the bank confirms the deposit to the notary, and once the company appears in the commercial register the funds are released to its ordinary business account. From day one the capital pays for laptops, rent, salaries or stock. The only real cost attached to it is the bank's one-off charge for the deposit account, commonly CHF 200–500.

Two practical points founders often miss. First, since the corporate law revision in force from 1 January 2023, share capital may also be denominated in certain foreign currencies (EUR, USD, GBP, JPY) — useful for groups that consolidate in euros or dollars. Second, paying in only the CHF 50'000 minimum on an AG is legal, but the shareholders remain liable for the unpaid remainder; many banks and landlords read a fully paid AG as the stronger signal.

Service fees: what formation providers charge

Formation service fees cover consultation, drafting the articles, coordinating notary and register, and filing. Our current rates (as of July 2026, excluding VAT; the full list is on the pricing page):

The market spread is wide: comparable packages range from a few hundred francs to CHF 5'000 and more when law firms draft bespoke articles. For a standard single-founder or two-founder company with model articles, the expensive route buys little — the deed the notary certifies is largely identical.

The first-year costs nobody advertises

Bookkeeping is a legal obligation from the first franc of revenue. For a small company with up to 300 entries per year, expect about CHF 1'200 per year; the figure rises with volume, payroll and VAT complexity. Budget it from month one — reconstructing a year of receipts retroactively always costs more.

VAT registration becomes mandatory once worldwide turnover reaches CHF 100'000; the standard rate is 8.1% (as of July 2026). Below the threshold, voluntary registration is often sensible: a company that invests heavily at the start reclaims input tax on those purchases.

The audit is the cost most founders can legally avoid. Companies with fewer than 10 full-time positions on annual average can opt out of the limited audit with the consent of all shareholders (Art. 727a CO). Most new GmbHs and AGs do exactly that and pay no audit fees at all. An ordinary audit only becomes mandatory once the company exceeds two of three thresholds — CHF 20 million balance sheet, CHF 40 million revenue, 250 full-time staff — in two consecutive years.

Employer obligations start with the first salary: AHV/IV/EO contributions amount to 10.6% of gross pay, split equally between employer and employee (as of July 2026), plus unemployment insurance, occupational pension (BVG) and accident insurance. And if the company has no premises of its own, a registered address in Zug or Zurich is a further recurring position.

Three first-year budgets compared

The table below shows realistic first-year figures for the three most common setups, using the government fees and service rates above. Share capital is listed separately because it remains company money.

* Sole proprietorships must register from CHF 100'000 annual revenue; below that, registration is voluntary. All service prices exclude VAT.

Read the totals correctly: the running difference between a sole proprietorship and a GmbH is modest — around CHF 1'500–2'000 in year one. What separates them is liability and capital, not fees. Between GmbH and AG the fee difference is close to zero; the AG simply requires more capital committed.

When each cost falls due

1. Engagement and documents

   Articles of association, application forms and identification documents are prepared. With a fixed-fee provider this stage is covered by the package price; nothing else falls due yet.

2. Capital deposit account

   The bank opens a blocked account and charges its one-off fee of roughly CHF 200–500. The share capital is transferred and the bank issues the deposit confirmation for the notary.

3. Notary appointment

   The public deed of incorporation is signed. Cantonal notary fees of CHF 500–2'000 fall due — unless your package already includes them, as ours does.

4. Commercial register entry

   The register invoices CHF 600 for a GmbH or AG. Registration typically completes within 2–3 weeks of the notary appointment, and the capital is released to the company.

5. Post-registration setup

   VAT registration (mandatory from CHF 100'000 turnover), social insurance registration and the bookkeeping setup follow. These are the recurring positions of your first-year budget.

Cost traps in cheap formation offers

"Free" or near-free formations are financed somewhere. The common patterns: the advertised price excludes notary and register fees, which resurface on the final invoice; the formation is subsidised by commissions from insurance or banking products you are steered into; or the low entry price locks you into a subscription for bookkeeping and domicile services at above-market rates.

Corrections after registration are the second trap. A rushed template formation that needs its articles amended later costs CHF 1'100 for the amendment plus new register fees — more than the saving on the cheap package. The same applies to a change of company name (around CHF 1'500 including notary and register) or a later capital increase (CHF 1'750). Ten minutes of proper structuring before the notary appointment is the cheapest legal advice you will ever buy.

Third, providers without a Swiss office and Swiss-resident staff cannot solve the one requirement that regularly blocks foreign founders: every Swiss company needs at least one authorised signatory resident in Switzerland. If that mandate is missing from the quote and all founders live abroad, the offer is incomplete — budget CHF 2'750 per year for a fiduciary board mandate.

When the cheapest formation is the wrong choice

A minimal package fits a single founder, cash capital and a standard purpose. It does not fit every case, and pretending otherwise gets expensive. If you contribute machinery, a vehicle fleet or an existing business instead of cash, a non-cash formation with formation report and audit confirmation is legally required — budget CHF 1'750–1'990 in service fees plus the auditor. If several founders invest together, money spent on a shareholders' agreement at formation is systematically cheaper than a dispute later. And if your activity touches regulated territory — financial services, crypto custody, insurance mediation — clarify licensing before registration, not after.

The honest summary: pay for what your case actually contains, nothing more. Compare quotes on an all-in basis — notary, register fee and resident signatory included — and treat the share capital as what it is: your company's first working money, not a formation cost. If you want the numbers for your specific setup, request a written all-in quote via our contact form — you will receive it within one working day.