Switzerland Compliance Guide
Filing requirements, deadlines, and fees for Switzerland business entities.
Filing Obligations
Annual Financial Statements Approval
AnnualSwiss companies must prepare annual financial statements compliant with the Swiss Code of Obligations (OR). The annual general meeting must approve these within 6 months of the financial year end. Unlike many jurisdictions, Switzerland does not require most private companies to file accounts publicly.
Within 6 months of financial year end (AGM must approve)
No government filing fee (financial statements are not filed with the commercial register for most companies)
Potential personal liability of directors; fines up to CHF 10,000 for non-compliance with bookkeeping obligations
Approved at general meeting; larger companies must have accounts audited
Commercial Register Updates
As neededAny changes to company details (board composition, registered office, share capital, articles of association) must be reported to the cantonal commercial registry within 30 days.
Within 30 days of any change (directors, address, capital, etc.)
CHF 80-400 per change (varies by canton and type of change)
Cantonal authorities may impose fines; directors personally liable for damages caused by outdated register entries
Online or in person at cantonal commercial registry
Corporate Income Tax Return
AnnualSwiss companies are subject to federal corporate income tax (8.5% on profit after tax) and cantonal/communal taxes. The combined effective rate varies by canton, typically 12-22%. Companies must file tax returns with both federal and cantonal authorities.
Varies by canton; typically within 6-9 months of financial year end. Extensions commonly available.
No filing fee
Estimated assessment; default interest; fines for non-filing up to CHF 10,000
Online or paper filing with cantonal tax authority
VAT Return
Quarterly or semi-annualCompanies with annual turnover exceeding CHF 100,000 must register for VAT. The standard rate is 8.1%. Returns are filed quarterly (or semi-annually by election).
60 days after the end of each reporting period (quarterly or semi-annually)
No filing fee
Default interest at 4% per annum on late payments
Online via AFC portal
Beneficial Ownership Transparency (Share Register)
OngoingSwiss companies must identify and record beneficial owners of shares. Bearer shares were abolished in 2019 — all shares must be registered. Non-disclosure leads to suspension of voting and financial rights.
Ongoing
No fee
Suspension of shareholder rights for non-disclosed beneficial owners; criminal penalties up to CHF 10,000
Maintained internally by company
Key Dates
Frequently Asked Questions
Do Swiss companies need to file annual accounts publicly?
No. Unlike many jurisdictions, Switzerland does not require most private companies to publicly file their financial statements. Only publicly listed companies and certain regulated entities must publish accounts.
What is the corporate tax rate in Switzerland?
The federal corporate income tax rate is 8.5% (on profit after tax). Combined with cantonal and communal taxes, the effective rate typically ranges from 12% to 22%, depending on the canton. Zug and other low-tax cantons can be around 12%.
Do Swiss companies need an annual audit?
Companies exceeding two of three thresholds (CHF 20M revenue, CHF 10M assets, 50 employees) require an ordinary audit. Smaller companies require a limited audit (review), unless all shareholders agree to opt out (for companies with fewer than 10 employees).
What happens if a Swiss company fails to update the commercial register?
Directors are personally liable for damages caused by incorrect or outdated register entries. Cantonal authorities may impose fines, and the company may face dissolution proceedings in extreme cases.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.