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.
Register Your BranchWhat 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.
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:
- ✓ 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.
- ✓ 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.
- ✓ 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.
- ✓ No minimum capital
Unlike a subsidiary, a branch does not require separate share capital. The parent company's capitalisation is considered sufficient.
Our Registration Process
- 1
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.
- 2
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).
- 3
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.
- 4
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.
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.
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.
Related Services
Fiscal Representation
VAT and tax representation for foreign companies operating in Switzerland.
Learn moreVirtual Office
Professional Zurich address and mail handling for your Swiss branch.
Learn moreAccounting & Tax
Bookkeeping and tax compliance for your Swiss branch operations.
Learn moreWork Permit
Work and residence permits for staff relocated to your Swiss branch.
Learn moreYour Expert
Alex Rohrer
Founder & Managing Partner
Corporate and tax lawyer with Big Four experience. Alex personally handles every client engagement, ensuring expert oversight at every step.
Learn more about Alex →Open Your Swiss Branch Office
Contact Alex Rohrer for a free consultation on registering your branch in Switzerland.
Get Started Today