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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 5–10 working days.
Switzerland combines a federal-cantonal-communal tax system that produces some of Europe’s lowest effective corporate tax rates (Zug ~11.8%, Lucerne ~12.4%, 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.
Single fixed price covers GmbH/AG, Notar, Handelsregister filing, UID activation and our agency fee.
Vorratsgesellschaft + virtual office + Swiss banking + Treuhänder bundled.
Most transfers within 5–10 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: Zug ~11.8%, Lucerne ~12.4%, Nidwalden ~12%, Schwyz ~14%, Zurich ~19.7%, Geneva ~14%. 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 3–6 weeks; a Vorratsgesellschaft transfers in 5–10 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.
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 5–10 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.
| Tax | Rate | Notes |
|---|---|---|
| Federal CIT | 8.5% (effective on profit after tax) | Direkte Bundessteuer — fixed federally |
| Cantonal + Communal CIT | Variable | Zug ~11.8%, Lucerne ~12.4%, Nidwalden ~12%, Schwyz ~14%, Zurich ~19.7%, Geneva ~14% (combined effective inc. federal) |
| Total combined effective | 11.8% – 20.5% 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 CHF 1m 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 |
Vorratsgesellschaft (German), société de réserve (French) or società di riserva (Italian). All refer to a pre-registered, never-traded GmbH or AG held in reserve. Same terminology as Germany and Austria.
5–10 working days from KYC to Handelsregister amendment.
CHF 20,000 (≈ €21,000), fully paid in cash at formation.
For pure tax efficiency: Zug (~11.8%) or Lucerne (~12.4%) 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.
Yes — at least one Swiss-resident signatory is required (Geschäftsführer for GmbH, member of the Verwaltungsrat for AG). Most international clients arrange a Swiss-resident Treuhänder for this role; we provide this service.
No. Sign at any Swiss consulate, via qualified electronic signature, or delegate to our Zug Notar via Vollmacht.
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.
Typical 2026 prices: fresh GmbH with CHF 20,000 paid-in capital from approximately CHF 25,000–35,000 in agency cost on top of the capital sitting inside (total outlay ~CHF 45,000–55,000). AG with CHF 100,000 paid up: substantially more. Contact our Swiss desk.
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’re pricing 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: Zug 11.9%, Lucerne 12.4%, Geneva 14.7% 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 in the standard fee for both shelf-company purchase and new formation. Subsequent changes are billed at cost.
Switzerland maintains its own bilateral double-tax treaty network (specifics vary by country). Your consultant maps the relevant treaties for your operating profile during the initial scoping. Note that all modern treaties have been updated under the OECD Multilateral Instrument with anti-abuse principal-purpose tests, so genuine substance and commercial purpose matter for treaty entitlement.
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 offer a pricing-defined remedial path. 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 fixed-fee proposal:
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 fixed-fee model globally for Swiss corporate setup. Optional add-ons (virtual office, accounting retainer, payroll, sector licences, transfer-pricing documentation) are quoted line-item separately so there is no scope creep on the headline incorporation or transfer fee.