Share capital is a legal commitment and a bank onboarding step. Before a GmbH or AG can be entered in the Swiss commercial register, the required capital must be provided and evidenced according to the company form.

Editorial note: Swiss rules, bank acceptance standards and cantonal fees change. This is a research starting point, not legal, banking or tax advice. Confirm the current requirements with the cited authorities and a qualified Swiss adviser.

Paid-in capital rules

For a GmbH, at least CHF 20,000 must generally be fully paid in or contributed in kind. An AG must have at least CHF 100,000 share capital, with the greater of CHF 50,000 or 20% covered on formation. These are baseline statutory rules; bespoke arrangements can require more.

The blocked capital account

For a cash incorporation, founders generally transfer the paid-in capital to a capital contribution account with a bank and obtain confirmation for the notary and commercial register. After valid incorporation and registration, the capital can normally be transferred to the company’s operating account under applicable bank procedures.

In-kind contributions

Swiss company law permits contributions in kind under formal rules. The value, transferability and supporting documentation must be assessed, and appropriate statements or expert checks may be necessary. Cryptocurrency contributions should never be assumed valid without case-specific review.

Foreign currency and capital

Swiss companies may in some circumstances denominate capital in specified major foreign currencies, subject to equivalence rules and consistent financial reporting. Cryptocurrency is not an accepted share-capital currency under the cited Swiss SME guidance.

What founders should prepare

Confirm company form and nominal capital, identify subscribers, choose the bank, arrange the capital payment and notarial documents, and budget for registration and ongoing compliance. Keep receipts and a traceable source-of-funds record for the money contributed.

Frequently asked questions

Can the company spend its share capital after incorporation?

Capital belongs to the company after registration, but use is constrained by corporate law, solvency duties and banking arrangements.

Can capital be contributed as assets rather than cash?

Yes, in eligible cases under formal Swiss contribution-in-kind procedures.

Primary references & further reading

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