Guide
Setting up a GmbH (LLC) in Switzerland – step by step
In short: A GmbH (limited liability company, Sàrl/Sagl) needs share capital of at least CHF 20,000, paid in full on incorporation. It is founded by notarial deed. The GmbH only exists once it is entered in the commercial register. As a rule, only the company’s assets are liable for its debts.
Step by step
- Choose a business name. It must include the legal form “GmbH” and be clearly distinguishable from all registered names. Check on Zefix.
- Draft the articles of association. They set out the name, registered office, purpose and share capital, among other things.
- Pay in the share capital. At least CHF 20,000, paid in full – in cash or in kind. According to the SME Portal, a blocked capital account is opened for this purpose.
- Incorporation at the notary. The founders declare by notarial deed that they are forming a GmbH, adopt the articles and appoint the governing bodies.
- Commercial register entry. Only then does the GmbH acquire legal personality.
- Register for social insurance. As an employer, the GmbH registers its employees – including you – with the compensation office and an accident insurer, and with a pension fund from an annual salary of CHF 22,680 (2026).
- Transparency register. Report the beneficial owners to the new transparency register: deadlines and procedure.
- Check VAT. From CHF 100,000 in revenue from taxable supplies per year, the GmbH registers with the FTA within 30 days: When do I have to register for VAT?
After incorporation
- Accounting: a GmbH must always keep full accounts and prepare annual financial statements – regardless of revenue.
- Taxes: the GmbH pays profit tax. Distributed profits are also taxed as your income.
- Liability: in principle, the GmbH is liable with its own assets. Managing directors are personally liable if they breach their duties intentionally or negligently.
- Shareholders’ meeting: every year within six months of the end of the financial year.
Costs (guide values from the SME Portal)
| Item | Amount |
|---|---|
| Advice | CHF 600 to 2,000 |
| Notary | CHF 700 to 2,000 |
| Commercial register (capital up to CHF 200,000) | CHF 600 |
Still undecided? Read Sole proprietorship or GmbH?
Frequently asked questions
How much capital do I need for a GmbH?
The share capital is at least CHF 20,000. On incorporation, the contribution for each capital contribution share must be paid in full.
Can I set up a GmbH on my own?
Yes. A GmbH can also be founded by a single person.
How much does it cost to set up a GmbH?
The federal SME Portal gives guide values of CHF 700 to 2,000 for the notary, CHF 600 for the commercial register entry (capital up to CHF 200,000) and CHF 600 to 2,000 for advice.
Am I an employee of my GmbH?
Yes. Anyone working in their own GmbH is considered an employee for social insurance purposes. In addition to AHV/IV/EO, accident and unemployment insurance are therefore compulsory, as is occupational pension cover above the entry threshold.
Sources
- Art. 772 and 773 CO – GmbH and share capital
- Art. 777 and 777c CO – Formation and contributions
- Art. 779 CO – Acquisition of legal personality on registration
- Art. 957 CO – Duty to keep accounts
- SECO SME Portal: LLC (GmbH) – liability, share capital, set-up
- FSIO: Social insurance guide for SMEs (German, as of 1 January 2026)
- Art. 10 and 66 VAT Act – Tax liability and registration
All information checked on 29 October 2026.