Are you interested in conducting business in Switzerland in general? If so, we recommend you contact the Osec Business Network Switzerland..Osec supplies general information free of charge about Switzerland as a business location and the relevant framework requirements. Osec also offers support with identifying suitable locations. If your focus of interest is on business activities in the Zurich economic area, the Division for Business and Economic Development of the Canton of Zurich, in cooperation with its regional partners, will be glad to assist with questions concerning permits, taxation, commercial real estate and other relevant decision-making criteria.

A general overview of possibilities to enter Switzerland, take up employment, offer services on a self-employed basis and set up a company as a non-Swiss national is provided on the web page Information for non-Swiss-nationals.  A registration procedure is applicable for EU nationals working a maximum of 90 days per calendar year. Further information is also available from the cantonal work-permit website:

• EU-25 and EFTA citizens
• EU-2 citizens
• other citizens / third-country citizens

• Since the entering into force of the bilateral agreements, EU nationals from the old member states no longer require a work permit, only a residence permit.
• EU nationals with a B residence permit (valid for a term exceeding 12 months) can take up self-employment with practically no restrictions.
• EU nationals holding an L permit (for a term of less than 365 days) can have their permit converted into a B residence permit when their L permit expires. This can be done through the Office for Migration of the Canton of Zurich Self-employment must be registered with the residents‘ registration office of the municipality of residence.  
• Cross-border commuters from the EU must register their self-employed activity with the Office for Migration.  
• The Office for Migration of the Canton of Zurich will issue either an L or a B permit for first-time entrants. First-time entrants wanting to set up a company will be issued a permit for self-employed activity by the Office for Migration.

In accordance with Art. 718 para. 4 of the Swiss Code of Obligations (CO), an Aktiengesellschaft (AG) must be represented by a person domiciled in Switzerland. This requirement can be met by a member of the board of directors or an officer of the AG. 

In accordance with Art. 814 para. 3 CO, a Gesellschaft mit beschränkter Haftung (GmbH) must be represented by a person domiciled in Switzerland. This requirement can be met by a managing director or an officer of the GmbH. You may also appoint a fiduciary or lawyer to serve as a board member of the AG or as a managing director of the GmbH.

For information concerning choice of legal form, go to choice of legal structure.

Taxation in Switzerland occurs at three levels: federal, cantonal, municipal. For legal entities, direct taxes are levied on profit and capital. For natural persons and partnerships, taxes are levied on income and assets.   

Indirect taxes and other charges in the form of fees on sales and consumption are reserved for the federal government. Taxation of companies depends on the corporate structure. For instance, holding and management companies are subject to privileged taxation. Further information on taxation in Switzerland is available from

• this website
• the Business and Economic Development Division of the Canton of Zurich
• website of the Greater Zurich Area
• website of the Federal Department of Finance

Natural persons residing in Switzerland or staying and working here are subject to taxation in Switzerland. As a rule, taxes are not deducted by the employer, but levied retroactively pursuant to the principle of self-declaration in a tax assessment procedure.

Natural persons domiciled or staying in Switzerland, but without a permanent residence permit (settlement permit), working as employees (for new entrants with a B permit this is usually the case) are subject to tax at source. This tax is deducted directly by the employer and replaces the direct federal, cantonal and municipal taxation. If the annual taxable income exceeds CHF 120‘000, then a regular retrospective tax assessment will be conducted. For more information, go to the website of the Cantonal Tax Office Zurich.

Senior staff or specialists (expatriates) sent to Switzerland temporarily by their non-Swiss employer (e.g., to set up a branch office) benefit from the deductibility of special professional expenses incurred, such as living, travel and schooling costs. The guidelines for professional expenses of expats are available here. Natural persons neither resident nor staying in Switzerland are also subject to a limited tax liability based on economic activity if they earn income in Switzerland.  This concerns, inter alia, the executive board members of foreign companies with a place of business in Switzerland. To avoid or mitigate double taxation in Switzerland and abroad, Switzerland has concluded double taxation agreements (DTAs) with 80 countries. DTA overview.

Unlike other countries, membership in industrial associations or chambers of commerce is not compulsory in Switzerland. This makes self-initiative a key factor. There are plenty of organisations, clubs and associations to choose and join, both for leisure-time and business activities. Below are links to a selection of organisations:

• bilateral trade chambers
• list of associations in Switzerland 
• Business and Economic Development Division of the Canton of Zurich

Non-Swiss nationals without a permanent residence permit (settlement permit) cannot acquire residential property without an acquisition permit. The situation is different for the acquisition of real estate for business purposes. Practically no restrictions exist in this regard. See links below for additional information about

• acquistion of real estate by persons abroad
• acquisition of real estate