Gründen Sie Ihre Gesellschaft mit beschränkter Haftung in der Schweiz

A steady economy, competitive in the international market, and comparatively low tax rates are what makes Switzerland one of the suitable locations for starting a business. To register your Swiss company, a company in Switzerland does not need to have a license to do business except in circumstances where the business is subject to licensing requirements.

Auch die Aktionäre müssen keine Schweizer Bürger sein. Wenn Ausländer in der Schweiz ein Unternehmen gründen wollen, müssen sie in der Schweiz ansässig sein oder einen Geschäftspartner haben, der in der Schweiz ansässig ist. Eine der Möglichkeiten, wie ein Unternehmen in der Schweiz gegründet werden kann, ist die Gründung einer Gesellschaft mit beschränkter Haftung. Die Gründung einer GmbH bringt viele Vorteile mit sich und ist auch eine der meistgewählten Gesellschaftsformen in der Schweiz.

Vorteile einer schweizerischen Gesellschaft mit beschränkter Haftung

• Establishment of a Swiss LLC requires a reasonably low minimum capital and just one person. 
• Die Haftung ist auf das Grundkapital beschränkt.
• Der Firmenname ist frei wählbar, jedoch sollten die Fähigkeiten “GmbH, Sàrl, oder LLC” angefügt werden.
• Eine LLC kann ohne Liquidation in eine Gesellschaft mit beschränkter Haftung umgewandelt werden.
• Gewinne aus dem Verkauf von Unternehmensanteilen sind nicht steuerpflichtig.

Erforderliche Dokumente zur Gründung einer Gesellschaft mit beschränkter Haftung in der Schweiz

• Firmenname Ihres Wunsches
• Farbkopie des Reisepasses des/der Geschäftsführer(s) und des/der Gesellschafter(s)
• Wohnsitznachweis nicht älter als 3 Monate
• Bankreferenzschreiben oder 3-monatiger Kontoauszug
• Art der Tätigkeit
• Geschäftsplan
• Vollständige Angaben zum Eigentümer des Unternehmens; Name, Anschrift und andere relevante Informationen
• Die Aktivitäten, die im Rahmen der LLC entwickelt werden sollen
• Ein Entwurf der Satzung

Die wichtigsten Schritte bei der Gründung Ihrer Schweizer Gesellschaft mit beschränkter Haftung

Kostenplanung für die Unternehmenseintragung

When you create your Swiss company, the initial step is to budget your production costs. You need to incorporate the minimum capital amount of CHF 20’000 and then incorporate every detail regarding administrative and management fees. These include Consultancy fees for advice on how to set up the Swiss company, Notary fees, which are related to the deeds of incorporation, a fee for entry into the commercial register, and a Stamp duty fee. 

Bestimmung des Schweizer Firmennamens

Der nächste Schritt ist die Wahl eines Firmennamens, der in der Schweiz relativ geschützt ist. Die Wahl des Firmennamens ist völlig frei, Sie müssen jedoch die Rechtsform (GmbH, Sàrl oder LLC) angeben, die im Namen Ihres Unternehmens enthalten sein muss.

Festsetzung des Grundkapitals

Bei der Gründung Ihrer GmbH sollten Sie das Stammkapital und den Hauptbeitrag jedes Gesellschafters festlegen. Erreicht oder übersteigt diese Beteiligung am Anfangskapital 25 %, müssen die Erwerber oder Inhaber die Gesellschaft darüber informieren, wer der wirtschaftliche Eigentümer der Beteiligung ist.

Bitte beachten Sie, dass jeder Gesellschafter mit mindestens einem Anteil am Stammkapital beteiligt sein muss, um Anspruch auf den Gewinn zu haben.

Benennen Sie das Management und die Partner

Wenn Sie eine Gesellschaft mit beschränkter Haftung gründen, können Sie dies allein oder zusammen mit anderen tun. Daher ist es wichtig, die Rolle jeder Person zu bestimmen, um eine einwandfreie Organisation zu festigen. Alle Partner müssen Führungsaufgaben wahrnehmen und Entscheidungen in allen Angelegenheiten treffen, die nicht in die Zuständigkeit der Generalversammlung fallen.

Die Satzung kann jedoch die Verwaltung der Gesellschaft abweichend regeln, indem sie zum Beispiel die Verwaltung bestimmter Aspekte Dritten überlässt.

Abfassung einer Stiftungsurkunde

Um die GmbH zu gründen, müssen Sie die Gründungsurkunden aufsetzen und beim Notar einreichen.

Bei der Abfassung des Gesellschaftsvertrags sollten Sie nichts auslassen und verschiedene Punkte ansprechen, wie z. B. den Namen der Gesellschaft, die Höhe des Stammkapitals, den Zweck Ihrer Tätigkeit, den Sitz der Gesellschaft, die Gesellschafter, ihre Rolle und die Anzahl ihrer Anteile und schließlich die Leitung der Gesellschaft.

Eintragung in das Handelsregister

Nach der notariellen Beurkundung der Gründung sollten Sie diese im Handelsregister eintragen lassen. Im Anschluss an die Eintragung wird Ihnen im Schweizer Handelsregister eine Unternehmensidentifikationsnummer (CID / IDE) zugeteilt.

Definition des Vorstands und der Stakeholder

• Die Aktionärsversammlung: Diese Versammlung genehmigt den Jahresbericht und ernennt das Leitungsorgan. Seine Aufgabe ist es auch, die Verwendung der vom Unternehmen erzielten Gewinne oder Verluste festzulegen.
• Das Leitungsorgan: Dieses Organ kann von jedem Gesellschafter der GmbH unterstützt werden.
• Der Wirtschaftsprüfer: Arbeitgeber, die mehr als zehn Vollzeitbeschäftigte haben, müssen ihre Bücher von einem zugelassenen Wirtschaftsprüfer prüfen lassen. Dieses unabhängige Gremium hat die Aufgabe, die Richtigkeit des Jahresabschlusses jährlich zu überprüfen.

Die Ernennung dieser Organe ist obligatorisch und für das reibungslose Funktionieren Ihres Unternehmens unerlässlich. Es ist also sehr empfehlenswert, sich die Zeit zu nehmen, es richtig zu organisieren.

Besteuerung

Als juristische Person unterliegt die LLC der Doppelbesteuerung. Sie wird nicht nur auf ihren Gewinn und ihr Kapital, sondern auch auf ihr Vermögen besteuert.

MEHRWERTSTEUER

Sie müssen Ihre Mehrwertsteuerschuld auf der Grundlage Ihrer Branche und Ihres Umsatzes klären. Wenn Ihr Unternehmen jedoch keinen Umsatz von mindestens 100’000 CHF in der Schweiz erzielt, ist es nicht unbedingt mehrwertsteuerpflichtig. Damit die Mehrwertsteuer für Ihr Unternehmen gilt, muss dieser Umsatz von Privatpersonen oder Unternehmen mit Sitz in der Schweiz erzielt werden.

Wenn Sie mehrwertsteuerpflichtig sind, müssen Sie sich bei der Eidgenössischen Steuerverwaltung anmelden, indem Sie direkt auf deren Website gehen.

Die Gesellschaft mit beschränkter Haftung ist eine der bekanntesten Gesellschaftsformen, die für viele Unternehmer attraktiv ist und gut zu Ihrem Projekt passen könnte. Bevor man sich jedoch für die Gründung einer Gesellschaft mit beschränkter Haftung in der Schweiz entscheidet, muss man die Modalitäten ihrer Gründung kennen.

Want to set up an LLC in Switzerland? Our team has years of experience in this field and will make your LLC company setup process in Switzerland hassle-free. Contact Damalion expert to create your Swiss limited liability company and open your business bank account in Switzerland. 

Create your limited liability company in Switzerland (GmbH / Sàrl) — legal requirements, minimum capital, resident director, documents, tax and VAT basics, and a clear path from planning to registration.

For foreign entrepreneurs, investors, family offices, holding companies and international groups • Damalion helps you define the structure, prepare documents and coordinate with local experts so authorities and banks can review an orderly file. Decisions remain with Swiss authorities, banks and other third parties.

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Why choose a Swiss limited liability company (GmbH / Sàrl)?

A Swiss limited liability company gives shareholders limited liability, access to a stable legal system and predictable taxation. Minimum share capital is CHF 20,000, fully paid in before registration. The company must have at least one managing director who is resident in Switzerland. Swiss law is flexible after the 2023 corporate law reform, while still requiring clear accounting, proper governance and transparent ownership information.

This guide explains the main legal elements: who can own the company, which documents you must prepare, how the notary and commercial register are involved, and which tax and VAT points to check before you start trading. It is general information and does not replace Swiss legal or tax advice.

Key documents authorities and banks usually expect

• Identification of founders and future managers: valid passport or ID, recent proof of address.
• Company profile: proposed name with “GmbH” or “Sàrl”, registered office, corporate purpose in clear language.
• Ownership structure: list of shareholders (natural persons or legal entities), participation percentages and ultimate beneficial owners.
• Draft articles of association and, if needed, a shareholders’ agreement prepared in line with Swiss law.
• Bank confirmation of paid-in share capital (at least CHF 20,000), in cash or approved contributions in kind.
• Notarial incorporation deed and commercial register forms as required by the canton.
• For foreign shareholders or directors: legalized or apostilled corporate documents and certified translations if requested.
• Basic business plan and description of expected activities, main customers and suppliers, and expected turnover.
• Initial compliance data: information for anti-money-laundering checks and beneficial owner identification (prepared for the new federal transparency rules).

Swiss LLC (GmbH / Sàrl) at a glance

Topic	Swiss LLC (GmbH / Sàrl)
Legal form	Separate legal entity under the Swiss Code of Obligations, suitable for small and medium-sized businesses.
Share capital	Minimum CHF 20,000, fully paid in; may be in CHF or a permitted foreign currency used for accounting.
Shareholders	At least one shareholder (individual or company). Foreign shareholders are allowed, subject to AML and other rules.
Management	At least one managing director with individual or joint signatory power must be resident in Switzerland.
Liability	Limited to the company’s assets; shareholders are not personally liable beyond agreed capital and any additional obligations in the articles.
Accounting and audit	Full bookkeeping and annual financial statements. Ordinary audit above legal thresholds; limited audit by default; opt-out may apply to very small companies with 10 or fewer employees and unanimous shareholder consent, subject to 2025 rules.
Tax and VAT	Subject to federal, cantonal and communal corporate income tax. VAT registration usually required from CHF 100,000 annual worldwide turnover in taxable or zero-rated supplies.
Public register	Company and shareholder information is recorded in the Commercial Register. New federal rules on beneficial owner reporting have been adopted and will bring a central transparency register.

Main legal steps to form your Swiss LLC

1. Plan structure and name. Define shareholders, managers, registered office and business purpose. Check that the company name with “GmbH” or “Sàrl” is available.
2. Prepare documents. Collect identification, draft the articles of association, describe the activities and agree internal rules between owners.
3. Open a capital payment account. Deposit at least CHF 20,000 with a Swiss bank and obtain the bank confirmation for the notary.
4. Sign the notarial deed. Sign the incorporation deed and articles before a Swiss notary, appointing the managing directors and defining signatory powers.
5. Register with the Commercial Register. File the notarial deed, articles, bank confirmation and forms. The company obtains legal personality when registration is approved.
6. Complete tax, VAT and social security registrations. Register for corporate tax, VAT (if thresholds are met) and social security, and set up payroll and accounting.
7. Put governance and controls in place. Approve internal rules on signing authority, accounting, audit, and compliance with new beneficial owner disclosure duties.

Costs and timelines for a Swiss LLC

• Share capital: at least CHF 20,000, fully paid in before registration. Funds are blocked in the capital account until the Commercial Register issues the registration.
• Professional and state fees: notary fees, Commercial Register fees and any advisory fees for legal, tax and accounting support. Fees vary by canton and by complexity.
• Ongoing costs: accounting, year-end reporting, possible audit, VAT and tax filings, payroll, and registered office services where needed.
• Typical timing: where documents are complete and bank onboarding is smooth, many LLCs are registered within 1 to 3 weeks from submission to the Commercial Register. More complex ownership structures or sectors may take longer.

Related reading

• Setting up your company in Geneva, Switzerland
• Why tech companies choose Zug, Switzerland to register a SARL (LLC)
• Your guide to open your bank account in Switzerland
• Register your company in Switzerland as a non-resident

This guide is informational and does not constitute legal, tax, or regulatory advice. Always confirm requirements with qualified Swiss counsel, tax advisers and the competent authorities for your situation.

Frequently asked legal questions about Swiss LLCs (GmbH / Sàrl)

Who can form a Swiss limited liability company (GmbH / Sàrl)?

A Swiss LLC can be formed by one or more shareholders, who may be individuals or legal entities. There is no general requirement for shareholders to be Swiss residents, but all shareholders must pass anti-money-laundering checks and respect any sector-specific licensing rules.

What is the minimum share capital for a Swiss GmbH and how is it paid?

The minimum registered share capital is CHF 20,000. It must be fully paid in before registration, either in cash to a blocked capital payment account with a Swiss bank or as approved contributions in kind that are documented and valued in accordance with the Swiss Code of Obligations.

Can all shareholders of a Swiss GmbH be non-residents?

Yes. Swiss company law allows 100% foreign ownership of a GmbH, subject to any sector rules (for example, financial services, certain regulated activities or real estate in special areas). However, at least one managing director with signatory authority must be resident in Switzerland.

Is a Swiss-resident managing director legally required?

Yes. Swiss law requires that a company has at least one person who is authorized to represent the company and is domiciled in Switzerland. In practice, a Swiss-resident managing director or director with individual or joint signatory power is appointed and registered in the Commercial Register.

Which documents are needed to incorporate a Swiss GmbH?

At a minimum, you need identification documents for shareholders and directors, the articles of association, a notarial deed of incorporation, a bank confirmation of the paid-in capital, registration forms for the Commercial Register and proof of the registered office. Additional documents may be required for foreign shareholders or regulated activities.

Is a notary required for Swiss GmbH incorporation?

Yes. The formation of a Swiss GmbH must be recorded in a public deed before a Swiss notary. The notary confirms the content of the articles, the appointment of the governing bodies and the paid-in capital and then files the incorporation documents with the Commercial Register.

When does a Swiss GmbH obtain legal personality?

The GmbH acquires legal personality only when it is entered in the Commercial Register. Before registration, founders act in their own name or as pre-incorporation representatives and should ensure an appropriate allocation of rights and obligations in the incorporation documents.

Are shareholder names of a Swiss GmbH public?

Yes. Shareholders of a GmbH are recorded in the Commercial Register and this information is generally public. In addition, Swiss law requires the company to keep internal registers and, from the new transparency regime, to ensure that beneficial owner information is complete and up to date.

What are the accounting and audit obligations of a Swiss GmbH?

Every Swiss GmbH must keep proper accounts and prepare annual financial statements in accordance with the Swiss Code of Obligations. An ordinary audit is required if statutory size thresholds are exceeded. Other companies are subject to a limited audit unless they can validly opt out because they have no more than 10 full-time employees and all shareholders consent, subject to new 2025 limitations on retroactive opt-outs and companies in financial distress.

When must a Swiss GmbH register for VAT?

In principle, a company becomes liable to Swiss VAT if it generates at least CHF 100,000 per year in worldwide turnover from taxable or zero-rated supplies and has a Swiss VAT nexus. Voluntary registration is possible. Foreign companies providing taxable supplies in Switzerland must also review their VAT position carefully.

How is a Swiss GmbH taxed on its profits?

A Swiss GmbH is subject to corporate income tax at three levels: federal, cantonal and communal. The federal rate is 8.5% on profit after tax, and cantonal and communal rates vary by location. In 2025, the combined effective corporate tax burden in most cantons is broadly in the range of about 12% to 21% of profit before tax.

Is Swiss withholding tax applied to dividends from a GmbH?

Dividends paid by a Swiss GmbH are in principle subject to Swiss withholding tax at a statutory rate of 35%. Relief or refund may be available to Swiss resident shareholders who declare the income properly, and to qualifying foreign shareholders under double tax treaties or specific regimes.

Does Swiss law require a physical office or registered address?

Yes. Every Swiss GmbH must have a registered office in Switzerland that is recorded in the Commercial Register. The registered office can be at a business center or fiduciary provider if this meets legal and substance requirements, especially for tax and regulatory purposes.

What are the rules on beneficial owner reporting as of 2025?

In 2025, Switzerland adopted a new Federal Act on the Transparency of Legal Entities introducing a central, non-public transparency register for beneficial owners. Companies will be required to identify, verify and report their ultimate beneficial owners within specified deadlines and keep this information up to date. Implementing ordinances and transition periods will define practical timelines, and companies should prepare their ownership data accordingly.

Can the incorporation of a Swiss GmbH be done remotely?

Many preparatory steps can be handled remotely, such as collecting documents, drafting the articles and opening a capital payment account through remote identification. However, notarial requirements and bank procedures may still require physical presence or certified and legalized signatures, depending on the canton and institutions involved.

How long does it usually take to register a Swiss GmbH?

Where the documentation is complete, the capital has been deposited and no enhanced checks are needed, the formal incorporation and Commercial Register entry often takes around 5 to 10 business days after signing the notarial deed. More complex structures, international ownership chains or regulated sectors can take longer because of additional reviews.

How are shares in a Swiss GmbH transferred?

Transfers of GmbH quotas must be in writing and usually require approval by the shareholders’ meeting if the articles provide so, which is common. Transfers are effective against the company and third parties only once they are properly recorded in the company’s share register and notified to the Commercial Register where required.

What are the main duties of directors and managers?

Directors and managers must manage the company with due care, act in the best interests of the company, respect the law and the articles, ensure proper organization of accounting and control systems and monitor solvency. They may incur personal liability if they breach these duties and cause damage to the company or creditors.

How can a Swiss GmbH be dissolved or liquidated?

A Swiss GmbH can be dissolved by shareholders’ resolution, by expiry of the duration stated in the articles, by bankruptcy or by court decision in specific cases. Voluntary dissolution is followed by a formal liquidation process, during which the company settles its obligations, distributes any remaining assets and is then removed from the Commercial Register.

Which ongoing filings and corporate housekeeping items should a Swiss GmbH plan for?

Key items include holding the annual general meeting, approving and filing the annual financial statements, meeting audit requirements, submitting tax and VAT returns, updating the Commercial Register for changes in capital, directors, address or purpose, and keeping shareholder and beneficial owner records accurate in line with the new transparency legislation.