Aktiengesellschaft AGSwitzerland
What it takes to form, own and run a public limited company in Switzerland, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Für ihre Verbindlichkeiten haftet nur das Gesellschaftsvermögen.
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Die Aktiengesellschaft ist eine Kapitalgesellschaft, an der eine oder mehrere Personen oder Handelsgesellschaften beteiligt sind.
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Die Gesellschaft muss durch eine Person vertreten werden können, die Wohnsitz in der Schweiz hat. Diese Person muss Mitglied des Verwaltungsrates oder Direktor sein.
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Kapitalgesellschaften und Gesellschaften nach dem Kollektivanlagengesetz vom 23. Juni 2006 3 3 SR 951.31 Beschreibung Fr. Neueintragung 420.–
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Die Gewinnsteuer der Kapitalgesellschaften und Genossenschaften beträgt 8,5 Prozent des Reingewinns.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
- A notary
- Required
- A resident director
- Required
- Paying up the capital
- At least 20 per cent of each share's nominal value, and in all cases at least CHF 50,000, must be paid in at formation (Art. 632 OR).
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In allen Fällen müssen die geleisteten Einlagen mindestens 50 000 Franken betragen.
Own it
Who may own and run it
- Directors
- At least 1 · one must live there · individuals only
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Die Gesellschaft muss durch eine Person vertreten werden können, die Wohnsitz in der Schweiz hat. Diese Person muss Mitglied des Verwaltungsrates oder Direktor sein.
- Shareholders
- At least 1 · a company may be one
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Die Aktiengesellschaft ist eine Kapitalgesellschaft, an der eine oder mehrere Personen oder Handelsgesellschaften beteiligt sind.
- Members
- At least 1 · one person may form it alone
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Die Aktiengesellschaft ist eine Kapitalgesellschaft, an der eine oder mehrere Personen oder Handelsgesellschaften beteiligt sind.
- A local company secretary
- Not required
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Die Gesellschaft muss durch eine Person vertreten werden können, die Wohnsitz in der Schweiz hat. Diese Person muss Mitglied des Verwaltungsrates oder Direktor sein.
- A local registered agent
- Not required
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Es kann die eigene Adresse der Rechtseinheit oder die eines anderen (c/o-Adresse) sein.
Each year, at the registry
- Annual registry fee
- Not in our records
- Accounts on the public record
- No
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Die übrigen Unternehmen müssen den Gläubigern, die ein schutzwürdiges Interesse nachweisen, Einsicht in den Geschäftsbericht und in die Revisionsberichte gewähren.
- Audit for a small company
- Required
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Sind die Voraussetzungen für eine ordentliche Revision nicht gegeben, so muss die Gesellschaft ihre Jahresrechnung durch eine Revisionsstelle eingeschränkt prüfen lassen.
- Audit
- Ordinary audit for companies above two of: CHF 20 million balance sheet, CHF 40 million turnover, 250 full-time posts, in two consecutive years (Art. 727(1) no. 2 OR); otherwise a limited audit, which may be waived with all shareholders' consent if the company has no more than ten full-time posts (Art. 727a OR).
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Sind die Voraussetzungen für eine ordentliche Revision nicht gegeben, so muss die Gesellschaft ihre Jahresrechnung durch eine Revisionsstelle eingeschränkt prüfen lassen.
Important dates
When each obligation falls due, as the authority states it.
- Ordinary general meeting
- 6 months after the end of the accounting period
With Not filed; held by the owners
Art. 699(2) OR for the AG; Art. 805(2) OR for the GmbH. Approval of the accounts is the meeting's task (Art. 698(2) no. 4 OR).
- Filing of annual accounts with the commercial registry
- Not required for this type
Art. 958e OR: only companies with bonds outstanding or listed securities publish their accounts; others give creditors with a legitimate interest access. No registry filing is stated for this type. Checked the Art. 958e OR text.
- Earliest distribution of liquidation proceeds after the call to creditors
- Stated; see the note
With Not filed
Art. 745(2) OR: distribution at the earliest one year after the creditors' call (Schuldenruf); Art. 745(3): three months if an approved audit expert confirms the debts are paid. Art. 826(2) OR applies the share-company liquidation rules to the GmbH.
- Report the beneficial owners to the Swiss transparency register
- 1 month after incorporation
With Federal Office of Justice (BJ), Swiss transparency register
Art. 9(4) TJPG: within one month after the company is entered in the commercial register. TJPG in force 1 Oct 2026 (BJ page); the text read is the parliament's referendum text (BBl 2025 2900). Transitional deadlines for companies already registered (Art. 49-54 TJPG) were not read. Replaces the company-kept list of Art. 697j-697l / 790a OR.
- Report a change of a registered fact about the beneficial owners to the transparency regis
- 1 month after change of beneficial owners
With Federal Office of Justice (BJ), Swiss transparency register
Art. 10 TJPG: within one month after the company learns of the change.
What is public
- Directors
- Public
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Das Handelsregister ist öffentlich. Die Öffentlichkeit umfasst die Einträge, die Anmeldungen und die Belege.
- Shareholders
- Not recorded
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Das Handelsregister ist öffentlich. Die Öffentlichkeit umfasst die Einträge, die Anmeldungen und die Belege.
- Beneficial owners
- To the authorities only
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Das Handelsregister ist öffentlich. Die Öffentlichkeit umfasst die Einträge, die Anmeldungen und die Belege.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 8.5%+2 regimes
Federal profit tax is 8.5% of net profit (Art. 68 DBG). The cantons and municipalities levy their own profit tax on top, by differing methods (a single proportional rate or a graded scale, depending on the canton); this record does not state a cantonal rate, so the 8.5% is the federal layer only.
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Die Gewinnsteuer der Kapitalgesellschaften und Genossenschaften beträgt 8,5 Prozent des Reingewinns.
Special regimes that may apply
- Patente und vergleichbare Rechte: Besteuerung ip box · 90% exempt
Net profit from patents and comparable rights, in the ratio of qualifying to total research and development expenditure (nexus quotient) Steuerharmonisierungsgesetz (StHG, SR 642.14), art. 24b - Ermässigung (Beteiligungsabzug) holding
Corporations and cooperatives holding at least 10 per cent of another company's capital or profit, or participations worth at least CHF 1 million Bundesgesetz über die direkte Bundessteuer (DBG, SR 642.11), art. 69
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Switzerland
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution (articles, general meeting resolution by public deed, bankruptcy, court ruling), liquidation by the board with a call to creditors in the SHAB, then notice of the end of liquidation to the registry (Art. 736, 737, 740, 742, 746 OR).
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Die Liquidation wird durch den Verwaltungsrat besorgt, sofern sie nicht in den Statuten oder durch einen Beschluss der Generalversammlung anderen Personen übertragen wird.
- Statutory fee
- CHF 150 (about €162)
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Auflösung 70.– Widerruf der Auflösung 210.– Löschung 80.– 1.4 Genossenschaften
Every business in Switzerland
VAT
- Standard rate
- 8.1%
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Normal rate: 8,1 % The normal rate is 8,1 %. Reduced rate: 2,6 %
- Other rates
- 2.6% Certain goods and services, including foodstuffs (except alcoholic beverages), cattle, poultry and fish, seeds and plants, grains, animal feed and fertiliser, medications, newspapers, magazines and books, radio and television services, and menstrual hygiene products
- 3.8% Accommodation services (overnight stays with breakfast) in the hotel and accommodation business
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Normal rate: 8,1 % The normal rate is 8,1 %. Reduced rate: 2,6 %
- Registration threshold
- CHF 100,000 · about €108,038
worldwide turnover from taxable or zero-rated supplies; per year
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As of 1 January 2018, all companies that are domiciled in Switzerland or that provide supply of goods or supply of services in Switzerland will become liable to VAT, if they generate a worldwide turnover of at least CHF 100 000 p. a. resulting from taxable or zero-rated supplies.
- Voluntary registration
- Yes
A business with annual turnover under CHF 100,000 is exempt but may waive the exemption and enter the register of taxable persons voluntarily.
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Whoever generates an annual turnover of less than CHF 100 000 from taxable or zero-rated supplies is exempted from tax unless he or she waives exemption from tax liability and enters voluntary in the register of taxable persons.
- A foreign company
- The same threshold applies; needs a local tax representative
A company domiciled abroad is liable to VAT if it supplies goods or services in Switzerland and has worldwide turnover of at least CHF 100,000 a year from taxable or zero-rated supplies; companies supplying only exempt or reverse-charge services are exempt. A foreign taxable person must appoint a tax representative in Switzerland and register within 30 days of the commencement of tax liability.
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As of 1 January 2018, all companies that are domiciled in Switzerland or that provide supply of goods or supply of services in Switzerland will become liable to VAT, if they generate a worldwide turnover of at least CHF 100 000 p. a. resulting from taxable or zero-rated supplies.
- Returns filed
- Depends on the business
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Für Korrekturen einzelner Monats-, Quartals- oder Semesterabrechnungen während der Steuerperiode ist die Korrekturabrechnung zu verwenden.
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
4 services name Switzerland on their own list: Paysera, Airwallex, Stripe, N26. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Public limited companyDerived our grouping, the same words in every country
- Name in law
- Aktiengesellschaft (AG)
- ISO 20275 code
- MVIISecondary GLEIF, Entity Legal Forms code list