Switzerland has no single annual filing date. The Code of Obligations sets the accounting and shareholder meeting cycle, while each canton sets its own corporate tax return deadline and the Federal Tax Administration handles VAT and withholding tax. A Swiss company therefore works to three calendars at once: corporate law, cantonal tax and federal indirect tax.

This guide covers the limited liability company (Gesellschaft mit beschränkter Haftung, GmbH) and the stock corporation (Aktiengesellschaft, AG), the two usual vehicles for a foreign-owned subsidiary, and notes where a branch differs. It is written for founders and for legal, finance and operations teams.

Updated November 9, 2026. Cantonal deadlines and rates differ, and some online sources are written by service providers and may simplify the rules, so this guide separates the federal rules from items to verify with your cantonal tax office and the commercial register.

Entity compliance Switzerland: the quick answer

• Prepare the annual accounts and hold the ordinary general meeting or shareholders' meeting within six months of the financial year-end, which is 30 June for a calendar-year company.

• File the corporate tax return with the cantonal tax authority by the cantonal deadline, which professional sources describe as roughly six to nine months after year-end with extensions usually available on request.

• Deduct 35 percent withholding tax from dividends and file the declaration with the Federal Tax Administration, generally within 30 days of the due date of the payment.

• File VAT returns, usually quarterly, if the company is registered, and keep the commercial register and the internal registers current.

What determines a Swiss company's compliance requirements?

The legal form, size and activity decide the workload. Both the AG and the GmbH must keep accounts under the Code of Obligations and prepare annual financial statements consisting of a balance sheet, an income statement and notes. Larger companies add a cash flow statement and a management report. An audit is required for companies above size limits, and professional sources describe an opt-out for very small companies with the unanimous consent of the shareholders.

Tax profile matters. Corporate tax is levied at two levels. The federal rate is 8.5 percent on profit after tax, which professional sources describe as an effective rate near 7.8 percent. Cantonal and communal taxes vary widely, and professional sources put the combined effective rate between about 12 percent and 21 percent, with Zug at the low end and Geneva at the high end. A company also pays a capital tax in most cantons.

Annual entity requirements in Switzerland: the core checklist

1. Preparing the accounts

The board of directors of an AG, or the managing directors of a GmbH, prepare the financial statements within the period that allows the meeting to be held in time. Professional sources state that the accounts and the meeting must both be completed within six months of year-end. Companies keep the accounts in Swiss francs or another currency that is essential to the business, and larger or listed companies follow additional standards. Even a dormant company must keep accounts and file a tax return.

2. Audit

Ordinary audits apply to larger companies, a limited review applies to mid-sized companies, and small companies can opt out with unanimous shareholder consent, according to professional sources. The auditor signs the report before the meeting. If the company opts out, record the opt-out in the shareholder resolution and in the commercial register as required.

3. General meeting

The ordinary general meeting approves the financial statements, decides on the use of profit and discharges the board, within six months of year-end. For a GmbH, the shareholders' meeting or a written resolution does the same. Dividends require a shareholder resolution based on approved accounts. Keep signed minutes, which professional sources describe as part of the annual documentation.

4. Corporate tax return

The company files a combined return for federal and cantonal tax with the canton where it is based, and the canton assesses both levels. Deadlines are cantonal, and sources give six to nine months after year-end as the usual range. Extensions are normally granted on request. Companies pay provisional tax invoices during the year, with a final settlement after assessment. The return starts from the commercial accounts, and the adjustments are made on the return.

5. Commercial register and beneficial owners

Changes to directors, signatories, capital, address and purpose are registered with the commercial register. Swiss companies also keep internal records of beneficial owners and shareholders, with a register of shares and of beneficial owners at the registered office. Confirm any transparency register developments with a Swiss adviser.

Tax and indirect tax obligations

The standard VAT rate is 8.1 percent, with reduced rates of 2.6 percent and 3.8 percent for certain supplies, according to professional sources. A company is generally subject to VAT once turnover from taxable supplies exceeds CHF 100,000. VAT returns are usually filed quarterly, though some companies file half-yearly, and the return reconciles with the accounts.

Dividends and certain interest income are subject to 35 percent federal withholding tax. Foreign shareholders may claim a full or partial refund under a double tax treaty, subject to conditions. Companies also pay stamp duty on equity above an exemption in some cases, and transfer pricing rules require arm's-length terms for related parties.

Foreign-owned subsidiaries

Foreign persons can own Swiss companies. An AG needs share capital of CHF 100,000, of which at least CHF 50,000 must be paid in, and a GmbH needs CHF 20,000, according to professional sources. At least one person with signing authority must be resident in Switzerland, according to professional sources, so confirm the current rule. Foreign corporate shareholders provide apostilled documents with certified translations.

Banks apply strict due diligence, and a foreign parent should prepare beneficial owner evidence. Substance matters for tax purposes, so keep records of where management decisions are made.

First-year and event-triggered obligations

In the first year, the company is incorporated by public deed, entered in the commercial register, registered with the cantonal and federal tax authorities, registered for VAT if required, registered with social insurance and opens a bank account. The first financial year may differ from twelve months.

Events that trigger filings include a change of directors, a change of signatories, a share transfer in a GmbH, a capital change, a change of address, a change of articles, a merger and a liquidation. Most are registered with the commercial register, and many need a public deed.

Employment and local requirements

Swiss employers register with social insurance, pay contributions to old-age, disability and unemployment insurance, and arrange occupational pension and accident insurance. Employees have written or oral contracts, at least four weeks of annual leave, notice rights and protection against abusive termination. Payroll taxes apply to foreign employees without permanent residence. Many foreign-owned subsidiaries use a local payroll provider.

Record-keeping and governance in Switzerland

Swiss law requires companies to keep books and accounting records for ten years, according to professional sources. Keep the signed financial statements, the meeting minutes, the audit report or opt-out record, tax assessments, the withholding tax declarations and VAT returns. A foreign parent should assign one person to follow the canton's tax calendar, since the return date differs from the corporate law date and extensions must be requested before the original date.

Build a compliance calendar for Switzerland

A compliance calendar turns the rules above into dated tasks with named owners. Start from the financial year-end and the incorporation anniversary, then add the recurring monthly and quarterly items. Review it each quarter, because deadlines, extensions and registry systems change.

• January to March: close the books and brief the auditor.

• By 30 June: complete the accounts and hold the ordinary general meeting.

• By the cantonal deadline: file the corporate tax return or request an extension.

• Within 30 days of a dividend due date: declare and pay 35 percent withholding tax.

• Quarterly: file VAT returns for registered companies.

• After any change: update the commercial register and internal records.

Common mistakes

• Using the corporate law date as the tax return deadline.

• Forgetting that extensions must be requested before the original date.

• Paying a dividend without a shareholder resolution.

• Treating a dormant company as exempt from accounts and returns.

• Missing the 30-day window for withholding tax.

• Not keeping a resident signatory when the rules require one.

Entity compliance Switzerland: frequently asked questions

When must Swiss accounts be approved?

Within six months of the financial year-end, so by 30 June for calendar-year companies.

When is the corporate tax return due?

Each canton sets its own deadline, commonly cited as six to nine months after year-end, with extensions often available.

What is the corporate tax rate?

The federal rate is 8.5 percent on profit after tax, plus cantonal and communal taxes, giving a combined effective rate of roughly 12 to 21 percent.

What is the withholding tax on dividends?

35 percent, refundable to qualifying recipients, according to professional sources.

What is the VAT rate?

8.1 percent standard, with registration generally above CHF 100,000 of turnover.

Do dormant companies file?

Yes. Accounts and a tax return are still required.

How CoverPin can help

CoverPin helps finance, legal and operations teams track entity obligations across countries. See our international entities overview, learn about compliance advisory, or browse more guides in our legal and compliance resources.

This article is general information, not legal, tax or accounting advice. Confirm current requirements with the relevant authority or a qualified local adviser before acting.