Foreign ownership
100% foreign share ownership · property rules separate
Details
Foreign investors can own all shares of an AG or GmbH. Acquiring Swiss real estate can require separate authorisation under Lex Koller.
Europe
Limited liability company (GmbH / Sàrl) · CHF20,000 capital, fully paid · a company representative must live in Switzerland

100% foreign share ownership · property rules separate
Foreign investors can own all shares of an AG or GmbH. Acquiring Swiss real estate can require separate authorisation under Lex Koller.
CHF20,000 capital, fully paid
Cash or eligible contributions in kind must cover the capital. Formation, advice and registration charges are additional.
8.5% federal profit tax · cantonal tax on top
Federal profit tax is 8.5%, with cantonal and municipal profit taxes added. Cantons also levy capital tax; the combined burden depends on the location and applicable rules.
Ecosystem evidence, not proof of demand for your product. Validate customers, competition and economics before investing.
Switzerland Global Enterprise describes the country as a place to test products and business models. Validate the customer sample; Swiss results do not establish demand elsewhere.
Businesses can assess pharmaceutical, diagnostic and medical-technology partners for defined activities.
An AG or GmbH has its own legal personality. A branch forms part of the overseas company, leaving that parent responsible for its obligations.
Register the branch in the commercial register and appoint a representative resident in Switzerland. The branch remains part of its foreign parent.
One or more people or companies can establish this separate legal entity. Formation requires notarised documents and commercial-register entry.
That representative must have access to the shareholder and beneficial-owner registers. Foreign ownership does not remove this local representation obligation.
Prepare the formation documents and proof of cash-capital deposit before applying to the commercial register. Confirm current processing time with the relevant cantonal registry.
Non-EU/EFTA founders apply to the canton and must show a lasting benefit to the Swiss labour market, such as local jobs or investment, with a business plan. L and B permits are subject to annual quotas.
The bank confirms the cash contribution before incorporation. The payer must prove identity; opening the later operating account remains subject to the bank’s checks.
This requirement concerns representation, not a requirement that all owners be Swiss.
National observations help frame the market. They do not measure demand for your specific product.
9.09m
people · 2025
1.3%
2025
US$1.04tn
USD · 2025
97.3% of population
2025
147.2% of GDP
2025
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Information on this page is compiled from official and public sources, linked and dated next to each item. It is general information, not legal, tax or financial advice, and rules change. Please confirm with the source or a qualified adviser before acting. ExpandUs Global accepts no liability for decisions made using this information.