Branch Registration
in Switzerland.

Establish a Swiss branch office of your foreign company to access the Swiss market without incorporating a separate legal entity. A branch (Zweigniederlassung) operates under the identity of the parent company while giving you a local presence, Swiss contracts, and the ability to employ staff in Switzerland.

Geneva business district — Swiss branch registration
Overview

What Is a Swiss Branch Office?

A branch office (Zweigniederlassung) is a legally dependent extension of a foreign company into Switzerland. Unlike a subsidiary, a branch does not have its own legal personality — it operates under the name and liability of the head office. However, it must be registered in the Swiss Commercial Register and maintain its own accounting records for Swiss tax purposes.

Branch vs. Subsidiary

A branch is not a separate legal entity — the parent company is directly liable for all branch obligations. A subsidiary (AG or GmbH) is an independent company with its own share capital and limited liability. Branches are simpler to set up and do not require share capital, but offer no liability separation.

When to Choose a Branch

A branch is ideal when you want to test the Swiss market, operate a sales or service office, employ a small team locally, or fulfil regulatory requirements for a Swiss presence — all without the cost and complexity of forming a new company. Many foreign businesses start with a branch and convert to a subsidiary later as operations grow.

Deliverables

What Is Included.

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Document Preparation

Full checklist, board resolution drafting, and power of attorney for the Swiss representative

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Commercial Register Filing

Application prepared and filed with the competent cantonal register office

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Tax & VAT Registration

Registration with cantonal tax authority and Federal Tax Administration

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Swiss Representative

Nominee representative service available if you have no local staff

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Branch Address

Use our Seefeldstrasse 69, 8008 Zurich address as the branch domicile

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Ongoing Compliance

Accounting, tax filing, and AHV registration for the branch

Requirements

Requirements for Branch Registration.

Swiss law (Art. 935 Code of Obligations) requires foreign companies to register their branch with the local Commercial Register before commencing business activities. The following requirements apply:

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Swiss-resident representative

At least one person resident in Switzerland must be authorised to represent the branch. This can be a local employee or a nominee representative we provide.

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Swiss business address

The branch must have a physical address in Switzerland. Our registered office at Seefeldstrasse 69, 8008 Zurich, is available for this purpose.

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Apostilled documents

Certified copies of the parent company's articles of association, certificate of incorporation, and proof of the board resolution to establish a Swiss branch. All documents must be apostilled or legalised.

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No minimum capital

Unlike a subsidiary, a branch does not require separate share capital. The parent company's capitalisation is considered sufficient.

Protocol

Our Registration Process.

01

Document preparation

We provide a checklist of required documents and guide you through the apostille/legalisation process in your home country. We draft the board resolution and power of attorney for the Swiss representative.

02

Commercial Register filing

We file the application with the competent Commercial Register office. The branch is entered under the parent company's name with the addition "Zweigniederlassung Zurich" (or the relevant canton).

03

Tax and social security registration

We register the branch with the cantonal tax authority, the Federal Tax Administration (for VAT if applicable), and the relevant AHV/social security office if the branch will employ staff.

04

Operational support

Once registered, we provide ongoing accounting, tax filing, and compliance services. The branch must file separate Swiss financial statements and a corporate tax return for its Swiss-attributable profits.

Investment

Costs & Timeline.

Component Amount Notes
Legal & Registration FeesCHF 3,000 - 6,000Document prep, filing, and legal guidance.
Commercial Register FeeCHF 600 - 1,200Government fee. Varies by canton.
Nominee RepresentativeFrom CHF 3,000/yearIf no local staff available. Optional.
Branch AddressFrom CHF 1,200/yearZurich registered office for the branch.
Registration Timeline2-4 weeksFrom document receipt to register entry.
Knowledge Base

Frequently Asked Questions.

How is a Swiss branch taxed? + −
A Swiss branch is subject to corporate income tax on profits attributable to its Swiss operations. The branch must prepare separate financial statements under Swiss accounting standards. The applicable tax rate depends on the canton where the branch is located. In Zurich, the combined federal, cantonal, and municipal rate is approximately 19.7%. Double taxation treaties between Switzerland and the parent company's country typically prevent double taxation of the same profits. We provide full accounting and tax services for branches.
How long does branch registration take? + −
Once we have all apostilled documents and the signed power of attorney, the Commercial Register entry typically takes 5-10 business days. The total timeline from engagement to registration is usually 2-4 weeks, depending on how quickly you can obtain apostilled documents in your home jurisdiction.
Can a branch employ staff in Switzerland? + −
Yes. A registered branch can employ staff in Switzerland under Swiss employment law. The branch must be registered with the AHV (social security) authority, and employees will be subject to Swiss social security contributions, withholding tax, and occupational pension (BVG) requirements. Work permits are required for non-EU/EFTA nationals.
Does the parent company need to be from a specific country? + −
No. Any foreign company, regardless of its country of incorporation, can register a branch in Switzerland. The documentation requirements may vary slightly — for example, companies from non-Hague Convention countries will need to legalise documents through their Swiss embassy or consulate rather than using an apostille.
Can I convert a branch into a subsidiary later? + −
Yes, this is a common path. When a branch grows and liability separation becomes important, it can be converted into a Swiss subsidiary (AG or GmbH). The conversion involves incorporating a new entity, transferring the branch's assets and contracts, and closing the branch registration. We handle this transition regularly and can structure it to be tax-neutral.
What is the difference between a branch and a subsidiary? + −
A branch is not a separate legal entity — the parent company is directly liable for all branch obligations. A subsidiary (AG or GmbH) is an independent company with its own share capital and limited liability. Branches are simpler to set up and do not require share capital, but offer no liability separation. See our company formation page for subsidiary options.
Does a branch need a Swiss-resident representative? + −
Yes. At least one person resident in Switzerland must be authorised to represent the branch. This can be a local employee or a nominee representative we provide. The representative is registered in the Commercial Register and must have individual signatory authority for the branch.
What documents are needed from the parent company? + −
Required documents include apostilled copies of the parent company's articles of association, certificate of incorporation, proof of the board resolution to establish a Swiss branch, and a power of attorney for the Swiss representative. All documents must be in or translated into the official language of the canton (German for Zurich).
Does a branch need to register for VAT? + −
If the branch generates revenue exceeding CHF 100,000 per year in Switzerland, it must register for VAT with the Federal Tax Administration. Even below this threshold, voluntary registration may be advantageous for input tax deduction purposes. We handle VAT registration and fiscal representation for branches.
Can a branch open a Swiss bank account? + −
Yes. A registered branch can open a corporate bank account in Switzerland. Banks will require the Commercial Register extract, identification of the Swiss representative, and documentation about the parent company. We assist with bank introductions and the account opening process.
What ongoing compliance obligations does a branch have? + −
A branch must file annual Swiss financial statements, a corporate tax return for Swiss-attributable profits, and VAT returns if registered. It must also maintain AHV/social security registrations for any Swiss employees and keep the Commercial Register entry up to date. Our accounting services cover all ongoing compliance.
Is a branch suitable for holding assets or IP? + −
Generally, a subsidiary is preferred for holding assets, IP, or investment portfolios because it provides liability separation and clearer tax structuring. A branch is better suited for operational activities like sales, services, or employing local staff. We can advise on the best structure for your specific situation during a free consultation.
Ecosystem

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Your Expert

ALEX ROHRER.

Founder & Managing Partner of Rohrer Consulting. Corporate and tax lawyer with Big Four experience. Alex personally oversees every client engagement, providing direct expert counsel from initial consultation through to completion.

Background

Corporate & Tax Law, Big Four International Consulting

Location

Seefeldstrasse 69, 8008 Zurich

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AR
Founder

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