18 August 2026
Establish a Subsidiary in Switzerland
Insight on how to establish a subsidiary in Switzerland, procedures of registering different types of companies and steps to take.
Opening a subsidiary in Switzerland in 2026 is a way of expanding a business in a fast and simple manner. If you decide to take this course of action, our local agents can help you with its registration.
| Quick Facts | |
|---|---|
| Applicable legislation (home country/foreign country) | Foreign country |
Best used for | Most industries, such as trading, manufacturing, IT, healthcare, etc. |
| Minimum share capital (YES/NO) | Yes, CHF20,000 (LLC) or CHF100,000 (AG) |
| Time frame for the incorporation (approx.) | Approx. 12 weeks |
| Management (Local/Foreign) | Local, at least one Swiss resident director |
| Legal representative required | Yes |
| Local bank account | Yes |
| Independence from the parent company | Full independence |
| Liability of the parent company | Liable to the extent of the capital invested in the subsidiary |
| Corporate tax rate | 8.5% federal (about 7.8% effective), plus cantonal and municipal taxes; about 11.9% to 20.5% in total |
| Possibility of hiring local staff (YES/NO) | Yes |
| Documents to be filed by parent company | – Articles of Association; – information about the foreign company; – proof of legal address; – proof of local bank account; – share capital deposit reference. |
Annual accounts filing requirements | Subsidiaries must adhere to local accounting rules; the general meeting must approve the annual accounts within 6 months of the financial year-end (accounts are filed with the tax return, not published) |
Travel requirements for incorporating a subsidiary (YES/NO) | Certain formalities may require the presence of a representative of the foreign company |
| Double tax treaty access (YES/NO) | Yes, subsidiaries have access to more than 100 double tax treaties Switzerland has concluded |
| Special licenses required (YES/NO) | For industries like telecom, banking, insurance, investment, special licenses are required |
| Swiss legal address required (YES/NO) | Yes, having a legal address in Switzerland is mandatory for a subsidiary |
| Activities permitted in relation to the parent company | The subsidiary can undertake the same as well as other activities than those of the foreign business |
| Employee transfer possibility (YES/NO) | Yes, it is possible to transfer employees from the country of origin of the parent company |
| Advantages of a Swiss subsidiary | – Full independence from the parent company; – higher adjustment possibility to the local market; – access to the same benefits as domestic entities. |
| Incorporation services availability (YES/NO) | Yes, our Swiss company formation can assist with the incorporation of a subsidiary. |
What are the characteristics of a Swiss subsidiary company?
Here is what to expect if you decide on this business form in Switzerland:
- from a legal point of view, the subsidiary is an independent business, which is why it will also be treated as a domestic company in Switzerland;
- while it can undertake the same activities as the parent company, it can also complete other operations, which enables you to better adjust to the Swiss market;
- it can own various assets, including real estate in Switzerland;
- it must have its own corporate bank account with a Swiss bank.
- from a taxation point of view, it will pay taxes on its worldwide income in Switzerland.
What are the legal forms under which I can register a subsidiary in Switzerland?
The private limited liability company (GmbH) or the stock corporation (AG).
Our team of consultants in company registration in Switzerland invites you to watch the following video regarding the Swiss subsidiary:
What are the steps to open a subsidiary in Switzerland?
The following:
- securing a local address (the virtual office can be a good choice to start with);
- drafting the Articles of Association of the subsidiary;
- setting up a bank account with a local financial institution;
- registering with the cantonal commercial register and for tax/VAT purposes;
- applying for the necessary licenses that will enable it to operate in the chosen sector of activity.
Our Swiss company formation agents can take you through the registration procedure, or they can handle it through a power of attorney.
What are the documents required to incorporate a subsidiary in Switzerland?
- The subsidiary’s Articles of Association;
- The parent company’s Certificate of Registration (the document must be translated into German, French, or Italian if issued in another country);
- A bank statement indicating the deposit of the share capital;
- A resolution proving the approval of the subsidiary’s opening;
- Declaration of acceptance from the company’s board of directors and auditors.
NOTE: We provide Swiss company registration representation for this business form, so you do not need to travel here until the bank account opening phase.
How long does it take to register a subsidiary in Switzerland in 2026?
Approximately one month.
Here is also an infographic on this business form:
Are there any licensing requirements applicable to Swiss subsidiaries?
If you choose to invest in Switzerland in 2026 by opening a subsidiary of your foreign company in this country, you should know that the subsidiary needs the same sector licences (e.g. FINMA, telecom) as any Swiss company.
What are the accounting requirements for Swiss subsidiaries?
From an accounting point of view and given their status as independent enterprises, subsidiaries must comply with the Swiss accounting standards. The Company Act requires them to file the same financial documents as local companies. Subsidiaries must also meet the same audit requirements as domestic entities.
The subsidiary must hold an annual general meeting (AGM) of shareholders. One month after the AGM, the subsidiary must file an annual declaration to the tax office.
Should you need accounting services for your subsidiary company, our accountant in Switzerland can provide tailored assistance.
Our service is a part of an international legal network, specialized in company formation. We have numerous partners across Europe who are experts in forming companies. In case you are interested in starting a business in one of the countries situated in Central Europe, we recommend an experienced team of company formation agents from Poland.
Businessmen are invited to contact our team of specialists for in-depth assistance on the registration procedure available in this case.