Advice for foreigners
Many expats who move to Switzerland and wish to start a company come with a very vague idea of how it all works. Swissbenefits can help you understand what starting a company in Switzerland entails, as well as what to watch out for.
The most common types of company are the public limited company, Ltd (AG), the limited liability company, LLC (GmbH), the general partnership, and the sole enterprise. This summary provides you with an overview of these four company types.
Foreigners are generally not disallowed from founding a company in Switzerland. However, a distinction is made between persons from EU/EFTA-states and citizens of third countries.
Generally, anyone who is commercially or professionally self-employed is taxable for VAT. This holds for private persons (e.g. sole proprietors) as well as for companies (e.g. general partnership, LLC, PLC, etc.). The statutory tax rate is 8%, but there are exceptions for lower rates.
The Swiss tax system is shaped by the federal structure of the country.