Familiar forms, different figures
The Swiss GmbH requires CHF 20,000 of capital, fully paid; the Swiss AG CHF 100,000, at least half paid in. Both need a person domiciled in Switzerland with signing authority. The commercial register is cantonal, the tax rate depends on the canton and the commune, and the notarised deed is required for both forms.
Serving Swiss clients from Germany
Consultants, engineers and technicians may be posted for up to 90 working days per calendar year under the notification procedure, at least eight days before the assignment. Swiss minimum conditions apply. German companies in construction and installation trades are notified from the first day and face collective agreement obligations.
VAT is where German firms slip
Since 2018 the Swiss VAT threshold is CHF 100,000 of worldwide turnover, which almost every German exporter exceeds. Any supply in Switzerland, including work on goods and installations, can then trigger registration through a fiscal representative. Deliveries with installation are a classic trap.
Staff across the border
Employees living in Germany and working in a Swiss entity are cross-border commuters with a G permit, taxed and insured under specific rules. Employees moving to Switzerland need a B permit, granted on the basis of a Swiss employment contract. The employer setup covers both.
- GmbH CHF 20,000, AG CHF 100,000
- Notification: 90 days, 8 days ahead
- VAT: worldwide threshold, fiscal representative
- G permit for cross-border staff
Authorities decide; we prepare and carry the file. No timeline or outcome is guaranteed.