RISTER News & Insights

The sale/purchase of a business as a going concern internationally is typically structured as an asset deal, share deal, or universal transfer; in Switzerland there is no autonomous legal regime, and the rules of the Swiss Code of Obligations (CO) and Merger Act (LFus) apply.
Key routes include asset deals, share deals and LFus transfers, with specific provisions on leases (art. 263 CO), employees (art. 333 CO), intellectual property, data protection and sectoral licences. For VAT, Swiss Federal Tax Administration (FTA) practice allows TOGC treatment (outside the VAT scope) if the activity continues and the buyer is or becomes VAT-registered; otherwise normal VAT applies, sometimes with a declaration procedure (art. 38 LTVA).

A holding in Switzerland is attracting more and more entrepreneurs and international investors thanks to its attractive tax environment, strong political stability, and a wide network of double-taxation treaties. Whether to group shareholdings, centralize dividend flows, or plan a wealth transfer, a holding in Switzerland offers a flexible and tax-efficient structure.

An Association in Switzerland is a highly popular legal form for cultural, sports, charitable, religious, or scientific activities. Thanks to its flexibility, absence of minimum capital, and simplified incorporation process, it represents an essential tool for many collective projects. Unlike other structures, an Association (Verein) in Switzerland can come into existence simply by adopting written statutes, without notarization or mandatory entry in the commercial register.

RISTER, a leading fiduciary in Geneva, provides a clear, complete, and updated checklist for 2025 to ensure your setup is secure and successful.

In 2025, setting up a GmbH (Sàrl) in Switzerland remains more accessible thanks to its low capital requirement of CHF 20,000, flexible management, and reduced operating costs—but it requires transparency regarding the shareholders. The AG (SA) offers more credibility, shareholder anonymity, free transfer of shares, and appeals more to investors. However, it demands a CHF 100,000 capital and a more formal governance structure. The choice depends on the business profile, funding needs, and growth strategy.

RISTER is a recognized fiduciary firm, a member of FIDUCIAIRE|SUISSE (Geneva Section), ensuring high-quality services. It supports businesses and individuals in accounting, taxation, payroll management, and company creation. Its membership in FIDUCIAIRE|SUISSE attests to its expertise, reliability, and commitment to industry standards. RISTER benefits from a network of strategic partners and continuous training for its employees, positioning itself as a key player in fiduciary services in Switzerland.

In Switzerland, the use of a corporate seal or stamp is not mandatory and has no legal value. However, it is commonly used on invoices, quotes, and official correspondence to enhance professionalism. Some countries require a seal to validate commercial documents, which can be useful for Swiss companies operating internationally. There are various types of stamps, including ink stamps, embossed seals, and digital stamps. With digitalization, certified electronic signatures have become a more efficient and legally recognized alternative.

RISTER Fiduciary in Geneva assists businesses in the legalization and apostille of their documents, ensuring their international recognition. We handle all the necessary procedures, including signature certification, certified true copies, validation by cantonal authorities, and obtaining apostilles for countries that are members of the Hague Convention. Our expertise guarantees a fast, secure, and legally compliant service. RISTER thus facilitates international business and administrative transactions by ensuring the validity of corporate documents.

The Swiss passport is an identity and travel document issued to Swiss citizens, offering visa-free access to many countries. It is distinguished by its red cover with the white cross. Swiss naturalization can be obtained through descent, marriage, or prolonged residence under certain strict conditions, including linguistic and social integration. The passport is biometric and valid for 10 years (5 years for minors). It also allows citizens to benefit from Swiss consular services abroad.

Taxation in Switzerland is based on three levels: federal, cantonal, and communal, resulting in variations depending on the location. Individuals are taxed on income (up to 45%) and wealth (0.3% to 1%). Companies are subject to a fixed federal tax of 8.5% on profits, in addition to cantonal and communal taxes, with overall rates ranging between 11.8% and 21%. Switzerland applies double economic taxation, taxing corporate profits and then dividends received by shareholders. Each canton offers specific tax conditions, making tax planning essential for individuals and businesses.

The IBAN in CHF is a unique banking identifier consisting of 21 characters, structured into several parts: country code (CH), check digits, bank code, and account number. It is mandatory for domestic and international payments in Switzerland, often used alongside the BIC/SWIFT code for cross-border transfers. Compatible with multi-currency accounts, it can handle transactions in CHF and other currencies. ISO 13616 and ISO 20022 standards ensure its standardization, and its validation relies on the Modulo 97 algorithm. The IBAN simplifies payments while ensuring security and accuracy.

The Swiss Made label guarantees the quality, craftsmanship, and Swiss origin of products, particularly in watchmaking, food, and industrial goods. It is based on strict criteria, such as a significant portion of manufacturing and components being Swiss-made. Synonymous with prestige and reliability, it provides a major competitive advantage for businesses. In addition to attracting talent, it allows for significant economic value enhancement of products. This label is a powerful tool for entrepreneurs aiming to benefit from Switzerland’s image of excellence.