Steps to form a company in Switzerland: complete checklist

Forming a company in Switzerland is a structured process that, when well managed, can be completed in 2 to 4 weeks. Each step has its importance and must be executed in the right order to avoid delays and complications. This guide presents the 10 key steps, from the initial idea to an operational company, with a precise timeline and practical advice.

This guide applies to the three main legal forms: sole proprietorship, LLC and corporation. Steps specific to each form are clearly indicated.

Overview: the 10 steps

Step 1: Define the project and business plan

Before any administrative step, take the time to structure your project. Even though a business plan is not legally mandatory, it is essential to:

• Validate the economic viability of your idea (market research, competitive analysis)
• Estimate financial needs (initial investment, working capital, cash flow for the first 12 months)
• Define the revenue model (pricing, expected volume, seasonality)
• Anticipate expenses (rent, salaries, insurance, marketing, accounting)
• Convince partners (banks, investors, landlords)

A solid business plan generally includes: executive summary, activity description, market analysis, marketing strategy, operational plan, 3-year financial projections, and risk analysis.

Step 2: Choose the legal form

The choice of legal form conditions the entire process. The three main options are:

• Sole proprietorship: no capital, unlimited liability, ideal for small budgets.
• LLC: capital CHF 20,000, limited liability, ideal for SMEs.
• Corporation: capital CHF 100,000, discreet shareholding, ideal for ambitious projects.

See our legal form choice guide for a structured decision method, or our LLC vs Corporation and sole proprietorship vs LLC comparisons.

AX-Fiduciaire advice: this decision deserves a discussion with an expert. A poor choice at this stage can have tax and asset consequences for years. Our initial consultation is free and without obligation.

Step 3: Choose and verify the company name

Your company name (business name) must comply with the following rules:

• Sole proprietorship: must contain the holder's surname (e.g. "Dupont Conseil" or "Marie Dupont, architect").
• LLC: fantasy name possible, must contain "Sarl" or "LLC" (e.g. "Innovatech Sarl").
• Corporation: fantasy name possible, must contain "SA" or "AG" (e.g. "Alpine Solutions SA").

Mandatory verification: before committing to a name, check its availability on Zefix.ch. The commercial register will reject any business name that risks creating confusion with an existing company. We recommend preparing 2-3 alternatives.

Also consider checking the availability of the domain name (.ch, .com) and social media handles. AX-Fiduciaire performs these checks as part of our formation packages.

Step 4: Draft the articles of association (LLC and corporation)

The articles of association are the founding document of your company. They define the operating and governance rules. The mandatory items are defined by law (art. 776 CO for LLCs, art. 626 CO for corporations):

• Business name and registered office
• Business purpose
• Share capital (amount, number and value of units/shares)
• Company bodies (management/BoD, auditing body)
• Form of publications

The articles may also contain strategic optional clauses:

• Transfer restrictions on units/shares
• Pre-emption rights for existing members
• Ancillary obligations
• Non-compete clauses
• Majority rules for important decisions
• Dissolution and liquidation procedures

AX-Fiduciaire drafts customised articles, adapted to your specific situation and anticipating future issues (entry/exit of members, disputes, growth).

Step 5: Open the escrow account and deposit capital (LLC and corporation)

The share capital must be deposited in a blocked bank account (escrow account) before the notary appointment. This step generally takes 3 to 5 business days.

1. Choose the bank (AX-Fiduciaire recommends the one most suited to your profile).
2. Provide identity documents, draft articles and Form A.
3. Transfer the capital (CHF 20,000 for an LLC, CHF 50,000+ for a corporation).
4. Obtain the escrow certificate from the bank.

Step 6: Visit the notary (LLC and corporation)

The authentic deed of incorporation is drawn up by a notary in the canton where the company's registered office is located. In Geneva, AX-Fiduciaire accompanies you to the notary (your physical presence is required, unless you appoint a representative by authenticated power of attorney).

During the notary appointment, the founders:

• Adopt the company's articles of association
• Confirm the capital payment (escrow certificate)
• Appoint the bodies (manager or BoD, auditing body or opting-out)
• Sign the deed of incorporation

The notary appointment generally lasts 30 to 60 minutes. Notary fees range from CHF 600 to CHF 1,500 depending on the legal form and complexity.

Step 7: Register the company with the commercial register

After the notarial deed, the file is submitted to the Geneva commercial register. The registrar examines the file and proceeds with inscription if everything is in order.

• Timeline: 5 to 10 business days in Geneva.
• Cost: ~CHF 550 for an LLC or corporation, ~CHF 120 for a sole proprietorship.
• Result: the company acquires legal personality. An IDE number (CHE-xxx.xxx.xxx) is automatically assigned.

For a sole proprietorship, the process is simpler: submission of the application form + identity document. No notary required.

Step 8: Register with social insurance

Social insurance affiliation is a legal obligation that must be completed promptly after formation:

AX-Fiduciaire handles all social insurance affiliations as part of our formation packages and payroll management services.

Step 9: Register for VAT

VAT registration is mandatory once your annual revenue reaches or exceeds CHF 100,000. Registration is done with the Federal Tax Administration (FTA) via the online portal.

• Standard rate: 8.1% (the majority of goods and services)
• Reduced rate: 2.6% (essential goods, books, newspapers)
• Special accommodation rate: 3.8%

Voluntary registration is possible even below the threshold, which can be advantageous if you have VAT-registered clients (recovery of input tax). Our taxation experts advise you on whether voluntary registration is appropriate.

Step 10: Set up accounting and start operations

The final step is setting up your administrative and accounting infrastructure:

• Opening the commercial current account: the escrow account is converted to a current account. The capital is then available for operations.
• Chart of accounts: setting up the chart of accounts suited to your activity (PME-Fer for LLCs/corporations, simplified accounting for sole proprietorships).
• Accounting software: selection and configuration of the accounting tool (we recommend Odoo, of which we are an official partner).
• Invoicing process: compliant invoice templates (mandatory details: VAT number, payment terms).
• Document filing: system for filing supporting documents (paper or digital).

AX-Fiduciaire offers accounting packages from CHF 149.-/month that include initial setup, bookkeeping and annual closing.

Complete timeline: from idea to operational

For an LLC in Geneva (typical scenario)

For a sole proprietorship (typical scenario)

Summary checklist

Use this checklist to make sure you forget nothing:

• Business plan or at minimum 12-month financial projections
• Legal form chosen (sole proprietorship, LLC or corporation)
• Company name verified on Zefix.ch (+ 2 alternatives)
• Domain name verified and reserved
• Registered office address defined (office or domiciliation)
• Business purpose drafted
• Articles of association drafted and validated (LLC/corporation)
• Escrow account opened and capital deposited (LLC/corporation)
• Escrow certificate obtained (LLC/corporation)
• Notary appointment made and deed signed (LLC/corporation)
• Commercial register inscription completed
• IDE number obtained
• Commercial current account opened
• AHV/IV/APG affiliation completed
• Accident insurance (LAA) taken out
• BVG set up (if employees)
• VAT: registration completed or voluntary registration decision made
• Accounting in place (software, chart of accounts)
• Invoice templates ready (mandatory details)
• Professional liability insurance taken out (if applicable)

Ready to get started? Contact AX-Fiduciaire for complete support. We manage every step and free up your time so you can focus on what matters most: your business.