FAQ — Frequently Asked Questions

The choice depends on your personal situation, your activity and your objectives. A sole proprietorship is suitable for freelancers starting alone (no capital required, quick setup, but unlimited liability). An LLC (Sarl) is ideal for SMEs (share capital CHF 20,000, liability limited to capital). A corporation (SA) is suited to more ambitious projects or those requiring investors (share capital CHF 100,000, discreet shareholding). See our legal form choice guide for a detailed analysis.

The total budget is between CHF 23,750 and CHF 24,800 all-inclusive. This includes the share capital of CHF 20,000 (which remains in the company and can be used for initial expenses), the AX-Fiduciaire all-inclusive package of CHF 2,500, notary fees CHF 600-1,500, commercial register CHF 550-600, and escrow account CHF 100-200. The actual irrecoverable cost is therefore approximately CHF 3,750-4,800. See our complete guide to formation costs.

The timeframe varies by legal form. For a sole proprietorship, allow 1 to 3 days. For an LLC or corporation, the process takes 2 to 4 weeks: document preparation and articles of association drafting (week 1), capital deposit and notary appointment (weeks 2-3), commercial register inscription (weeks 3-4). AX-Fiduciaire prepares all documents in advance to minimise delays and ensure a smooth process.

Yes, foreigners can form a company in Switzerland. EU/EFTA nationals benefit from freedom of movement and can freely establish a company. For third-country nationals, a work permit may be required. The only mandatory condition: at least one manager (LLC) or director (corporation) must be domiciled in Switzerland and hold individual signatory authority (art. 718 para. 4 and 814 para. 3 CO). If you do not have a representative in Switzerland, AX-Fiduciaire can help you find a suitable solution.

The main differences are: minimum capital (CHF 20,000 for the LLC vs CHF 100,000 for the corporation, of which CHF 50,000 must be paid up), visibility of shareholders (LLC members are public in the commercial register, corporation shareholders remain discreet), ease of transfer (corporation shares are more easily transferable than LLC units), and governance (managers for the LLC, board of directors for the corporation). For a full comparison, see our LLC vs Corporation guide.

A notary is mandatory for forming an LLC or corporation. The authentic deed of incorporation must be executed in their presence. It is not required for a sole proprietorship. In Geneva, notary fees range from CHF 600 to CHF 1,500 for an LLC and from CHF 1,500 to CHF 3,000 for a corporation. These fees are regulated by cantonal law. AX-Fiduciaire coordinates the notary appointment and prepares all documents in advance for a quick and efficient process.

Opting-out allows an LLC or corporation to waive the auditing body if it does not exceed two of the following three thresholds: total assets CHF 20 million, revenue CHF 40 million, 250 full-time employees on annual average. The vast majority of SMEs in Switzerland meet these conditions and can therefore waive the audit. Opting-out requires the unanimous consent of all members or shareholders and saves CHF 1,500 to 5,000 per year in audit fees.

Yes, we support company formation in all Swiss cantons, with particular expertise in Geneva and the canton of Vaud (Lausanne). Procedures are similar across cantons, with differences in notary fees and commercial register charges. See our cost comparison by canton for details. Our fees are the same regardless of the canton of incorporation.

Costs vary depending on the option chosen. An in-house accountant costs CHF 70,000-120,000/year (salary + social charges + overheads). A fiduciary charging hourly rates bills between CHF 120 and CHF 250/h. AX-Fiduciaire plans start at CHF 149/month (CHF 1,788/year), up to 50 times less than an in-house accountant. Our plans include bookkeeping, VAT returns and the annual tax return. See our detailed analysis: how much does an accountant cost in Switzerland.

Our plans include bookkeeping (recording of accounting entries), bank reconciliations, quarterly VAT returns, annual closing (year-end accounts), preparation of the balance sheet and income statement, the company's annual tax return, and a dedicated contact person. Real-time access to your accounts via our Odoo platform is also included. See our detailed pricing.

Several options are available: by email (scan or photo of your invoices and receipts), via our secure Odoo platform (direct upload), or by post if you are domiciled with us (in which case accounting mail is processed directly without transmission delay). We accept paper and digital documents in all common formats (PDF, JPG, PNG). Scanning and filing are included in the service.

The annual closing (year-end accounts) involves finalising the accounting for a financial year: adjustment entries, depreciation calculations, provision creation, preparation of the balance sheet and income statement, and drafting of the notes to the accounts. The closing must be completed within 6 months of the financial year-end (usually 31 December, so before 30 June). AX-Fiduciaire completes the closing and prepares the tax return within the legal deadlines.

All LLCs and corporations are required to maintain double-entry bookkeeping (balance sheet, income statement, notes) in accordance with articles 957 et seq. of the Code of Obligations. Sole proprietorships with annual revenue exceeding CHF 500,000 are also subject to this requirement. Below this threshold, simplified accounting (income and expenses) suffices. In all cases, rigorous accounting is recommended for monitoring your business and for tax returns.

Yes, AX-Fiduciaire is an official Odoo partner for French-speaking Switzerland. Odoo is a complete, modern ERP that integrates accounting, invoicing, CRM, inventory management and human resources in a single system. Your accounts are accessible in real time via a secure online portal. We also work with other common accounting software in Switzerland (Bexio, Abacus) if you have a preference or an existing system you wish to keep.

The chart of accounts is the structure that organises all accounting entries into logical categories. In Switzerland, the SME chart of accounts (formerly the Kafer plan) is the standard reference. It comprises classes 1 (assets), 2 (liabilities), 3 (operating income), 4 (material and merchandise costs), 5 (personnel costs), 6 (other expenses), 7 (ancillary results), 8 (extraordinary results), and 9 (closing). AX-Fiduciaire configures a chart of accounts tailored to your business when setting up your file.

The effective method calculates VAT based on the VAT actually invoiced to customers and paid to suppliers (VAT due = output VAT - input VAT). The net tax rate method (NTRM) applies a flat rate (varying by industry sector) to gross revenue including VAT, without deducting input VAT. The NTRM is administratively simpler but is not always advantageous, particularly if you have significant investments or high purchases. AX-Fiduciaire analyses your situation to recommend the optimal method.

The effective corporate income tax rate varies by canton. In Geneva, it is approximately 14% (federal + cantonal + municipal tax). In the canton of Vaud (Lausanne), it is also approximately 14%. In Zurich, it is higher (~19.7%). The most favourable cantons are Zug (~11.9%) and Nidwalden (~11.9%). The federal income tax rate is 8.5% for all companies, with variable cantonal and municipal taxes on top.

VAT registration is mandatory if your annual revenue exceeds or is likely to exceed CHF 100,000 (threshold of CHF 150,000 for non-profit sports and cultural associations). Registration is free and is done with the Federal Tax Administration (FTA). Voluntary registration below the threshold is possible and can be advantageous if you have significant start-up investments (input VAT recovery). The rates in force in 2026 are: 8.1% (standard), 2.6% (reduced), and 3.8% (accommodation).

Several legal tax optimisation levers exist in Switzerland: choosing the optimal VAT regime (effective method vs NTRM), appropriate depreciation policy (declining balance or straight-line), creating provisions compliant with the Code of Obligations, optimal split between salary and dividends for the owner-shareholder, use of the patent box for intellectual property income, additional deduction for R&D activities, and choice of canton for incorporation. AX-Fiduciaire analyses your overall situation to identify relevant opportunities.

Deadlines vary by canton. In Geneva, the corporate tax return must be filed by 30 September of the year following the fiscal year (for a year ending 31 December). Extensions are possible upon justified request. In the canton of Vaud, the deadline is similar. AX-Fiduciaire prepares and files the tax return within the legal deadlines. This service is included in our accounting plans.

Withholding tax (impot anticipe) is a federal tax of 35% levied at source on income from movable capital, mainly dividends and bank interest. For dividends, the company withholds 35% of the gross amount and remits it to the Federal Tax Administration (FTA) within 30 days of the due date. The shareholder can reclaim the withholding tax in their personal tax return, provided the income has been correctly declared. AX-Fiduciaire manages the declaration forms and refund applications.

In the event of losses, your company does not pay income tax. Furthermore, losses can be carried forward for 7 subsequent financial years and deducted from future profits (prospective loss carry-forward). There is no retrospective carry-back in Switzerland. However, capital tax (based on the company's equity) remains due even in the absence of profit. This is an important point to factor into your financial planning, especially in the start-up phase.

Registration is mandatory from the first employee, including LLC managers and corporation directors who receive a salary. You must register your company with an AVS compensation fund (AVS/AI/APG contributions), an occupational pension institution (LPP, for employees earning more than CHF 22,680/year), and an accident insurance fund (LAA). AX-Fiduciaire coordinates all these registrations during your company formation or when hiring your first employee.

Employer social charges represent approximately 15 to 25% of the gross salary, depending on employee age and the LPP fund chosen. The main employer contributions are: AVS/AI/APG (5.30%), unemployment insurance AC (1.10%), family allowances (2.28% in the canton of Vaud, 2.45% in Geneva), LAA occupational accident (~0.80%), and LPP occupational pension (variable, 5 to 9% depending on employee age). See our AVS/AI/LPP guide for full details.

Our payroll management service at CHF 29/slip includes: net salary calculation (social deductions, withholding tax if applicable), preparation and dispatch of the monthly payslip, periodic statements to compensation funds (AVS, LPP, LAA), annual salary certificates for each employee, and correspondence with social insurance bodies. Withholding tax declarations are also handled if applicable.

Withholding tax on salaries applies to employees who do not hold a permanent residence permit (C permit) and do not have Swiss nationality. The employer deducts the tax directly from gross salary according to cantonal schedules that take into account family situation and income. The amount withheld is remitted monthly to the cantonal tax authority. Schedules vary from one canton to another. AX-Fiduciaire handles these calculations and declarations as part of payroll management.

EU/EFTA citizens benefit from freedom of movement and generally obtain a B permit (residence) or L permit (short-term) easily. Third-country nationals are subject to quotas and stricter conditions (qualifications, local workforce priority). The main permit types are: L (short-term, up to 1 year), B (residence, 5 years renewable), C (permanent, unlimited), and G (cross-border commuter). Our work permits in Switzerland guide details the procedures and conditions for each type.

Yes, our services are fully modular. You can outsource only payroll management (from CHF 29/slip), only accounting (from CHF 149/month), or combine both. There is no obligation to subscribe to multiple services. However, combining services with a single provider simplifies management, ensures consistency between payroll and accounting data, and may offer advantageous pricing conditions. See all our pricing.

Company domiciliation involves establishing your company's registered office at a professional address without physically occupying office space. The address is used for the commercial register, official correspondence, invoices and tax authorities. It is also called a c/o (care of) address. At AX-Fiduciaire, your company is domiciled at Boulevard Georges-Favon 26, 1204 Geneva, a prestigious address in the heart of the city.

We offer three domiciliation plans in Geneva with no commitment period: Standard at CHF 99/month (business address, weekly mail reception and forwarding, signage), Business at CHF 249/month (+ mail scanning within 24h, telephone answering service, dedicated number, 2h/month meeting room) and Premium at CHF 499/month (+ private office 5 days/month, administrative assistant 2h/month, preferential accounting rate -10%). You can switch plans at any time.

Yes, domiciliation is perfectly legal in Switzerland. The Code of Obligations requires every company to have an effective physical address (not a PO box) where mail can be received and where authorities can reach a representative. AX-Fiduciaire meets all legal requirements: visible signage bearing your company name, mail reception, contact person available for authorities, and a domiciliation contract recognised by the commercial register and tax authorities.

Yes, and this is one of our main advantages over traditional business centres. You can combine domiciliation with accounting, tax advisory, payroll management and company formation. Your accounting mail (supplier invoices, bank statements, tax correspondence) is processed directly, without transmission delay. The Premium plan offers a preferential rate of -10% on accounting and tax services. See all our pricing.

AX-Fiduciaire is the trade name of Ark Fiduciaire SA, a corporation registered in the Geneva commercial register. Our team of 9 professionals (certified accountants, tax specialists, project managers) supports entrepreneurs, self-employed individuals and SMEs throughout French-speaking Switzerland. We are an official Odoo partner for French-speaking Switzerland. Our offices are located at Boulevard Georges-Favon 26, 1204 Geneva. Learn more about our team.

Yes, the first 30-minute consultation is free and without obligation. It allows us to understand your needs, assess your situation and propose the most suitable solution. You can schedule this meeting via our contact form or by phone at +41 22 566 84 21. Meetings are held in person at our offices, by phone or by video conference, according to your preference.

Our offices are open Monday to Friday from 9am to 6pm. You can reach us by phone at +41 22 566 84 21 or via our online form. We respond to emails within 24 business hours. For existing clients, your dedicated contact person is reachable directly by phone, email or via the Odoo platform during business hours.

Yes, we support clients throughout French-speaking Switzerland and beyond. Our collaboration is fully digitalised (Odoo platform, email, video conferencing), enabling us to work effectively remotely. We have particular expertise in the cantons of Geneva and Vaud (Lausanne). See also our fiduciary in Switzerland page. Our bilingual team (French/English) also supports foreign companies establishing themselves in Switzerland.