Switzerland

A GmbH (limited liability company) needs share capital of at least CHF 20,000, which must be fully paid up or covered by contributions in kind. An AG (limited company) needs share capital of at least CHF 100,000, of which at least 20%, and never less than CHF 50,000, must be paid up at formation. The SME Portal run by the State Secretariat for Economic Affairs (SECO) publishes both thresholds and notes that an AG's capital may be denominated in euros, US dollars, pounds sterling or yen at the CHF 100,000 equivalent, but not in cryptocurrency. One founder, whether a natural or a legal person, is enough for either form. The capital is paid into a blocked bank account until the company is registered.

Sources: Swiss SME Portal, State Secretariat for Economic Affairs (SECO) — Legal form: Limited liability company; Swiss SME Portal, State Secretariat for Economic Affairs (SECO) — Limited company: One of the most common legal forms (accessed 24 October 2026)

Yes. Both a GmbH and an AG must be capable of being represented by at least one person whose place of residence is in Switzerland; the SME Portal notes this rule has applied since 1 July 2015. The requirement can be met by a Swiss-resident board member or managing director, and that person must have access to the share register and the lists of shareholders and beneficial owners. Directors' names are entered in the commercial register and they are personally liable for damage caused by a breach of their duties. Where you have no Swiss-resident officer, we arrange one through our Swiss fiduciary partners; Polaris itself is not registered or licensed in Switzerland.

Sources: Swiss SME Portal, State Secretariat for Economic Affairs (SECO) — Legal form: Limited liability company; Swiss SME Portal, State Secretariat for Economic Affairs (SECO) — Limited company: One of the most common legal forms (accessed 24 October 2026)

It depends on the canton and commune. The direct federal tax on company profits is proportional at 8.5% of net profit, according to the Federal Tax Administration's publication The Swiss Tax System, and cantonal and communal profit taxes are added on top. Switzerland Global Enterprise, the federal investment promotion agency, puts combined effective rates (federal, cantonal and municipal) at typically 12% to 21% depending on location; the canton of Zug's own economic promotion office publishes a total rate on company profits of 11.8%. Groups with revenue of €750 million or more also fall under the 15% global minimum tax. We compare the cantons that fit your substance plan before you choose a registered seat.

Sources: Federal Tax Administration (FTA) — The Swiss Tax System (2023 edition); Switzerland Global Enterprise (S-GE) — Why Switzerland: Taxes (accessed 24 October 2026)

Two measures, whose exact scope is set canton by canton. The patent box exempts up to 90% of qualifying IP income, and the R&D super deduction allows up to 50% additional deduction on Swiss-based research and development costs, according to Switzerland Global Enterprise, the federal investment promotion agency. Because the percentages are maximums that differ by canton, the location of the company and of the R&D activity determines the benefit, and the relief applies only to income and costs that genuinely qualify under the Swiss rules. We factor the cantonal choice into any IP-holding structure that combines a UAE operating company with a Swiss IP owner.

Source: Switzerland Global Enterprise (S-GE) — Why Switzerland: Taxes (accessed 24 October 2026)

Yes. Switzerland levies a 35% withholding tax on dividends from Swiss companies, as well as on Swiss bond interest and certain fund distributions; the Federal Tax Administration's publication The Swiss Tax System gives the rate as 35% for moveable capital revenue. Swiss residents reclaim it through their tax returns. Non-residents rely on double taxation agreements, which Switzerland Global Enterprise says reduce withholding to 0–10% on dividends paid to corporate shareholders, 15% on portfolio dividends and 0–10% on interest, depending on the treaty. A UAE shareholder therefore needs the Switzerland–UAE treaty to apply before distributions are planned; we check the treaty relief and the refund procedure before a Swiss company declares a dividend.

Sources: Federal Tax Administration (FTA) — The Swiss Tax System (2023 edition); Switzerland Global Enterprise (S-GE) — Why Switzerland: Taxes (accessed 24 October 2026)

Yes. The Switzerland–UAE agreement on income and capital taxes was signed on 6 October 2011, according to the State Secretariat for International Finance's list of Swiss double taxation agreements as at 1 January 2026. A protocol signed on 5 November 2022 amended it; the protocol entered into force on 5 May 2025 and, with a few exceptions, its changes apply from 1 January 2026. The protocol implements the minimum standards for double taxation agreements, adds an anti-abuse clause based on the main purpose of an arrangement or transaction, and contains new provisions on the mutual agreement procedure. We check the treaty before any UAE–Swiss dividend, interest or royalty flow is structured.

Sources: State Secretariat for International Finance (SIF) — Entry into force of the amending protocol to DTA with the United Arab Emirates; State Secretariat for International Finance (SIF) — Swiss double taxation agreements: Status on 1st January 2026 (accessed 24 October 2026)

Only if you are highly qualified and a quota place is available. The State Secretariat for Migration (SEM) states that non-EU/EFTA nationals may work in Switzerland only as managers, specialists or other skilled professionals, normally with a university degree and several years of experience, and that the employer must prove no suitable candidate could be found in Switzerland or the EU/EFTA, with pay and conditions customary for the region and sector. Permits are capped: the Federal Council kept the 2026 quota for third-country workers at 8,500, split into 4,500 B residence permits and 4,000 L short-stay permits. We prepare the business case and the cantonal application together with our Swiss partners.

Sources: State Secretariat for Migration (SEM) — Non-EU/EFTA nationals: Working in Switzerland; Federal Council (Swiss Federal Administration) — Federal Council leaves third-country quotas for 2026 unchanged (accessed 24 October 2026)

A Swiss GmbH or AG exists only once it is entered in the commercial register; until then it is not a legal entity. The SME Portal (SECO) publishes indicative GmbH formation costs: commercial register entry of CHF 600 where the share capital does not exceed CHF 200,000, notary costs for the formation documents of CHF 700 to CHF 2,000, and set-up advice of CHF 600 to CHF 2,000; federal stamp duty of 1% applies only to capital above CHF 1,000,000. An AG requires notarial authentication of the formation, approval of the articles, appointment of the board and a verification certificate before registration. The blocked share capital is released after publication in the Swiss Official Gazette of Commerce. We coordinate the notary and the registration through our Swiss partners.

Sources: Swiss SME Portal, State Secretariat for Economic Affairs (SECO) — Legal form: Limited liability company; Swiss SME Portal, State Secretariat for Economic Affairs (SECO) — Limited company: One of the most common legal forms (accessed 24 October 2026)