Załóż spółkę z ograniczoną odpowiedzialnością w Szwajcarii

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.

Udziałowcy również nie muszą być obywatelami Szwajcarii. Jednak w przypadku, gdy obcokrajowcy chcą rozpocząć działalność gospodarczą w Szwajcarii, muszą być szwajcarskimi rezydentami lub mieć partnera biznesowego, który jest szwajcarskim rezydentem. Jednym ze sposobów, w jaki firma może być zarejestrowana w Szwajcarii jest założenie spółki z ograniczoną odpowiedzialnością. Formacja LLC ma wiele zalet i jest również jednym z najbardziej wybranych podmiotów gospodarczych w Szwajcarii.

Zalety szwajcarskiej spółki z ograniczoną odpowiedzialnością

• Establishment of a Swiss LLC requires a reasonably low minimum capital and just one person. 
• Odpowiedzialność jest ograniczona do kapitału zakładowego.
• Można wybrać dowolną nazwę firmy, jednak po niej należy dodać możliwości “GmbH, Sàrl, lub LLC.
• Spółka LLC może zostać zmodyfikowana w spółkę z ograniczoną odpowiedzialnością bez likwidacji.
• Zyski pochodzące ze sprzedaży akcji spółki nie podlegają opodatkowaniu.

Dokumenty wymagane do utworzenia spółki z ograniczoną odpowiedzialnością w Szwajcarii

• Nazwa firmy, której życzysz sobie
• Kolorowy skan paszportu dyrektora(ów) i akcjonariusza(ów)
• Dowód zamieszkania nie starszy niż 3 miesiące
• Bankowy list referencyjny lub, 3-miesięczny wyciąg bankowy
• Rodzaj działalności
• Biznesplan
• Pełne dane właściciela firmy; jego nazwisko, adres i inne istotne informacje
• Działania, które będą rozwijane w ramach LLC
• Projekt kopii statutu spółki

Główne kroki do założenia szwajcarskiej spółki z ograniczoną odpowiedzialnością

Planowanie kosztów rejestracji spółki

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. 

Ustalenie nazwy szwajcarskiej firmy

Następnym krokiem jest podjęcie decyzji o nazwie firmy, która będzie stosunkowo chroniona w całej Szwajcarii. Wybór tej nazwy firmy jest całkowicie darmowy, ale będziesz musiał dodać wskazanie formy prawnej (GmbH, Sàrl, lub LLC), która musi być oznaczona w nazwie Twojej firmy.

Ustalenie kapitału zakładowego

Zakładając spółkę LLC, należy określić kapitał zakładowy i główny wkład każdego uczestnika. Jeżeli ten udział w kapitale zakładowym osiągnie lub przekroczy 25%, nabywcy lub posiadacze muszą poinformować spółkę, kto jest rzeczywistym właścicielem udziału.

Należy pamiętać, że aby mieć prawo do zysków, każdy wspólnik musi uczestniczyć w kapitale zakładowym co najmniej jednym udziałem.

Wyznaczyć kierownictwo i partnerów

Tworząc spółkę z o.o. możesz być samotny lub z innymi. Stąd ważne jest, aby wyznaczyć rolę każdej osoby, aby ugruntować bezbłędną organizację. Wszyscy partnerzy muszą spełniać funkcje zarządcze, podejmować decyzje we wszystkich sprawach, które nie należą do kompetencji zgromadzenia ogólnego.

Niemniej jednak umowa spółki może regulować zarządzanie spółką w sposób odmienny, na przykład poprzez powierzenie zarządzania niektórymi aspektami osobom trzecim.

Sporządzenie aktu założycielskiego

Aby ustrukturyzować spółkę LLC, należy sporządzić akty założycielskie i złożyć je u notariusza.

Sporządzając umowę spółki, nie powinieneś niczego pominąć i zająć się różnymi kwestiami, takimi jak: Nazwa spółki, Wysokość kapitału zakładowego, Cel działalności, Siedziba spółki, Wspólnicy, ich rola i liczba udziałów, wreszcie Zarząd spółki.

Wpisanie do rejestru handlowego

Po sporządzeniu aktu notarialnego fundacji, należy ją zarejestrować w Rejestrze Handlowym, a po rejestracji zostanie nadany numer identyfikacyjny firmy (CID / IDE) w Szwajcarskim Rejestrze Spółek.

Określenie rady i interesariuszy

• Zgromadzenie wspólników: jest to zgromadzenie, które zatwierdza sprawozdanie roczne i powołuje organ zarządzający. Jego rolą jest również określenie przeznaczenia zysku lub strat osiągniętych przez firmę.
• Organ zarządzający: organ ten może być zatwierdzony przez każdego partnera spółki LLC.
• Audytor: pracodawcy zatrudniający więcej niż dziesięciu pracowników w pełnym wymiarze czasu pracy muszą poddać swoje rozliczenia badaniu przez biegłego rewidenta. Ten niezależny organ będzie odpowiedzialny za coroczną kontrolę prawidłowości rozliczeń.

Powołanie tych organów jest obowiązkowe i niezbędne dla prawidłowego funkcjonowania Twojej firmy. Więc bardzo wskazane jest poświęcenie czasu na jego odpowiednie zorganizowanie.

Podatki

Jako osoba prawna, spółka LLC podlega podwójnemu opodatkowaniu. Będzie ona opodatkowana nie tylko od zysku i kapitału, ale także od majątku.

VAT

Będziesz musiał wyjaśnić swój obowiązek podatkowy w zakresie podatku VAT, w oparciu o sektor i obrót. Jeśli jednak Twoja firma nie osiąga w Szwajcarii obrotów w wysokości co najmniej 100’000 CHF, nie musi być objęta podatkiem VAT. Ponadto, aby VAT miał zastosowanie do Twojej firmy, ta kwota obrotu musi być generowana od osób prywatnych lub firm, które mają swoją siedzibę w Szwajcarii.

Jeśli jesteś podatnikiem VAT, musisz zarejestrować się w Federalnej Administracji Podatkowej, wchodząc bezpośrednio na jej stronę internetową.

Wśród najbardziej znanych statutów, prywatna spółka z ograniczoną odpowiedzialnością przyciąga wielu przedsiębiorców i może dobrze pasować do Twojego projektu. Zanim jednak zdecydujemy się na założenie spółki z o.o. w Szwajcarii, należy poznać zasady jej konstytuowania.

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.