Company Formation Switzerland | SA, Sàrl | DHAC Geneva
DHAC supports you in setting up your company in Switzerland
DHAC supports you in setting up your company in Switzerland. Whether you are a local entrepreneur or a foreign company seeking to establish a Swiss presence, we advise you and coordinate the entire administrative process.
The incorporation of companies in Switzerland is governed by several legal texts: the Swiss Code of Obligations (CO, art. 552 et seq.), which defines the different legal forms and their requirements; the Ordinance on the Commercial Register (OCR), which regulates registration formalities; the Federal law on Merger, Demerger, Transformation and Transfer of Assets (LFus) for corporate restructurings; and cantonal regulations, which may impose specific requirements depending on the nature of your business activities.
Swiss law distinguishes between partnerships and legal entities. But the company formation process always begins with an entrepreneurial vision, followed by an initial discussion with your accounting firm to clarify your needs and objectives. Once the legal form is determined, we initiate for you the registration application. The registration process itself varies depending on the chosen legal structure and typically concludes with the official birth of your company upon inscription in the Commercial Register.
Ready to start a new journey ?
To know about the kind of company, let us introduce or remind the most common legal forms in Switzerland :
Legal Framework :
and most common legal forms in Switzerland
Sole Proprietorship (Raison individuelle)
A sole proprietorship is not a legal entity but an individual business directly linked to the entrepreneur. It is the simplest and most flexible form, ideal for freelancers, consultants, artisans, and small independent businesses with limited financial risk. The entrepreneur bears unlimited personal liability with their entire assets.
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Minimum capital: none
Liability: unlimited (personal)
Legal basis: General provisions of the Swiss Code of Obligations
Commercial Register: Mandatory if annual revenue exceeds CHF 100,000
Taxation: Taxed as an individual (personal income tax on business profits)
VAT registration: Mandatory if annual revenue exceeds CHF 100,000
Limited Liability Company (Sàrl / GmbH)
The Sàrl is a legal entity separate from its shareholders, offering limited liability protection. It is particularly suitable for small and medium-sized enterprises, startups, family businesses, and commercial activities requiring credibility with partners and clients. Shareholders are only liable up to the amount of their capital contribution.
Minimum share capital: CHF 20,000
Liability: limited to share capital
Legal basis: Swiss Code of Obligations, art. 772-827 CO
Commercial Register: Mandatory (required by law)
Taxation: Corporate income tax on profits + personal income tax on distributed dividends
VAT registration: Mandatory if annual revenue exceeds CHF 100,000
Corporation (SA / AG)
The SA is a legal entity designed for larger-scale projects and companies seeking external investors. It is the preferred form for businesses planning growth, fundraising, stock exchange listing, or establishing credibility with institutional partners. Shareholders are only liable up to their invested capital, and shares are freely transferable.
Minimum share capital: CHF 100,000, paid up at minimum 20% or CHF 50,000
Liability: limited to share capital
Legal basis: Swiss Code of Obligations, art. 620-763 CO
Commercial Register: Mandatory (required by law)
Taxation: Corporate income tax on profits + personal income tax on distributed dividends
VAT registration: Mandatory if annual revenue exceeds CHF 100,000
Start your entrepreneurship journey asap with DHAC
As your accounting firm, we guide you through the entire process: advising on the optimal legal structure, coordinating with our partner NEWCO for all legal formalities (efficient process, transparent costs), and ensuring a smooth setup.
What else if required :
- Company domiciliation in Geneva (to know more)
- Accounting setup from day one (optional services)
Timeline: 2-4 weeks from initial consultation to Commercial Register inscription.
