Every company incorporated in Switzerland — AG or GmbH — must have a registered domicile (Sitz) in Switzerland. This is a statutory requirement under the Swiss Code of Obligations and Art. 2 of the Handelsregisterverordnung (HRegV). The registered address determines which cantonal Commercial Register, which tax authority, and which courts have jurisdiction over your company.
If your company does not have a physical Swiss office, a professional registered address service is the standard solution. But there is a practical detail most providers do not mention: the format of your address in the Commercial Register — direct vs c/o — affects whether Swiss banks will open an account for your company.
What Swiss Law Requires
Under Art. 2 HRegV, a company’s registered domicile must:
- Be physically located in Switzerland
- Be verifiable and contactable (mail sent there must reach the company)
- Appear correctly in the Commercial Register and articles of association
There is no requirement that the company operate from the registered address. A company can be domiciled in Zug and operated from London, Dubai, or Singapore. What matters is that official correspondence will be received and dealt with.
What the Service Provides
- A legitimate Swiss address (Grafenauweg 4, 6300 Zug) in your Commercial Register entry
- Mail receipt — all incoming correspondence received by our team
- Scanning and digital forwarding — official mail scanned and forwarded within 24 hours
- Physical forwarding on request
- Annual confirmation of domicile for Commercial Register purposes
Why Register in Zug
Tax efficiency. Zug has among the lowest effective corporate tax rates in Switzerland: 11–12% combined (federal + cantonal/communal), compared with 20–24% in higher-tax cantons. See our cantonal tax comparison.
Reputation. Zug is recognised globally as a serious, well-regulated business address. For counterparties, investors, and banks, a Zug address carries weight.
Crypto Valley. The centre of Switzerland’s blockchain and digital assets ecosystem.
Proximity. 25 minutes from Zurich by train.
Direct Address vs c/o: The Banking Friction You Need to Know
Your registered address can appear in the Commercial Register two ways:
- Direct: “Company Name AG, Grafenauweg 4, 6300 Zug”
- c/o: “Company Name AG, c/o Service Provider, Grafenauweg 4, 6300 Zug”
Swiss banks — particularly PostFinance — are measurably more likely to reject account opening applications from companies at c/o addresses. The c/o notation signals to compliance teams that the company may lack substance. During KYC review, this becomes an additional red flag.
Our registered address service uses direct address registration. Your company name appears at the address without c/o notation. This reduces friction when opening a corporate bank account — already one of the most difficult steps for foreign-owned companies in Switzerland.
Case Study: The Address Change That Saved CHF 40’000/Year
A UK-based holding company had been incorporated in canton Zurich three years earlier. The company held shares in two operating subsidiaries (one Swiss, one UK) and received dividend income of approximately CHF 500’000 per year. The company had no employees — its only Swiss connection was the registered address and a nominee director.
The problem: The company was paying corporate tax at Zurich’s effective rate of approximately 20%. The founder asked whether moving the registered address would reduce the tax burden.
The analysis: The company’s sole point of Swiss contact was the registered address. It had no employees, no operational activity, and no clients in canton Zurich. Moving the registered domicile to Zug would change the primary taxing authority to the Steuerverwaltung Zug, with an effective rate of approximately 11.85%.
The process: The articles of association were amended to change the registered domicile to Zug. The amendment required shareholder approval, notarial certification, and filing with both the departing (Zurich) and receiving (Zug) Commercial Registers. The address was changed to Grafenauweg 4, Zug. Total process time: 18 business days.
The outcome: On CHF 500’000 in annual taxable profit, the tax saving was approximately CHF 40’000 per year. The cost of the address change (notarial fees, Commercial Register filing, legal fees) was approximately CHF 3’500 — recovered in the first month.
The friction: The change required review of whether Zurich canton would challenge the move by asserting that “effective management” remained in Zurich. Since the company had no employees or operations in either canton — the nominee director and address were the only Swiss touchpoints — the risk was minimal. For companies with employees or operational activity in the departing canton, this analysis is more involved.
Three Traps with Registered Address Services
1. c/o format creating banking problems. As described above. Insist on direct address registration.
2. Address change triggering a Commercial Register fee of CHF 400–600. When changing your registered address from one canton to another, the Commercial Register charges filing fees, and notarial certification of the article amendment may be required. This is a one-time cost, but foreign clients are sometimes surprised by it.
3. Confusing the registered address with regulatory substance. A registered address satisfies the domicile requirement. It does not satisfy FINMA substance requirements for regulated entities, and it may not be sufficient for tax substance arguments if your company claims to be “managed and controlled” from Switzerland. If your entity needs substance for tax treaty access or transfer pricing, a registered address alone is not enough.
Registered Address vs Operational Office
The registered address and the operational office are separate concepts.
Registered address = where the company officially exists in the eyes of Swiss law. Does not need to be where anyone works.
Operational office = where business activity occurs. Required when the company employs staff, receives clients, or exercises management functions in Switzerland.
A foreign-owned Swiss AG with no Swiss employees, a registered address in Zug, and a nominee director is entirely legitimate and common. The company conducts business from wherever its principals are based.
The caveat: FINMA-regulated entities need genuine Swiss substance — not just a registered address. See FINMA licensing.
Cost
| Service | Annual Fee |
|---|---|
| Registered address — Zug | CHF 2’400 |
| Registered address — Zurich | CHF 3’000 |
| Mail handling and digital forwarding | Included |
The fee is fixed annually. No hidden charges for routine mail scanning.
For context, a typical foreign-owned dormant company in Zug costs: registered address CHF 2’400 + nominee director CHF 5’900 + dormant accounting CHF 1’800 = CHF 10’100/year before any active operational costs.
Combining with Nominee Director
Swiss law requires at least one director resident in Switzerland (Art. 718 CO for AG, Art. 814 CO for GmbH). This is separate from the domicile requirement.
| Requirement | Service |
|---|---|
| Swiss registered domicile (Art. 2 HRegV) | Registered address — Grafenauweg 4, Zug |
| Swiss-resident director (OR Art. 718 / Art. 814) | Nominee director |
Both services are typically used together. Neither alone is sufficient for a foreign-owned company.
Setting Up: The Process
- Engagement — confirm company name, structure, and formation canton
- Documentation — KYC documents (passport, proof of address, source of funds)
- Service agreement — domicile agreement signed
- Formation documents — Grafenauweg 4 included in articles of association submitted to the Zug Commercial Register
- Annual renewal — notification in advance
For existing companies changing address to Zug: formal amendment filed with both departing and receiving Commercial Registers. Typically 2–4 weeks.
Frequently Asked Questions
Can a Swiss company use a service provider’s address? Yes. Standard practice. The Commercial Register requires only that the address is in Switzerland and mail reaches the company.
Is a registered address the same as a virtual office? A registered address is the legal domicile in the Commercial Register. A “virtual office” typically includes additional services — phone answering, meeting rooms, secretarial support. Lawsupport offers both.
Does the address affect taxation? Yes. The canton of the domicile determines the primary taxing authority.
Do I need a registered address and a nominee director? Usually both. The address satisfies domicile (Art. 2 HRegV). The director satisfies board residency (Art. 718/814 CO).
How quickly can it be set up? Included in formation documents from day one for new companies. 2–4 weeks for address changes.
Can multiple companies share the address? Yes. Common practice. Each company has its own register entry and mail handling.
What happens during liquidation? The address remains active throughout liquidation. Mail continues to be received and forwarded until the company is struck off.
Is a Zug address suitable for both AG and GmbH? Yes. Identical domicile requirements for both entity types. See AG formation and GmbH formation.
Request a Free Assessment
If you are forming a Swiss company or need a registered address in Zug, we handle all Commercial Register formalities. Morgan Hartley, Senior Corporate Lawyer & Partner at Lawsupport, reviews your situation — without obligation.
Lawsupport (Morgan Hartley Consulting) Grafenauweg 4, Zug, Switzerland +41 44 51 52 592 [email protected]
For the legal basis, see Art. 2 HRegV on Fedlex. The Zug Commercial Register: zg.ch Handelsregisteramt. Federal tax rates: ESTV.