Insights
Analysis grounded in Swiss statutes.
Every article cites primary sources: the Code of Obligations, FINMA circulars, Federal Tax Administration guidance, Zefix, Fedlex. Written and reviewed by Swiss-trained Senior Associates at our Zurich, Zug and Geneva offices.
Insight
Swiss FinTech licence (BA Art. 1b): the banking licence light explained
The Swiss FinTech licence under Banking Act Art. 1b: CHF 100M deposit cap, CHF 300,000 minimum capital, no interest, no investment of public funds.
Insight
Swiss crypto licence: FINMA application process and capital requirements
Swiss crypto licence options: Banking (BA Art. 1a), FinTech (BA Art. 1b, CHF 100M cap), Securities firm (FinIA Art. 41), DLT venue (FMIA Art. 73a).
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Swiss corporate tax by canton 2026: effective rates compared
Effective combined corporate tax by Swiss canton 2026: Lucerne 11.66%, Zug 11.71%, Zurich 19.47%, Bern 20.25%. Federal 8.5% under Art. 68 DBG.
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Swiss GmbH registration: step-by-step process and the CHF 20,000 capital rule
Swiss GmbH registration: six statute-anchored steps, CHF 20,000 fully-paid capital under CO Art. 773 and 777c, public member listing.
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Swiss AG registration: step-by-step process for foreign founders
Swiss AG registration: seven statute-anchored steps, CHF 50,000 paid-in capital under CO Art. 621 / 632, 11-day realistic timeline.
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Swiss AG vs GmbH: which legal form to choose for your holding
Swiss AG vs GmbH compared: minimum capital, anonymity, governance, founding cost, tax. Statute-anchored, CO Art. 620-763 (AG), CO Art. 772-827 (GmbH).
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