Switzerland Fact-File Part 1:
Business Formation for Individuals

1.3 Switzerland Individual Business Registration Cost

The Cost of Business Registration, Initially and Ongoing

There is no charge for sole proprietors to register for tax, VAT and social insurance. Incorporated business entities will incur set-up costs when establishing and registering a new company and the costs referred to here are payable either to a solicitor (eg for notarization) or to the Commercial Register, or a combination of both.

These costs will usually vary depending on the amount of start-up capital involved. A bank fee of CHF200 will usually be charged when transferring money from escrow into the new business bank account. For a stock corporation, the typical costs are likely to be as follows:

• Fees (registration, registrar, land register, etc.): From CHF 2,000.
• Consulting and attorney’s fees (for notarizing Articles of Association, etc): Between CHF 2,000 to CHF 5,000 for small companies.
• Securities issue tax on the issuing of participation rights and to the increase in the nominal value of such participation rights: 1% of capital over the first CHF1m

Fees and consulting costs for limited liability companies are usually lower, and the overall cost can range from between CHF3,000 and CHF7,000, depending on the amount of share capital, the size of the company, and the complexity of the documentation required.

The whole process will usually take around 20 days.

Introductory Guides

Switzerland Artist Tax Guide

Switzerland Contractor Tax Guide

Switzerland Entrepreneur Tax Guide

Switzerland Professional Tax Guide

Switzerland Small Business Tax Guide

Switzerland Sportsperson / Entertainer Tax Guide

Fact-File

Part 1: Switzerland Business Formation for Individuals

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