Swiss AG or Swiss SA (Public Limited Company)

The Swiss AG or Swiss SA (public limited company) is the most widespread and most commonly used legal form in Switzerland. It is similar to a public limited company in other countries. A Swiss AG offers anonymity of ownership and can be used for holding or operational purposes. Setting us as a holding or operational company, it can benefit from lower taxation and offers high reputable standards internationally.

ADVANTAGES OF SWISS AG

  • Onshore status

  • Safe and stable corporate environment

  • Very high reputation

  • 8.5% flat tax on profit at Federal level

  • Income tax from as low as 3.4% depending on Canton

  • Capital tax varies between 0.07% - 0,45%

FEATURES OF A SWISS AG

REQUIREMENTS

  • Company name (ending >AG)

  • A passport copy per director and shareholder

  • Recent utility bill or Certificate of residency

  • CV of shareholder(s)

  • Nature of business and business plan

PRICE BOX

How to incorporate your AG in Switzerland

Set up Your Swiss AG in 3 Easy Steps

STEP 1: GET YOUR DOCUMENTS IN ORDER

  • Provide us with the company name of your choice. We will check the name availability for you for free

  • Send us your KYC (passport copy, recent utility bill and CV)

  • Tell us about nature of planned business and expected income and outgoings

STEP 2: SIGN FOR REGISTRATION 

  • Sign F Trust’s mandate agreements

  • Wire share capital of CHF 100’000 (capital payment account application completed by F Trust)

  • We will prepare the application for incorporation, the memorandum and articles and other required application documents for registration, you just need to sign it

  • Certify your signature with Swiss notary online

  • As soon as the share capital is received by the bank, we will proceed with the company incorporation. We will hold a meeting with a Swiss notary and register the company at the Swiss trade register

STEP 3: BANK ACCOUNT OPENING*

  • Once the new company is registered with the Swiss trade register, F Trust will complete account opening application forms and represent the same to your selected Swiss bank

  • Conduct verification call with the bank

  • Once the account is open, the share capital will be transferred to the corporate bank account and the company may now use its share capital

  • E-banking and debit cards, as well as wealth management and other services can be applied for.

Timeline of the incorporation process

THE FORMATION OF SWISS AG

For the formation of a public limited company a minimum share capital of CHF 100.000.- is required. 50 % but at least CHF 50.000.- thereof must be paid in (underwritten) or secured by tangible assets at the point of formation.

SWISS AG TAXATION

The AG and GmbH are both taxed as legal persons. We distinguish between the direct federal tax and the cantonal and municipal taxes. Income tax is charged according to the federal department rate of 8.5% and the cantonal tax rate which varies by canton. However, there are no capital taxes charged at federal level.

ADMINISTRATION (BOARD MEMBER)

At the point of formation a minimum of one administrative board member has to be appointed. The administrative board can be made up of one or more individuals. A minimum of one person of the members of the board must be resident in Switzerland.

STATUTORY AUDITORS

The statutory auditors have to examine the financial statements and underlying accounts as well as the supporting documents to confirm accuracy and transparency of the company’s accounts. There is no audit obligation, unless the company has more than 10 employees and more than CHF 20.000.000.- turnover.

A Swiss AG is required to have a registered office in Switzerland, to have a Swiss-resident board member, to file yearly tax return and is subject to Swiss corporate law. Overall, a Swiss AG company can be an attractive option for businesses looking to establish a presence in Switzerland. However, it is important to work with a qualified accountant and professional company provider who can give guidance on the company administration and financial requirements associated with setting up and operating a Swiss AG company. Proper planning and compliance can help businesses establish a strong corporate foundation and achieve their goals in Switzerland and beyond.