Setting up a Sàrl in Geneva in 2026: steps, costs and obligations

Would you like to launch your business in Geneva while limiting your liability? The limited liability company (Sàrl) is the most accessible form of capital company. Here are the steps, official costs and obligations that follow registration, as at 3 November 2026.

Capital: CHF 20'000, fully paid up

The share capital of a Sàrl is at least CHF 20'000 and must be fully paid up on formation. A single person, natural or legal, is enough to found a Sàrl. A company limited by shares (SA) requires CHF 100'000, of which at least 20% must be paid up, with a minimum of CHF 50'000.

Contributions in kind: these are permitted under a specific procedure (contribution agreement, formation report signed by all founders, verification confirmation from an audit firm).
Foreign currency: since 1 January 2023, the capital may be denominated in pounds sterling, euros, US dollars or yen if that is the most important currency for the business. Its equivalent value must be at least CHF 20'000 (CHF 100'000 for an SA); the deed of formation states the exchange rate applied, and the accounts are kept in that currency.
Liability: only the company's assets are liable for its debts. In principle, members risk only their contribution, unless the articles of association provide for additional payments.
Representation: the Sàrl must be capable of being represented by a person domiciled in Switzerland, which needs planning if the members live abroad.

Steps to formation

Choose the company name, check its availability on Zefix and prepare the articles of association.
Deposit the capital in a capital deposit (escrow) account with a bank, which certifies the payment.
Sign the public deed before a notary: the founders adopt the articles of association and appoint the managing directors and, where applicable, the auditors. In Geneva, Creasocietas, the official platform of Geneva notaries, can also be used for these steps.
Register the company in the commercial register through the notary (deed of formation, articles of association, bank certificate and, where the company is domiciled with a third party, the domiciliary's declaration).
Publication in the SOGC: the entry is published electronically in the Swiss Official Gazette of Commerce and takes effect only from that publication. The Sàrl comes into legal existence through its registration and receives a UID number.
Release the capital: on presentation of the commercial register extract, the bank makes the capital available to the company.

A ‘simplified’ Sàrl without a notary?

No. As at 3 November 2026, no simplified formation procedure is in force: the deed of formation must take the form of a public deed and, according to the Geneva Commercial Register, founding a Sàrl necessarily involves a notary. EasyGov.swiss and Creasocietas make preparation easier but do not replace the notarial deed. The federal act on digitalisation in the notarial sector, adopted in 2023, will allow electronic public deeds; according to the Federal Office of Justice, it is expected to enter into force in 2029.

How much does formation cost?

Commercial register: the federal fee for a new entry of a Sàrl or an SA is CHF 420, compared with CHF 80 for a sole proprietorship.
Notary: in Geneva, the fee for formation deeds is set between CHF 500 and CHF 2'000 (a maximum of CHF 1'000 for a single-member company), plus a proportional fee of 7‰ of the capital up to CHF 50'000, i.e. CHF 140 for CHF 20'000. Any professional fees and disbursements are extra: ask for a detailed quote.
Stamp duty: the 1% issuance stamp duty applies only above an exemption threshold of CHF 1 million, so a Sàrl with the minimum capital is not affected.

Your obligations after registration

Accounting and audit: the Sàrl keeps accounts and presents annual financial statements. In principle, it is subject to a limited audit, which small companies may waive (‘opting out’).
VAT: the company is exempt from VAT liability as long as its annual turnover, in Switzerland and abroad, remains below CHF 100'000. This exemption ends if it is foreseeable that the threshold will be exceeded within the 12 months following the start of the business activity.
AVS/AI/APG (old-age, disability and loss-of-earnings insurance): as an employer, the Sàrl joins a compensation fund; the remuneration of managing directors is salary subject to contributions. In 2026, these amount to 10.6% of salary (5.3% for the employee, 5.3% for the employer), plus unemployment insurance.
LPP (occupational pensions): the employer joins a pension fund for employees whose annual income exceeds CHF 22'680 in 2026; this threshold will rise to CHF 23'040 on 1 January 2027.
LAA (accident insurance): all employees must be insured against occupational accidents, and also against non-occupational accidents if they work at least 8 hours a week.
Transparency register: since 1 October 2026, Sàrl companies report their beneficial owners free of charge, electronically via EasyGov.swiss.

Taxation of a Sàrl in Geneva

The Sàrl pays a profit tax (federal, cantonal and communal) and a cantonal and communal tax on its equity capital. The cantonal tax administration cites an effective profit tax rate of 13.99% in the City of Geneva, calculated at the time of the 2020 reform using the 2015 tax multipliers (centimes additionnels); the rate varies slightly from one commune to another. The capital tax has a base rate of 1.8‰ (an effective rate of around 0.4%), and since 2024 profit tax can be credited against it at 100%. Members are taxed on their income (salary, dividends) and their wealth.

Sole proprietorship, Sàrl or SA: comparison

Criterion	Sole proprietorship	Sàrl	SA
Minimum capital	None	CHF 20'000, fully paid up	CHF 100'000, of which 20% paid up (at least CHF 50'000)
Liability	Unlimited, with personal assets	Limited to the company's assets	Limited to the company's assets; shareholders owe any unpaid amount
Formalities	Simple application; commercial register entry compulsory from CHF 100'000 of annual turnover	Public deed before a notary; registration creates the company	Public deed before a notary; registration creates the company
Commercial register fee	CHF 80	CHF 420	CHF 420

A sole proprietorship is the simplest to set up, but the owner is liable for debts with their personal assets and is not covered by unemployment insurance.

Checklist

Check the company name on Zefix and choose the registered office (own premises or domiciliation).
Draft the articles of association and provide for a representative domiciled in Switzerland.
Pay CHF 20'000 into a capital deposit account and obtain the bank certificate.
Sign the public deed before the notary, who applies for entry in the register.
Have the capital released on presentation of the register extract.
Report the beneficial owners to the transparency register.
Join an AVS compensation fund, an LPP pension fund and an LAA accident insurer.
Clarify VAT and organise the accounts from day one.

We are here to help

Articles of association, domiciliation, social insurance, VAT and accounting: SuisseFidu supports business founders in Geneva at every stage. You are welcome to book a 30-minute call with our team.

This article provides general information as at the date of publication; it does not replace advice tailored to your situation.