The Swiss
Aktiengesellschaft (AG)

Full Name: Aktiengesellschaft

Country:  Switzerland

Minimum Capital: CHF 100,000 (at least 20% paid up, minimum CHF 50,000 paid up)

Minimum Nominal Value: CHF 0.01

No of Directors: 1 (Majority of board members must be Swiss residents)

Audit Exemption Available: Yes

Switzerland is a highly attractive business and holding location because of its network of free trade agreements, investment protections, well-developed financial and banking systems, and favourable tax regime.

A Swiss AG (Swiss “Aktiengesellschaft”) is the most popular company structure in the country due to its flexibility and versatility. Advantages include low income and capital gains tax, a safe and stable corporate environment and the strong global reputation of Swiss companies.

Foreigners and non-residents can form a Swiss AG since there are no restrictions regarding the nationality or residency status of the company’s directors.

Swiss AGs are excellent vehicles for the German-speaking market and UK companies that have found the European clearing system challenging post-Brexit.