This table covers the initial injection required to get your company formed, registered, and compliant.
| One-Off Launch Costs | Zug AG (Prestige) | Lucerne GmbH (Efficient) | Notes |
| Minimum Capital | CHF 50,000 | CHF 20,000 | Recoverable liquidity. (AG requires 100k pledged, 50k paid-in. GmbH requires 20k fully paid). |
| Notary & Registry Fees | ~CHF 4,500 | ~CHF 2,500 | Includes drafting Articles, Notary public meeting, and Commercial Registry entry. |
| Blocked Account Fee | ~CHF 500 | ~CHF 300 | Fee paid to the bank to hold capital during setup. |
| Stamp Duty | CHF 1,000 | CHF 0 | 1% tax on capital over CHF 1m (usually 0 below). Note: AG often incurs higher admin setups. |
| Total Cash Required | ~CHF 56,000 | ~CHF 22,800 | Remember: Most of this (the capital) is yours to spend on business operations immediately after. |
The “Fortress Maintenance” (Annual Running Costs)
Once the company is live, these are your fixed costs to maintain the Swiss substance required by law.
| Annual Fixed Costs | Zug AG | Lucerne GmbH | Why you pay this |
| Resident Director | CHF 6,000 – 8,000 | CHF 6,000 – 8,000 | Mandatory. This is my fee to act as your legal Swiss face, ensuring Art. 718 CO compliance. |
| Domiciliation (Address) | CHF 2,000 | CHF 1,800 | Registered office address. Zug is slightly more expensive due to high demand. |
| Accounting & VAT | ~CHF 5,000+ | ~CHF 3,500+ | AGs generally have slightly higher audit/compliance rigor than GmbHs. |
| Corporate Tax Rate | ~11.85% | ~12.30% | Effective tax on profit. Zug is marginally lower, but Lucerne is extremely competitive. |
| Total Annual Burn | ~CHF 13k – 15k | ~CHF 11k – 13k | Excluding your operational costs (salaries, marketing, etc). |
My Strategic Recommendation
Scenario A: The “VC / Exit” Play
Choose the Zug AG.
- Why: If you plan to sell shares to investors, issue employee stock options (ESOPs), or eventually exit via IPO, the AG is non-negotiable. Investors prefer the anonymity and easy share transfer of the AG. Zug is a globally recognized brand on a business card—investors in Silicon Valley and London know exactly what “Zug” means.
Scenario B: The “Owner-Operator” Play
Choose the Lucerne GmbH.
- Why: If this is a personal vehicle for consulting, holding IP, or a family business, the GmbH is superior. It is cheaper to run, requires less locked-up capital (CHF 20k vs 50k), and the tax difference between Lucerne (12.3%) and Zug (11.85%) is negligible unless you are making millions in profit.
- The Insider Tip: Lucerne is less saturated than Zug, meaning administrative processing with the cantonal authorities is often faster.
Next Step: The “Green Light”
If you are ready to proceed, I need just one thing to initiate the compliance check:
Would you like me to send you the secure “Know Your Client” (KYC) onboarding link so we can draft your Articles of Association this week?