Knowledgebase

Guides for doing business in Switzerland

Browse by topic, or see the latest below. Written for foreign founders, investors and advisers, not search engines.

Company Formation

Forming and buying Swiss companies: GmbH, AG, holding structures and ready-made shelf entities, share capital and the commercial register process.

Company Formation

Tax & Accounting

Swiss corporate tax, VAT registration and rulings, bookkeeping and audit thresholds, and the cantonal rate differences that decide where to base a company.

Tax & Accounting

FINMA & Financial Licensing

FINMA authorisation, SRO membership and the FinIA licence categories, with the substance, capital and fit-and-proper tests each approval actually requires.

FINMA & Financial Licensing

Crypto, Blockchain & MiCA

Token classification, VASP and AML duties, the Swiss DLT regime and stablecoins, and how Swiss rules compare with the EU's MiCA framework for crypto firms.

Crypto, Blockchain & MiCA

Private Clients, Trusts & Foundations

Relocation and lump-sum taxation, Swiss foundations and trusts, succession and estate planning for international families moving wealth into Switzerland.

Private Clients, Trusts & Foundations

SECO & Special Permits

Staff-leasing and placement licences from SECO and other regulated-activity permits, including the deposits, guarantees and conditions each approval carries.

SECO & Special Permits

Banking

Opening and running a Swiss bank account, including for non-residents: eligibility, source-of-funds checks, realistic minimums and choosing the right bank.

Banking

Litigation, Debt Collection & Insolvency

Swiss debt enforcement and collection, the composition moratorium, liquidation and insolvency, and how cross-border commercial disputes are handled.

Litigation, Debt Collection & Insolvency

Substance, Pillar Two & International Tax

Economic substance, the OECD global minimum tax and Pillar Two, and cross-border structuring — what a Swiss entity must do to withstand scrutiny.

Substance, Pillar Two & International Tax

AML & KYC Compliance

Swiss AML frameworks, the outsourced compliance officer, KYC onboarding and SRO-audit readiness for financial intermediaries and fiduciaries.

AML & KYC Compliance
Latest

Recently published

Swiss Composition Moratorium (Nachlassstundung)

How the Swiss composition moratorium works under the SchKG: the provisional and definitive stay, the court commissioner, and the composition agreement.

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Liquidating a Swiss Company: Solvent vs Bankrupt

How to wind up a Swiss company: solvent voluntary liquidation under the Code of Obligations, the call to creditors and waiting year, versus bankruptcy.

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Swiss Debt Collection: the Betreibung Procedure

How to enforce an unpaid debt in Switzerland under the SchKG: the payment summons, the debtor's legal objection, clearing it, then seizure or bankruptcy.

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Swiss Over-Indebtedness: Director Duties (Art. 725b)

When a Swiss company is over-indebted, art. 725b CO makes the board draw up audited interim accounts and notify the court: the duties, and the liability.

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FINMA Authorisation Process: Steps & Timeline

How FINMA authorisation works: scoping the right licence, the application file, fit-and-proper and AML, the supervisory dialogue and a realistic timeline.

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FINMA Licence Categories: Which One You Need

The full ladder of Swiss financial licences under FinIA, BankG and CISA, from portfolio manager to bank, and who actually needs which licence and why.

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FINMA Licence vs SRO Membership: Which Applies

FINMA prudential licence or SRO affiliation under Swiss AML law? What separates the two gates, and how the activity you run decides which one you need.

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KYC Onboarding in Switzerland: AMLA Rules

What compliant KYC onboarding under Swiss AMLA must establish: contracting party, beneficial owner, purpose and risk, and where files fail an SRO audit.

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MiCA vs Switzerland: Crypto Regulation Compared

MiCA gives an EU passport under one prescriptive regime; Switzerland stays principle-based outside it. How the two compare for a crypto firm choosing a base.

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Pillar Two Switzerland: the Global Minimum Tax

The OECD 15% global minimum tax in Switzerland: the QDMTT from 2024, the IIR from 2025, the GIR deadline, and why low cantonal rates no longer shield a group.

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Swiss Recruitment & Placement Licence (Vermittlung)

When a private placement or staff-leasing business needs a Swiss licence under the AVG, the cantonal versus SECO split, the conditions and the security deposit.

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Swiss Staff-Leasing Licence (Personalverleih) Explained

Who needs a Swiss staff-leasing licence under the AVG, how the cantonal and SECO permits split, the security deposit, and the conditions to qualify.

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Swiss SPV Substance: Recognised or Disregarded

When a Swiss SPV is respected and when it is disregarded as a conduit: the resident board, office, books and beneficial ownership treaty access turns on.

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Swiss AML Obligations Explained (AMLA / GwG)

The due-diligence duties Swiss AML law imposes on financial intermediaries: identify the client, find the beneficial owner, monitor by risk and report to MROS.

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Economic Substance in Switzerland Explained

What economic substance means for a Swiss company: people, premises and board decisions taken here, who needs it, and what a defensible substance file holds.

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Swiss Family Foundation (Familienstiftung) Explained

What a Swiss family foundation can and cannot do under art. 335 ZGB, why it is narrowly limited, and when a Liechtenstein foundation fits better.

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Token Classification under FINMA Explained

How FINMA sorts tokens into payment, utility and asset types, and why their economic function (not the label) decides which Swiss financial law applies.

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What Is a VASP? Crypto Rules in Switzerland

What a VASP is under the FATF definition, and how Switzerland regulates crypto exchanges, transfer and custody businesses by substance under AMLA and FINMA.

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SRO Switzerland: Self-Regulatory Organisation Explained

What a Swiss SRO is, what it supervises, the eleven FINMA-recognised SROs, and how AMLA affiliation differs from a FINMA licence, explained plainly.

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AG in Switzerland: How the Aktiengesellschaft Works

What a Swiss AG (Aktiengesellschaft) is and how it works — CHF 100,000 capital, shareholder privacy, board duties, audit thresholds and annual obligations.

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Bank Secrecy in Switzerland: What Still Holds in 2026

Bank secrecy in Switzerland in 2026: Art. 47 Banking Act still criminalises leaks to private parties, while AEOI sends data to your tax authority yearly.

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Corporate Tax Rate in Switzerland by Canton (2026)

What corporate tax rate a Swiss company pays in 2026: effective canton rates from 11.66% to 20.54%, the federal 8.5%, capital tax, TRAF reliefs, Pillar Two.

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Dividend Tax in Switzerland: 35% Withholding and Refunds

How Swiss dividends are taxed in 2026: the 35% withholding tax, refunds for residents, treaty rates for foreign shareholders and the notification procedure.

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EORI Number for Swiss Companies: Where and How to Register

Switzerland issues no EORI numbers. How a Swiss company gets an EU EORI, which member state to apply in, documents, cost and what the Swiss UID covers instead.

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Escrow in Switzerland: Services, Payments & How It Works

How escrow services and payments work in Switzerland: the five-step flow, who acts as escrow agent, rubric account mechanics, typical fees and the legal basis.

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FINMA Explained: Switzerland's Financial Market Regulator

What FINMA is, what it supervises and how to check a provider against its register and warning list — Switzerland's financial regulator explained.

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Swiss Commercial Register (Handelsregister): Search & Entry

How to search the Swiss commercial register (company register) free on Zefix, what a Handelsregister extract shows, who must register and 2026 fees.

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Invest in Switzerland as a Foreigner: Rules for 2026

How foreigners invest in Switzerland in 2026 — company formation, the new FDI screening act, Lex Koller property rules, taxes and market access.

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Open an SPV Company in Switzerland: Forms, Tax, Costs

How to open a Swiss SPV (special purpose vehicle): AG or GmbH with a narrow purpose clause, formation steps, bankruptcy-remoteness limits, tax and running costs.

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ProLitteris Invoice: Must Your Swiss Company Pay?

What ProLitteris is, why your Swiss company received its invoice, who must pay the GT 8 copying levy in 2026, who is exempt and how to object correctly.

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Swiss Residence Permit: How to Obtain One in 2026

How a foreigner obtains a Swiss residence permit in 2026 — permit types L, B and C, EU/EFTA free movement, third-country quotas and routes without a job.

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Swiss Banking System: How It Works and Who Regulates It

How the Swiss banking system works in 2026 — SNB, FINMA, esisuisse and SIX, all 230 banks by category, cantonal state guarantees and life after Credit Suisse.

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Swiss Banks for Non-Residents: 2026 Comparison

Compare 36 Swiss banks for non-residents (2026): by type, head office and whether each accepts international clients, plus the realistic minimum by segment.

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Company Formation in Switzerland: How It Works in 2026

How company formation in Switzerland works for a foreigner: choosing AG or GmbH, the resident-director rule, every step with durations, and 2026 costs.

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Swiss Passport: How to Get Citizenship in 2026 (4 Routes)

How to get a Swiss passport: the four routes to citizenship, ten-year residence rule, B1/A2 language levels, commune–canton–SEM timeline and 2026 fees in CHF.

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Swiss Verein (Association): Setup, Tax and Global Use

What a Swiss Verein is under Art. 60–79 of the Civil Code, how to found one with two members and no capital, when it must register, and how it is taxed.

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Switzerland Gun Laws: Permits and Foreign Buyers in 2026

What Swiss gun law allows in 2026: who needs a Waffenerwerbsschein, how foreigners and residents buy firearms legally, and which weapons stay banned.

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Taxes in Switzerland: System and Real Rates in 2026

How taxes in Switzerland work in 2026: the three-layer system, income tax rates by canton, wealth tax, 8.1% VAT, 35% withholding tax and lump-sum options.

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Zug, Switzerland: Why Companies Choose the Crypto Valley

Why companies choose Zug: an effective corporate tax near 11.8%, Crypto Valley's 1,700+ blockchain firms, a fast register — plus what to see in town.

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Swiss Bank Account for Non-Residents (2026 Guide)

How a non-resident opens a Swiss bank account in 2026 — eligibility, the source-of-funds checks banks run, documents, timelines and realistic minimums.

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