Switzerland · 2026 guide
Start a Swiss company. Miss nothing important.
From the capital contribution account to your first employee: one practical checklist tailored to your legal form.
Tailor your checklist
Select your legal form and hiring plan.
The list below changes to match: tasks that do not apply to your form are removed.
Legal form
Limited liability company · GmbH / Sàrl
Employees
Adds or removes the seven employer steps.
Capital contribution account
Not required
Required
Sole proprietorship
Limited liability company
Public limited company
GmbH
You can start trading before registration. Ask the compensation office to recognise your self-employed status.
Deposit the share capital in a blocked capital contribution account. The bank releases it after the Commercial Register entry.
At least 20% of each share’s nominal value must be paid, with a total paid-in minimum of CHF 50,000.
Account
Required for cash formation
Not required
Capital
No legal minimum
CHF 20,000, fully paid
CHF 100,000; at least CHF 50,000 paid in
Commercial Register
Always mandatory
Mandatory from CHF 100,000 annual turnover
Where Helvo helps
From formation to first payroll
Helvo brings the banking and administrative steps into one clear path.
01
Capital account coordination
Prepare the bank file and track the release of incorporation capital.
02
Formation administration
Keep the notary, register and official registrations moving in the right order.
03
Business banking setup
Move from blocked capital to an operating account ready for payments.
04
Employer readiness
Organise registrations, payroll inputs and insurance hand-offs before day one.
Your roadmap
Company formation checklist.
Four phases, in the order the offices expect them. Progress is stored on this device only.
01 · Before incorporation
Prepare the company
0 / 3 done
Check and reserve your company name
Search Zefix, choose the legal form and confirm the registered office and business purpose.
Open the capital contribution account
The bank issues the confirmation needed by the notary. Cash stays blocked until the Commercial Register publishes the company.
Helvo can help
Prepare articles and incorporation documents
Define founders, ownership, signing rights and governing bodies. GmbH and AG formation requires a notarial deed.
Document your self-employed activity
Keep contracts, offers and invoices: the compensation office decides whether you qualify as self-employed.
02 · At incorporation
Register and identify
0 / 4 done
Enter the Commercial Register
Mandatory for GmbH and AG. For a sole proprietorship, mandatory once annual turnover reaches CHF 100,000.
Helvo can help
Receive your UID number
The enterprise identification number follows the format CHE-123.456.789 and is assigned through an administrative register.
Release capital and open the operating account
For GmbH and AG, show the register extract to the bank so it can transfer the blocked funds to your business account.
Helvo can help
Clarify VAT liability
Registration is generally mandatory from CHF 100,000 qualifying annual turnover. Voluntary registration may be possible below the threshold.
Helvo can help
03 · Before trading
Set up the business
0 / 4 done
Set up bookkeeping and document retention
Choose an accounting method, financial year, invoice numbering and a process for keeping business records.
Prepare corporate and cantonal taxes
Set aside liquidity for direct federal, cantonal and municipal taxes. Sole proprietors declare business profit personally.
Check sector and cantonal permits
Regulated professions, food, transport, finance and other activities may need permits before operations begin.
Choose essential business insurance
Assess liability, property, cyber, legal protection and daily sickness cover based on your activity and risk.
04 · Before the first salary
Become an employer
0 / 7 done
Issue an employment contract
Record role, salary, workload, weekly hours, start date, holidays, notice and any applicable collective agreement.
Register with the compensation office
Set up AHV/OASI, IV/DI, EO/APG, unemployment insurance and the family allowance fund; report employees and payroll.
Helvo can help
Take out compulsory accident insurance
Cover occupational accidents for every employee. Add non-occupational accident cover from 8 hours per week with the same employer.
UVG / LAA
Affiliate with an occupational pension fund
Generally compulsory when annual salary exceeds CHF 22,680 and the employment lasts longer than three months.
2nd pillar
Set up payroll and salary statements
Calculate deductions, employer contributions and net pay. Issue payslips and the annual salary certificate.
Helvo can help
Verify work authorisation and withholding tax
Check the employee’s nationality and permit. Register for cantonal withholding tax where applicable.
Record working time and protect employee data
Keep the required working-time records, observe rest periods and store personnel and payroll data securely.
Know the difference
Three registrations, three purposes.
These get confused constantly. They are not the same thing, and receiving one does not give you the others.
For an AG the Commercial Register entry is required by the legal form itself.
Commercial Register
The public record of your legal name, registered office, purpose and authorised signatories.
Enterprise ID (UID)
Your universal Swiss business identifier. It normally looks like CHE-123.456.789.
VAT number
Your UID plus MWST / TVA / IVA once the Federal Tax Administration registers you for VAT.
Quick answers
Swiss formation FAQ.
A GmbH or AG formed with cash capital normally needs a blocked capital contribution account. A sole proprietorship does not. Contributions in kind follow a different, formal incorporation process.
The underlying nine-digit UID is the same identifier. A VAT-registered business uses it with the suffix MWST, TVA or IVA. Receiving a UID does not by itself mean the business is VAT registered.
Most businesses must check registration once qualifying annual turnover reaches CHF 100,000. Special rules and exemptions can apply, and voluntary registration may be available below the threshold.
No. Occupational pension insurance is generally mandatory only above the entry threshold and for employment lasting more than three months. Other exceptions can apply.
