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Aktiengesellschaft (AG) in Switzerland — Coaching & Mentoring Formation Guide

Choose a jurisdiction with strong privacy laws and easy access to global payment gateways like Stripe or PayPal. Since your business relies on personal branding, consider a US LLC or UK LTD to project international authority.

Last verified: June 13, 2026

Corporate Tax

8.5%

State Tax

6.0%

Formation Cost

$1,000

Annual Fee

$0

Forming a Aktiengesellschaft (AG) in Switzerland as a Coaching & Mentoring means a total tax burden of 14.5% and an official formation cost of $1,000. The minimum capital requirement is 100,000 CHF. Standard formation takes 14-21 days, or 5-7 days expedited. This guide covers the steps, tax breakdown, banking options, and compliance requirements — all from verified data.

First-year total cost

$10,600

Ongoing (per year)

$8,500

Detailed cost calculator →

Why Aktiengesellschaft (AG) for Coaching & Mentoring?

A business model focused on providing expert guidance, personal development, and strategic advice to individuals or organizations. Coaches and mentors typically operate online, requiring minimal physical infrastructure but high credibility and seamless international payment processing.

Ideal for

  • Executive coaches
  • Life and wellness coaches
  • Business mentors
  • Career advisors

Challenges to watch

  • Managing cross-border VAT/sales tax for digital services
  • Handling international client payments and currency conversion
  • Protecting intellectual property and coaching frameworks
  • Establishing trust and credibility in a crowded market

Key decision criteria

  • Access to global payment processors (Stripe, PayPal)
  • Professional liability insurance requirements
  • Data protection regulations (GDPR) for client records
  • Tax treaties to avoid double taxation on foreign income

Aktiengesellschaft (AG) formation requirements

Minimum capital

100,000 CHF

Standard timeline

14-21 days

Expedited timeline

5-7 days

Local director

Required

Registered office

Virtual office allowed

Notarization

Required

At least one member of the board of directors or a director with sole signatory rights must be a Swiss resident.

See the full guide for all documents and requirements →

Estimated breakdown (based on avg. $65,000 revenue)

Gross Revenue$65,000
Corporate Tax-$5,525
State/Local Tax-$3,900
Formation Cost-$1,000
Annual Fee-$0
Net Profit$54,575

Simulate with your own revenue →

VAT / Sales Tax

Standard rate 8%. Registration threshold: 100,000 CHF. Foreign companies providing electronic services to Swiss consumers must register for VAT if their global turnover exceeds CHF 100,000.

Banking & payments for Coaching & Mentoring

Opening a corporate bank account for a Swiss AG is straightforward if the directors are Swiss residents. For non-resident founders, traditional banks often require an in-person visit, a solid business plan, and higher initial deposits. Digital banks and specialized private banks offer more accessible remote onboarding options.

Supported payment gateways

StripePayPalDatatransPayrexxWorldlineTWINT

Remote-friendly accounts

  • CIM Bank

    A private Swiss bank that allows remote account opening for non-residents and companies, offering multi-currency accounts and personalized service.

  • Revolut Business

    A popular digital alternative offering multi-currency accounts, low FX fees, and seamless remote onboarding for Swiss companies.

  • Wise

    Excellent for international Swiss AGs needing to hold and transfer multiple currencies with transparent, low fees.

Switzerland incentives & advantages

Patent Box

Up to 90% reduction on cantonal and communal taxes for qualifying IP income.

R&D Super Deduction

Up to 150% deduction of qualifying R&D expenses for cantonal and communal tax purposes.

Aktiengesellschaft (AG) formation steps

1

Step 1: Choose a unique company name ending in 'AG' and select the canton of incorporation, as this dictates your corporate tax rate.

2

Step 2: Draft the Articles of Association, Stampa Declaration, and Lex Friedrich Declaration.

3

Step 3: Open a blocked capital contribution account at a Swiss bank and deposit the minimum paid-up capital (at least CHF 50,000).

4

Step 4: Hold the incorporation assembly before a Swiss notary public to sign the public deed of incorporation.

5

Step 5: Submit the notarized documents to the Cantonal Commercial Register for official registration.

6

Step 6: Receive the Commercial Register extract and use it to unblock the capital account, transferring funds to your active corporate bank account.

7

Step 7: Register for VAT (if global turnover exceeds CHF 100,000) and enroll in the mandatory social security system (AHV).

Coaching & Mentoring FAQ

Do I need a company to start coaching?

While you can start as a sole proprietor, forming an LLC or LTD protects your personal assets from liability and makes it easier to open business bank accounts and access global payment gateways.

Which country is best for an online coaching business?

The US (e.g., Wyoming or Delaware LLC) and the UK are highly popular due to low setup costs, global recognition, and seamless integration with major payment processors.

How does VAT apply to my coaching services?

If you provide live 1-on-1 coaching, it is often taxed where the service is performed or where the client is located, depending on local laws. Pre-recorded courses may be subject to digital services VAT rules.

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