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When you need a Swiss company that can sign a contract this week, a ready-made shelf company, a “Vorratsgesellschaft” or pre-registered Gesellschaft mit beschränkter Haftung (GmbH) or Aktiengesellschaft (AG), is the fastest legal route into the world’s most stable banking, financial-services and corporate jurisdiction. ShelfCompanies24 maintains a live inventory of clean, never-traded Swiss GmbH and AG entities registered in the cantonal Handelsregister, with paid-up Stammkapital, an active UID-number and a clean Eidgenössische Steuerverwaltung (Federal Tax Administration) record. Most transfers complete in 5 to 10 working days.
Switzerland combines a federal-cantonal-communal tax system that produces some of Europe’s lowest effective corporate tax rates (Lucerne ~11.7%, Zug ~11.7%, federal CIT 8.5%), the world’s deepest banking infrastructure, and an unparalleled reputation for stability. While not in the EU, Switzerland’s bilateral agreements provide near-EU market access for Swiss companies. Shelf companies in cantons like Zug, Lucerne, Schwyz and Nidwalden are particularly attractive for international holding, IP-licensing, commodity trading and family-office structures.
Our service covers GmbH/AG, Notar, Handelsregister filing, UID activation.
Vorratsgesellschaft + virtual office + Swiss banking + Treuhänder bundled.
Most transfers within 5 to 10 working days. German/French/Italian-speaking case managers.
Sign at any Swiss consulate, via qualified electronic signature, or delegate to our Zug Notar via Vollmacht.
We draft the share-transfer agreement, file Handelsregister amendment, update UBO register.
A Swiss shelf company, Vorratsgesellschaft or Mantelgesellschaft, is a pre-registered, never-traded GmbH or AG formed by a professional service provider purely for transfer. From incorporation to sale, the company has:
Swiss tax law distinguishes, like Germany and Austria, between the Vorratsgesellschaft (pre-registered, never traded) and the Mantelgesellschaft (former trading company stripped to shell form). Mantelgesellschaft transfers can trigger reassessment under Swiss Mantelhandel rules, particularly affecting tax-loss carryforwards. ShelfCompanies24 sells exclusively never-traded Vorratsgesellschaften.
| Feature | GmbH | AG (Aktiengesellschaft) |
|---|---|---|
| Minimum Stammkapital | CHF 20,000 (≈ €21,000), fully paid | CHF 100,000 (≈ €105,000), 20% paid up (min CHF 50,000) |
| Members | 1+ Gesellschafter | 1+ Aktionäre, registered or bearer |
| Governance | Geschäftsführer + Gesellschafterversammlung | Verwaltungsrat + Generalversammlung |
| Best fit | ~80% of buyers, SMEs, holdings | Holdings, capital-raising, regulated finance, listed groups |
Swiss corporate tax has three layers: federal (8.5% effective on profit after tax), cantonal, and communal. The federal layer is fixed; cantons and communes set their rates competitively. As of 2026: Lucerne ~11.7%, Zug ~11.7%, Nidwalden ~12%, Schwyz ~14%, Zurich ~19.5%, Geneva ~14.7%. Choosing the right canton at formation materially affects effective tax burden.
Switzerland is not in the EU but has 120+ bilateral agreements providing near-EU market access. CHF is one of the world’s most stable reserve currencies. Swiss companies operate with EU operational reach but Swiss regulatory autonomy.
A new Swiss GmbH or AG via standard formation takes 3 to 6 weeks; a Vorratsgesellschaft transfers in 5 to 10 working days.
Every Swiss ready-made GmbH/AG carries an active UID-Nummer and where pre-registered an MWST-Nummer (VAT) for cross-border invoicing.
UBS (post-2023 absorption of Credit Suisse), Raiffeisen Switzerland, Zürcher Kantonalbank (ZKB), PostFinance, Migros Bank, plus private-banking specialists (Julius Bär, Pictet, Lombard Odier, Vontobel) all serve corporate clients. Swiss banking has tightened post-2018 (FATCA, AEoI, AML) but remains the world’s most respected tier.
Buying a Swiss company means acquiring the shares or quotas of an entity that already exists, so what follows is a notarial share transfer rather than an incorporation. Swiss law requires GmbH transfers to be executed as a notarial deed, which is why the sequence runs through a Notar. Most buyers sit outside Switzerland, chiefly in the United States, Germany and the United Kingdom, and sign at a consulate, with a qualified electronic signature or by Vollmacht. Allow 5 to 10 working days from a complete KYC file.
Live inventory: Swiss GmbH and AG entities of various ages registered primarily in Zug (most), Schwyz, Nidwalden, Lucerne, Zurich, Geneva or Basel, selected for cantonal tax efficiency.
Apostilled passport copies, proof of address, business-purpose note. Swiss AML rules under the Geldwäschereigesetz (GwG).
Swiss GmbH share transfers require a notarial deed (öffentliche Beurkundung) executed by a Swiss Notar, typical of Swiss corporate law’s emphasis on formal documentation. We draft the bilingual German/French/Italian-English deed.
The outgoing officer is dismissed and your new Geschäftsführer (GmbH) or Verwaltungsrat (AG) appointed. Swiss law requires that at least one signatory have residency in Switzerland (or alternatively a member of the Verwaltungsrat, for AG). Most international clients use a Swiss-resident director (often a Treuhänder).
Name (Firma), registered seat (Sitz), business purpose (Zweck) are amended in the same notarial act.
The Notar files the amendment with the cantonal Handelsregister. Processing: typically 5 to 10 working days. Publication in Schweizerisches Handelsamtsblatt (SHAB).
Beneficial-owner information must be communicated to the company itself (per Art. 697j OR) and where requested to authorities. Swiss UBO transparency rules continue to evolve under EU/OECD pressure.
Our Swiss inventory is made up of GmbH and AG entities incorporated in the cantons that make commercial sense to hold them in: Zug first, then Schwyz, Nidwalden, Lucerne, Zurich, Geneva and Basel. Ages run from a few months to several years, and every entity carries an active UID number, a Handelsregister entry visible at zefix.ch, and paid-up share capital of CHF 20,000 or more for a GmbH and CHF 50,000 or more for an AG.
What varies between them is the incorporation date, the canton and whether an MWST number has already been issued, and those three things are what to choose on. An older entry reads better with counterparties running a zefix check; a Zug or Lucerne Sitz carries a lower effective tax rate than a Zurich one; an existing MWST number saves a registration step if you are trading immediately. We do not publish the live list online, so ask for today’s inventory and we will match it to what you need.
| Tax | Rate | Notes |
|---|---|---|
| Federal CIT | 8.5% (effective on profit after tax) | Direkte Bundessteuer, fixed federally |
| Cantonal + Communal CIT | Variable | Lucerne ~11.7%, Zug ~11.7%, Nidwalden ~12%, Schwyz ~14%, Zurich ~19.5%, Geneva ~14.7% (combined effective inc. federal) |
| Total combined effective | 11.66% to 20.54% depending on canton | Choose canton at formation for tax efficiency |
| VAT (MWST) | 8.1% standard, 3.8% / 2.6% reduced | One of the world’s lowest standard VAT rates; raised from 7.7% in 2024 |
| Withholding tax (Verrechnungssteuer) on dividends | 35% domestic; refundable to qualifying treaty residents | Refunded under Swiss treaty network and EU Savings/anti-avoidance frameworks |
| Participation Relief | Effective 0% on qualifying participations | ≥10% holding or m fair-market value |
| R&D super-deduction | Up to 150% (cantonal) | Available in most cantons under federal Tax Reform 17/STAF post-2020 |
| Patent Box | Up to 90% reduction (cantonal) | Effective rate on qualifying patent income often single-digit |
| Pillar Two QDMTT | Applies | Switzerland implemented QDMTT in 2024 for multinationals > €750m |
Tell us the canton, the legal form and the age you want, and we send the matching entities from stock. You supply KYC, we draft the share-transfer deed in German, French or Italian with an English version, and a Swiss Notar executes it. The same notarial act changes the Firma, the Sitz and the Zweck, appoints your Geschäftsführer or Verwaltungsrat and puts the Swiss-resident signatory in place. The cantonal Handelsregister then publishes the amendment in 5 to 10 working days.
Vorratsgesellschaft in German, société de réserve in French, società di riserva in Italian. All three describe a GmbH or AG incorporated purely to be held in reserve and transferred later, the same concept and, in German, the same word used in Germany and Austria. The term to watch for is Mantelgesellschaft, a company that once traded and was stripped back to a shell, because transfers of those can be reassessed under the Swiss Mantelhandel rules. We sell only Vorratsgesellschaften.
5 to 10 working days from a complete KYC file to the finished Handelsregister amendment. The notarial share-transfer deed comes first and can usually be scheduled within days; the cantonal Handelsregister then processes the amendment in 5 to 10 working days and publishes it in SHAB. The company is legally yours from the moment the deed is executed rather than from the moment the register catches up, so contracts can be signed in the meantime.
CHF 20,000, paid in full in cash. Every GmbH in our inventory already has that capital paid in, so you acquire the company and the money inside it rather than making a separate deposit. An AG needs share capital of CHF 100,000 with at least CHF 50,000 paid up, and the AG entities we hold are capitalised accordingly. Nothing further has to be paid into the company after a transfer.
For pure tax efficiency: Lucerne (~11.7%) or Zug (~11.7%) for SMEs. Schwyz, Nidwalden, Obwalden, Appenzell are also competitive. Zurich and Geneva have higher rates but stronger talent pools and banking concentration. Most international clients opt for Zug, Switzerland’s “Crypto Valley”, which combines low tax, modern fintech infrastructure and a deep Treuhänder ecosystem.
Partly. Shareholders may live anywhere and need no Swiss nationality. The company itself, though, must be capable of being represented by at least one person resident in Switzerland: Article 718 paragraph 4 of the Code of Obligations for an AG, and Article 814 paragraph 3 for a GmbH. There is no exemption procedure, so foreign owned companies normally appoint a Swiss resident director or Treuhänder with signing authority. A residence or work permit is a separate immigration question.
No. You can sign at any Swiss consulate, use a qualified electronic signature, or give our Zug Notar a notarised Vollmacht so the deed is executed in Zug on your behalf. Documents originating outside Switzerland are apostilled and sworn-translated before filing, and we run the courier chain. The exception is banking: a few Swiss banks, private banks in particular, still ask to meet a director once, and we confirm the policy before any introduction.
11.8%-20.5% combined effective rate depending on canton. MWST 8.1% standard. 35% Verrechnungssteuer on dividends but largely refundable under the Swiss treaty network. Participation Relief eliminates tax on qualifying subsidiary dividends.
Want today’s Swiss inventory? Contact our Swiss desk.
Switzerland is one of several jurisdictions where ShelfCompanies24 maintains pre-formed entities and active formation services. Why pick Switzerland for your GmbH/Sàrl specifically? Premium banking, cantonal tax competition is the headline reason, but it pays to understand the trade-offs against the alternatives. Below are concrete differentiators that matter when you are weighing a structure decision against the actual operating profile of your business.
Cross-border corporate structuring in 2026 is governed by a tighter web of rules than in any previous decade. Three forces shape every decision:
For Switzerland specifically: Federal 8.5% (effective 7.83% on profit) + cantonal/communal: Lucerne 11.66%, Zug 11.71%, Geneva 14.70% combined effective.
Issues we routinely see when prospects come to us after attempting the process directly with local providers in Switzerland:
Yes. A name change is filed with the Handelsregister via a directors’ resolution and a routine filing, typically clears in 5 days. We include up to one name change as standard for both shelf-company purchase and new formation.
Not the EU ones. Switzerland is outside the EU and the EEA, so the Parent-Subsidiary and Interest and Royalties Directives do not apply directly. It has its own network of more than 100 comprehensive double taxation agreements, published by the State Secretariat for International Finance. Article 9 of the Switzerland to EU agreement then delivers equivalent relief, zero withholding between associated Swiss and EU companies, on a direct holding of at least 25% held for two years.
Client information is held under contractual non-disclosure plus the professional-secrecy obligations applicable to corporate-service providers in our home jurisdiction. We do not share client identity or transaction details with third parties beyond what is statutorily required (KYC reporting, beneficial-owner-register filings, AML/CTF reporting where triggered). Our internal access to client files is logged and access-restricted by need-to-know.
Material tax changes (rate moves, new minimum-tax regimes, treaty amendments) get communicated to active clients with our analysis of impact. Where the change is structural, for example the OECD Pillar Two implementation in Switzerland or a domestic tax-base reform, we proactively flag clients whose structures may need restructuring and set out the remedial steps. The client is not left to discover material regulatory change from their accountant or from media reports.
No, and you should not engage anyone who claims otherwise. The Schweizerisches Handelsregister (Handelsregister) records the actual incorporation date, which is publicly searchable and immutable. The shelf GmbH/Sàrls we offer have honest incorporation dates ranging from a few months to several years old; for buyers who want a longer corporate trading history, we recommend purchase rather than fabrication, since fabricated history would expose you to fraud, tax-evasion, and money-laundering charges in any reputable jurisdiction.
Engaging us for your Swiss shelf GmbH/Sàrl purchase covers the following deliverables under one service:
The deliverable scope is identical regardless of whether you are based in the EU, the US, the UK, the Middle East, or APAC, we operate the same service globally for Swiss corporate setup. Optional add-ons (virtual office, accounting retainer, payroll, sector licences, transfer-pricing documentation) are scoped separately, so the incorporation or transfer work stays exactly as agreed.