Switzerland Limited Liability Company (S.a.r.l. or GmbH)

General Information

• Type of Company – Limited Liability Company (S.a.r.l. in French or GmbH in German)
• Legislation – Civil Law
• Company name – Non-English company names are allowed
• Time-scale for incorporation – 1-4 weeks
• Change in domicile is permitted
• Double tax treaties with 70 countries
• Shelf companies are NOT available
• Taxation on profits - Depends on the canton

Local Requirements

• Registered Office is required
• Company Secretary is not required
• Local or qualified secretary is not required
• Local directors are required
• The location of meetings must be Switzerland
• Public recording of shareholders and directors is required

Corporate Requirements

• Minimum number of shareholders - One (1)
• Minimum number of directors – One (1)
• Minimum capital requirement – CHF20,000

• Standard Authorised Capital – CHF20,000

Annual Requirements

• It is a requirement to prepare accounts
• It is NOT a requirement to file accounts
• It is not required to have publically accessible accounts
• There is no requirement for audited accounts
• It is a requirement to file annual return
• Government License Fees is Nil