A Swiss company is created in a sequence, not with one form

2. Clear the name and draft articles

The company name must satisfy Swiss naming rules and be distinguishable in the commercial register. The articles set the purpose, capital and governance.

3. Open the capital contribution account

A Swiss bank receives the formation capital into a blocked capital account and issues confirmation for the notary. This is a real bank onboarding exercise: identity, beneficial ownership and source of funds are checked.

For the surrounding context, see GmbH versus AG.

4. Notarial incorporation

The founders execute the public deed of incorporation and related declarations. Contributions in kind require additional documentation and review.

If this decision changes the viability or sequence of your move, a Swiss relocation strategy consultation can apply it to your own facts.

5. Commercial register

The company acquires full legal effect after registration. The source uses a CHF 420 commercial-register new-entry fee for both GmbH and AG, before notary and advisory costs.

For the surrounding context, see Swiss business banking.

6. Release capital and open the operating account

After registration, the blocked capital can be transferred to the company’s operating account.

7. Tax, VAT and payroll

Register employees with the compensation office, pension and accident insurance where required. Swiss VAT registration is generally mandatory once the relevant worldwide turnover threshold exceeds CHF 100,000 for taxable/non-exempt supplies, subject to the detailed VAT rules.

Formation is easy; classification is harder

Before incorporating, decide whether the founder will work in the company, how salary and dividends will be balanced, whether non-EU immigration approval is needed and whether a foreign business is being migrated or duplicated.

The company can be formed in days. The tax and immigration consequences can last for years.