Switzerland

Switzerland is a landlocked alpine country in Central Europe. The country borders Germany to the north, France to the west, Italy to the south and Austria and Liectenstein to the east. The area of Switzerland is 41.2 thousand square kiolometres and the population is 7.2 million. Historically it was a confederation and it has been a federation since 1848.

Switzerland has a strong economy in finance and banking, and a long and strong tradition of political and military neutrality. This background allows Switzerland to be the host country for various international organisations.

The two most popular company entities regulated by Swiss Law are the Société Anonyme (SA) and the Société à responsabilité limitée (SARL).

SA and SARL companies are treated in the same way from a tax point of view.

• Capital
  Authorised share capital (minimum): CHF 100,000
  Paid up capital minimum): CHF 50,000


• Registered shares and/or bearer shares are allowed.


• On incorporation there must be three founding shareholders. Subsequent to incorporation only one shareholder is required. Shareholders can be individuals or corporations. There are no requirements regarding the nationality or domicile status of the shareholders.


• There must be one or more directors. The majority must be Swiss nationals or from the European Union but domiciled in Switzerland. Corporate directors are not permitted.


• Incorporation takes approximately two weeks from receipt of all requisite information.


• The registered office must be situated in Switzerland and relevant details must be published in the Register of Commerce.


• A meeting of the ordinary shareholders must be held once a year.


• Annual audited accounts are required. The audit must be conducted by an independent, authorised Swiss domiciled auditor.


• An annual return is required.


• Federal, Cantonal and Communal taxes can be levied.

For more detailed information on this jurisdiction, click on the link below.

Swiss Jurisdiction Note