Every Swiss company needs a registered address, at least one Swiss-resident representative, proper accounting systems, and compliance with audit and filing requirements. For foreign entrepreneurs without a physical Swiss office, these obligations are met through corporate infrastructure services: domicile addresses, virtual offices, nominee directors, and outsourced administration. The total annual cost for basic corporate infrastructure — registered address, nominee director, and bookkeeping — starts at approximately CHF 8,000-15,000 for a dormant or low-activity company.
This guide covers every element of Swiss corporate infrastructure: registered addresses, virtual offices, nominee directors, accounting software, audit requirements, and the debt enforcement system. For company formation itself, see our company formation guide.
What Is Corporate Infrastructure?
Corporate infrastructure refers to the physical, administrative, and compliance framework required to operate a Swiss company lawfully. Swiss law imposes specific requirements on all registered entities:
- Registered address (Sitz) — a physical address in Switzerland entered in the commercial register
- Swiss-resident representative — at least one person with signatory authority domiciled in Switzerland
- Accounting and bookkeeping — proper books maintained according to the Swiss Code of Obligations (OR Art. 957-963)
- Audit — external audit requirement scaled to company size
- Tax compliance — corporate tax filings, VAT returns, withholding tax obligations
- Social insurance — AHV/IV/EO, BVG, UVG for employees
For foreign entrepreneurs who are not physically present in Switzerland, corporate infrastructure services bridge the gap between Swiss legal requirements and the reality of remote business ownership.
Registered Address and Domicile Services
A registered address in Switzerland is the company’s official legal domicile. It appears in the commercial register, on all official correspondence, and determines the company’s cantonal tax jurisdiction.
Legal requirements:
- The address must be a physical location (not a PO box)
- It must be in the municipality where the company is registered
- The company must have lawful use of the address (ownership, lease, or domicile agreement)
Domicile address (c/o address): If the company does not have its own office, it can use a domicile service. A law firm, fiduciary company, or corporate service provider makes its address available as the company’s registered address. The domicile provider:
- Receives and forwards mail
- Maintains a nameplate at the address
- Provides a point of contact for official correspondence
- Stores corporate documents if required
Costs:
- Domicile address only: CHF 100-300 per month
- With mail handling and forwarding: CHF 150-400 per month
- With additional administrative services: CHF 300-600 per month
Canton selection matters: The registered address determines where corporate taxes are paid. Zug (approximately 12% effective corporate tax rate), Schwyz, Nidwalden, and Lucerne are the most tax-efficient cantons. Moving the registered address to a different canton requires a formal change of domicile.
Virtual Office Solutions
A virtual office in Switzerland provides a registered address combined with additional business services — without the cost of renting physical office space.
Standard virtual office package includes:
- Registered business address for commercial register
- Mail handling and forwarding (physical and scanned)
- Phone answering in the company’s name
- Use of meeting rooms (typically 2-5 hours per month)
- Business lounge or co-working access
Premium virtual office packages add:
- Dedicated phone number with Swiss area code
- Administrative assistant services
- Accounting and bookkeeping integration
- Unlimited meeting room access
- Registered agent services
Popular virtual office locations:
Zug: Most popular for international companies due to low tax rates and the Crypto Valley ecosystem. Costs: CHF 200-500/month basic, CHF 500-1,500/month premium.
Zurich: Switzerland’s business capital, ideal for companies needing a prestigious address and proximity to banking. Costs: CHF 300-800/month basic, CHF 800-2,000/month premium.
Geneva: Preferred by French-speaking companies and international organisations. Costs: CHF 300-700/month basic, CHF 700-1,500/month premium.
Virtual offices are suitable for holding companies, management companies with few employees, and startups that do not yet need dedicated office space. They are not suitable for companies with significant operational staff or manufacturing activities, which require genuine physical premises.
Nominee Director Services
A nominee director in Switzerland fulfils the legal requirement for a Swiss-resident representative when no shareholder or employee is domiciled in Switzerland.
Legal requirement: Under Swiss company law, at least one person authorised to represent the company must be resident in Switzerland (Art. 718 para. 4 OR for AGs, Art. 814 para. 3 OR for GmbHs). This person must have individual or collective signatory authority.
How nominee arrangements work:
- The nominee is formally appointed as a board member with signatory authority
- A nominee agreement defines the scope of the nominee’s role and the beneficial owner’s instructions
- The nominee signs documents, attends official meetings, and represents the company vis-a-vis authorities
- The beneficial owner retains effective control through the nominee agreement
Important legal considerations:
- The nominee director is personally liable under Swiss law for all director duties (Art. 717 OR)
- The nominee cannot delegate statutory duties even if the nominee agreement provides otherwise
- The nominee must refuse instructions that would violate Swiss law
- FINMA-regulated companies face additional restrictions on nominee arrangements
Costs:
- Annual nominee director fee: CHF 3,000-8,000 depending on the company’s activity level
- Additional fees for signing documents, attending meetings, or handling official correspondence: CHF 100-300 per action
- Combined nominee director + registered address package: CHF 5,000-12,000 per year
Risks: A nominee who merely rubber-stamps decisions without exercising independent judgment may face personal liability if the company encounters financial difficulties. Reputable nominees conduct basic due diligence on the company’s activities and refuse to serve companies engaged in illegal or questionable activities.
Accounting Software for Swiss Companies
Swiss accounting software must comply with the requirements of the Code of Obligations (OR Art. 957-963) and support Swiss-specific features: multi-language bookkeeping, VAT reporting (including Swiss VAT codes), and QR-bill invoicing.
Popular options for Swiss companies:
Bexio — cloud-based, from CHF 39/month. The most popular choice for startups and SMEs. Features: invoicing, bookkeeping, VAT preparation, payroll, banking integration (direct connect to Swiss banks), QR-bill generation. Available in German, French, and English.
Abacus — on-premise and cloud, pricing on request (typically CHF 3,000-10,000/year). The standard for established Swiss mid-sized companies. Full ERP functionality including HR, payroll, project management, and manufacturing modules. Strong integration with Swiss banks and tax authorities.
Run my Accounts — outsourced bookkeeping platform, from CHF 390/month. Combines software with human bookkeepers who process your documents. Suitable for companies that want to outsource bookkeeping entirely.
Banana Accounting — desktop-based, from CHF 69/year. Budget-friendly option for micro-companies and sole proprietorships. Basic double-entry bookkeeping with Swiss chart of accounts templates.
Sage — cloud and on-premise, from CHF 49/month. Suitable for larger SMEs with more complex requirements. Strong payroll module and multi-entity consolidation.
Selection criteria:
- Company size and transaction volume
- Integration with Swiss banks (e-banking connection)
- VAT reporting capabilities (effective vs. flat-rate method)
- Multi-currency support (essential for international companies)
- Payroll module compliance with Swiss social insurance
- Scalability as the company grows
Internal Audit Requirements
Internal audit in Switzerland is governed by the Code of Obligations and the Swiss audit law.
Three audit categories:
1. Ordinary audit (ordentliche Revision): Required for companies that exceed two of the following thresholds in two consecutive financial years:
- Total assets: CHF 20 million
- Revenue: CHF 40 million
- Full-time employees: 250
Ordinary audits must be performed by a state-supervised audit firm licensed by the Federal Audit Oversight Authority (RAB). The auditor examines the annual financial statements, the proposed appropriation of profits, and internal controls. Cost: CHF 20,000-100,000+ depending on company size.
2. Limited audit (eingeschraenkte Revision): Required for all companies that do not meet the thresholds for ordinary audit and have not opted out. The auditor performs a review engagement — less extensive than an ordinary audit. Cost: CHF 3,000-15,000 for a standard SME.
3. Opting-out (Verzicht auf Revision): Companies with fewer than 10 full-time employees can opt out of any audit requirement if all shareholders unanimously agree. The opting-out is recorded in the articles of association and filed with the commercial register. This is the most common choice for small companies and holding companies with no employees.
Auditor independence requirements: The auditor must be independent of the company, its shareholders, and its directors. The same audit firm cannot provide audit and bookkeeping services to the same company. Auditor rotation is required for ordinary audits: the lead auditor must rotate every 7 years.
Debt Enforcement and the Betreibungsamt
The Betreibungsamt (debt enforcement office) is the Swiss authority responsible for administering debt collection under the Federal Debt Enforcement and Bankruptcy Act (SchKG/LP).
How debt enforcement works:
Step 1 — Betreibungsbegehren (enforcement request): The creditor files an enforcement request with the Betreibungsamt at the debtor’s domicile. No proof of the debt is required at this stage. Fee: CHF 20-100 depending on the amount.
Step 2 — Zahlungsbefehl (payment command): The Betreibungsamt serves a payment command on the debtor, demanding payment within 20 days. The debtor has 10 days to file a Rechtsvorschlag (objection).
Step 3 — Rechtsvorschlag (objection): If the debtor objects, the enforcement is suspended. The creditor must then go to court to have the objection set aside (provisionally or definitively), requiring proof of the debt.
Step 4 — Continuation: If no objection is filed, or the objection is set aside, the creditor can request continuation of the enforcement. For individuals, this leads to seizure of assets (Pfaendung). For companies, it leads to bankruptcy proceedings (Konkurs).
Betreibungsregisterauszug (enforcement register extract): Any person or company can request an extract from their own enforcement register, showing all pending and completed enforcement proceedings. This extract is routinely requested by banks, landlords, and business partners as a creditworthiness check. A clean register is essential for corporate credibility.
Cantonal offices: Each canton maintains its own Betreibungsamt offices, organised by municipality or district. Addresses and contact details are available on the respective cantonal websites.
Corporate Secretary and Ongoing Compliance
Swiss law does not require a formal corporate secretary role (unlike the UK), but ongoing compliance obligations require regular administrative attention:
Annual obligations:
- Hold the Generalversammlung (annual general meeting) within 6 months of financial year-end
- Approve the annual financial statements and profit appropriation
- File tax returns (corporate income tax, capital tax) with the cantonal tax authority
- Submit VAT returns (quarterly or semi-annually)
- Process social insurance contributions (AHV/IV/EO, BVG, UVG)
- Update the share register for any ownership changes
Event-driven obligations:
- Notify the commercial register of any changes to the board, signatories, address, or articles of association within 30 days
- Report beneficial ownership changes to the company (Art. 697j OR for AGs since 2023)
- File interim financial statements if the company is in financial difficulty (Art. 725 OR)
Outsourcing corporate administration: Many foreign-owned Swiss companies outsource these obligations to a fiduciary or law firm that handles bookkeeping, tax filings, corporate secretarial duties, and compliance monitoring under a single annual retainer. Costs for full outsourced administration range from CHF 5,000-20,000 per year depending on the company’s activity level.
Cost Summary and Budgeting
Annual corporate infrastructure costs for a typical foreign-owned Swiss SME:
| Service | Annual Cost (CHF) |
|---|---|
| Registered address (domicile) | 1,500-4,800 |
| Virtual office (if needed) | 2,400-6,000 |
| Nominee director | 3,000-8,000 |
| Accounting software | 500-3,000 |
| Bookkeeping (outsourced) | 3,000-12,000 |
| Audit (limited) | 3,000-8,000 |
| Tax return preparation | 2,000-5,000 |
| Corporate secretarial | 1,000-3,000 |
| Total (minimal setup) | 8,000-15,000 |
| Total (full service) | 15,000-40,000 |
These figures exclude operational costs (rent, salaries, insurance) and apply to low-activity companies such as holding structures, IP companies, or management entities. Active operating companies with employees will have significantly higher costs.
Work With Morgan Hartley Consulting on Corporate Infrastructure
Morgan Hartley Consulting (Morgan Hartley Consulting) provides full corporate infrastructure services for Swiss companies owned by foreign entrepreneurs. Our packages include registered address, nominee director, bookkeeping, tax compliance, and corporate secretarial services — managed under a single point of contact.
For company formation, see our formation guide. For banking, see our bank account guide.
Request a Free Assessment — or contact us directly:
Morgan Hartley, Senior Corporate Lawyer & Partner Morgan Hartley Consulting (Morgan Hartley Consulting GmbH) Baarerstrasse 135, 6300 Zug, Switzerland +41 44 51 52 592 | [email protected]
Return to our Corporate Services in Switzerland hub for related guides and services.
Frequently Asked Questions
Do I need a Swiss address to register a company?
Yes. Every Swiss company (AG, GmbH, branch office) must have a registered address (Sitz) in Switzerland that is entered in the commercial register. This address must be a real physical location — PO boxes are not accepted. If you do not have your own office space, you can use a domicile service (c/o address) provided by a law firm, fiduciary, or virtual office provider. The domicile provider acts as the company’s official address for legal correspondence and commercial register purposes.
How much does a virtual office cost in Zug?
Virtual office services in Zug typically cost CHF 200-500 per month for a basic package including registered address, mail handling, and phone answering. Premium packages with meeting room access, co-working space, and administrative support range from CHF 500-1,500 per month. Annual contracts are standard, with discounts for multi-year commitments. Zug is a popular choice due to its low cantonal tax rates and proximity to Zurich.
What is a nominee director and is it legal in Switzerland?
A nominee director is a person appointed to the board of directors who acts on behalf of the beneficial owner. Nominee directorships are legal in Switzerland, but the nominee must still fulfil all duties of a director under the Swiss Code of Obligations (OR) — including the duty of care, loyalty, and proper management. The nominee director is personally liable for the company’s compliance with Swiss law. FINMA-regulated companies face additional restrictions on nominee arrangements.
Does my Swiss company need an internal audit?
It depends on the company’s size. Large companies (those exceeding two of: CHF 20 million in total assets, CHF 40 million in revenue, or 250 full-time employees in two consecutive years) must undergo an ordinary audit by a licensed audit firm. Smaller companies undergo a limited audit (review engagement). Companies with fewer than 10 full-time employees can opt out of auditing entirely (opting-out) if all shareholders agree. The opting-out must be recorded in the articles of association.
What accounting software do Swiss companies use?
The most common options are: Bexio (cloud-based, from CHF 39/month, popular with SMEs and startups), Abacus (on-premise and cloud, the standard for mid-sized Swiss companies), Run my Accounts (outsourced bookkeeping platform), Banana Accounting (affordable desktop software from CHF 69/year), and Sage (for larger enterprises). All must support the Swiss OR accounting requirements, VAT reporting, and multi-currency bookkeeping if the company operates internationally.
What is the Betreibungsamt?
The Betreibungsamt (debt enforcement office) is the cantonal authority that administers debt collection proceedings under the Federal Debt Enforcement and Bankruptcy Act (SchKG). Every canton has its own Betreibungsamt offices. If a creditor files a debt enforcement request (Betreibungsbegehren), the Betreibungsamt sends a payment command (Zahlungsbefehl) to the debtor, who has 10 days to pay or 10 days to file an objection (Rechtsvorschlag). If no objection is filed, the enforcement proceeds.
Can a foreign company use a virtual office instead of forming a Swiss company?
A foreign company cannot simply rent a virtual office and operate in Switzerland without any legal entity. If the foreign company conducts business activities in Switzerland, it must register a branch office (Zweigniederlassung) with the commercial register. The branch needs a registered address, a Swiss-resident representative, and must file annual accounts. A virtual office can serve as the branch’s registered address, but the branch itself must be formally registered.
What happens if I do not have a Swiss-resident director?
Swiss law requires that at least one person authorised to represent the company (director or officer with signatory authority) must be resident in Switzerland. If no shareholder or employee meets this requirement, you must appoint a nominee director with Swiss residence. Without a Swiss-resident representative, the commercial register will refuse to register the company or, for existing companies, may initiate dissolution proceedings.
How do I change my company’s registered address?
Changing the registered address requires a board resolution, notification to the commercial register (Handelsregisteramt), and publication in the Swiss Official Gazette of Commerce (SOGC/SHAB). If the new address is in the same canton, the change is straightforward. If the company moves to a different canton, it involves deregistration in the old canton and registration in the new canton — this is a more involved process that may trigger tax consequences.
What ongoing administrative obligations does a Swiss company have?
Swiss companies must: maintain proper books and records under OR Art. 957-963; file annual accounts with the commercial register (for certain legal forms); hold an annual general meeting (Generalversammlung) within 6 months of the financial year-end; submit VAT returns (if VAT-registered); file corporate tax returns annually; comply with social insurance obligations (AHV/IV/EO, BVG, UVG) for employees; and maintain a current share register (Aktienbuch for AGs). Failure to meet these obligations can result in fines, personal liability for directors, and ultimately dissolution by court order.
Morgan Hartley Consulting (Morgan Hartley Consulting GmbH) | Baarerstrasse 135, 6300 Zug | +41 44 51 52 592 | [email protected]