GmbH / Sàrl in Switzerland — Import / Export & Trading Formation Guide
Choose a jurisdiction with strong logistics infrastructure, favorable customs agreements, and access to major trade blocs (like the EU or US). Consider VAT deferral schemes and free trade zones.
Last verified: June 13, 2026
Corporate Tax
8.5%
State Tax
6.0%
Formation Cost
$1,375
Annual Fee
$0
Forming a GmbH / Sàrl in Switzerland as a Import / Export & Trading means a total tax burden of 14.5% and an official formation cost of $1,375. The minimum capital requirement is 20,000 CHF. Standard formation takes 14-28 days, or 7-14 days expedited. This guide covers the steps, tax breakdown, banking options, and compliance requirements — all from verified data.
First-year total cost
≈ $7,295
Ongoing (per year)
≈ $5,500
Why GmbH / Sàrl for Import / Export & Trading?
A business model focused on sourcing goods from one country and selling them in another. Success relies heavily on supply chain efficiency, customs compliance, and navigating international trade tariffs.
Ideal for
- Physical product brands
- Wholesalers and distributors
- Dropshippers scaling to bulk inventory
- Cross-border B2B traders
Challenges to watch
- Complex customs and import duties
- High shipping and logistics costs
- Cash flow management due to inventory delays
- Regulatory compliance across multiple jurisdictions
Key decision criteria
- Proximity to major ports or logistics hubs
- Availability of Free Trade Zones (FTZs)
- VAT and sales tax registration requirements (e.g., EORI in the EU)
- Double taxation treaties between sourcing and selling countries
GmbH / Sàrl formation requirements
Minimum capital
20,000 CHF
Standard timeline
14-28 days
Expedited timeline
7-14 days
Local director
Required
Registered office
Virtual office allowed
Notarization
Required
At least one managing director with individual signing authority must be a resident of Switzerland. A professional nominee director service can be used.
Estimated breakdown (based on avg. $1,000,000 revenue)
Simulate with your own revenue →
VAT / Sales Tax
Standard rate 8%. Registration threshold: 100,000 CHF. Foreign companies providing digital services to Swiss consumers must register for VAT if their global turnover exceeds CHF 100,000.
Banking & payments for Import / Export & Trading
Opening a corporate bank account in Switzerland is highly regulated. Traditional banks require strict Anti-Money Laundering (AML) compliance, a detailed business plan, and typically an in-person meeting or a Swiss-resident director. Digital banks and fintechs offer faster, remote-friendly alternatives for early-stage operations.
Supported payment gateways
Remote-friendly accounts
Revolut Business
A highly popular digital alternative for Swiss companies needing multi-currency accounts, low FX fees, and fully remote onboarding.
Wise Business
Excellent for international startups in Switzerland to manage cross-border payments and hold multiple currencies with transparent fees.
Switzerland incentives & advantages
Patent Box
Up to 90% reduction on cantonal corporate income tax for qualifying IP income.
R&D Super Deduction
Up to 150% deduction of qualifying R&D expenses for cantonal and communal taxes.
Cantonal Tax Holidays
Up to 10 years of partial or full exemption from cantonal and communal corporate taxes.
GmbH / Sàrl formation steps
Choose a unique company name and verify its availability in the Swiss Federal Commercial Register.
Select the canton of incorporation, carefully considering local corporate tax rates and business ecosystem needs.
Open a capital deposit account (escrow) with a Swiss bank and deposit the CHF 20,000 minimum share capital.
Draft the Articles of Association and hold the constitutive meeting in the presence of a Swiss notary public.
Appoint at least one Swiss-resident director or manager with individual signing authority (can be a professional nominee).
Submit the notarized incorporation documents and application to the cantonal Commercial Register.
Register for VAT (mandatory if global turnover exceeds CHF 100,000) and cantonal/federal taxes.
Release the share capital from the escrow account to the company's newly opened operational bank account.
Import / Export & Trading FAQ
Do I need a company in the country I am importing to?
Not always. You can often act as a Non-Resident Importer (NRI), but having a local entity can simplify customs, VAT registration, and local banking.
What is an EORI number and do I need one?
An Economic Operators Registration and Identification (EORI) number is required for businesses importing or exporting goods into or out of the European Union.
Should I incorporate in a Free Trade Zone (FTZ)?
FTZs offer tax exemptions and simplified customs procedures, making them ideal if you plan to re-export goods without them entering the local domestic market.
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Related guides
Complete GmbH / Sàrl guide
Taxes, requirements, banking, compliance
GmbH / Sàrl cost calculator
One-time and annual cost breakdown
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