Seat, legal domicile, c/o address, mailbox, fiduciary domicile — the requirements for a Swiss business address and where authorities crack down.
The Swiss business address is a practical detail many founders underestimate — until the commercial register rejects the first application for "insufficient domicile". Swiss law distinguishes seat (political municipality), legal domicile (specific address) and actual main administration — with clear requirements on what is allowed where.
Before: For general formation see Founding a GmbH, Founding an AG.
The three terms
| Term | What it is | Where registered |
|---|
| Seat | Political municipality with main administration | Articles (Art. 626 CO) |
| Legal domicile | Specific street + number | Commercial register, not in articles |
| Main administration | Actual location of management | Not registered, but decisive for tax seat and Lex Koller |
Practical: address change within same municipality = HR notification (CHF 30). Change to another municipality = articles amendment (CHF 50 additional + notarisation if seat moves). Seat relocation abroad = major tax consequences (effective Swiss liquidation).
Permitted as business address
✅ Own business premises
Clearest case — company rents or buys office, workshop, practice. Full legal protection, clear reachability.
✅ Home address / home office
Permitted if:
- Lease allows business use
- For condominiums: owners' association regulation does not exclude commercial use
- Actual business activity takes place there
✅ c/o address at fiduciary/lawyer
Permitted if:
- The fiduciary/lawyer actually receives mail and forwards
- A contractual agreement exists (domicile contract with mail reception)
- The company is reachable at this address
Typical: Swiss fiduciary/lawyer offers domicile service for CHF 50–300/month, including mail reception, forwarding, meeting rooms. Very common for foreign-invested GmbHs with Swiss-resident signatory (Art. 814 CO).
✅ Co-working space with domicile service
Providers like Regus, IWG, local co-working spaces offer business address + mail reception from CHF 100–500/month.
NOT permitted as business address
❌ Pure mailbox address without reachability
Providers selling only a mailbox for monthly fee — without mail reception, no forwarding guarantee — are inadmissible. HR can refuse entry. Increased controls since 2023.
❌ Address without owner/landlord consent
Without permission of the address holder, the holder can take legal action. HR increasingly requires a domicile confirmation from the address holder.
❌ Pure foreign domicile
Swiss GmbH/AG must mandatorily have seat in Switzerland (Art. 626 CO).
❌ Address where company is actually not reachable
Per Art. 939 CO, the HR can initiate dissolution ex officio.
Fiduciary domicile in detail
What a good domicile service should include:
- Mailbox + mail reception in company name
- Mail forwarding weekly or scan + email for urgent
- Phone reception with company name (optional, +CHF 50–150)
- Meeting rooms on demand (often 4–10 hours included)
- Domicile confirmation for commercial register
- Reception of court documents and formal authority mail
What to watch in the fiduciary contract:
- Clear duration and notice periods
- Liability clause for delayed mail forwarding
- Clear reachability description
- Compliance clause — fiduciary not responsible for management
Tax considerations
The seat municipality determines:
- Cantonal + municipal profit tax (very variable in Switzerland)
- Capital tax (cantonal)
- Tax assessment authority
Attractive cantons:
- Zug: total profit tax ~11.85%, very business-friendly
- Schwyz: ~11.85%, similar to Zug
- Nidwalden, Obwalden: 12–13%
- Lucerne: ~12.6%
- Zurich: ~19.7%, higher taxes but strongest business location
- Geneva: ~14.0%
Caution: tax optimisation via address alone doesn't work. Cantonal tax authorities increasingly check actual business activity at seat — main administration in Zurich can mean Zurich claims assessment despite Zug entry (Art. 50 DBG).
Seat relocation
Within seat municipality: informal HR notification, CHF 30, no articles amendment, 5–15 days.
To another Swiss municipality: notarised articles amendment, CHF 50 + CHF 30, notification to both municipalities, possible tax change.
Abroad: effectively Swiss liquidation (Art. 163 PILA), exit tax on hidden reserves. Often replaced by liquidation in CH + new formation abroad.
When legal advice is useful
- Choice between tax cantons — full constellation tax simulation
- Change from ZG mailbox to real location — tax-seat risk after long mailbox use
- International founders with fiduciary domicile — substance requirements
- Lease dispute over business use of home address
- HR demands domicile confirmation
- Document review in connection with strengthened 2023 HR controls
Related topics
Official sources
- Code of Obligations (CO, SR 220), Art. 626, 776, 939: fedlex.admin.ch
- Commercial Register Ordinance (HRegV, SR 221.411), Art. 117: fedlex.admin.ch
- Direct Federal Tax Act (DBG, SR 642.11), Art. 50
- Federal Act on International Private Law (PILA, SR 291), Art. 163
- SECO SME portal — Changing seat or address
Frequently asked questions
What is the difference between seat, legal domicile and address?
Seat: political municipality where main administration is located (Art. 626 para. 1 no. 1 CO). Legal domicile/address: specific street + number in that municipality. Seat is statutory, address is in HR but not in articles.
Is a pure c/o address sufficient?
Yes, if the company is actually reachable at the c/o address. 'c/o Fiduciary Müller' is permitted when the fiduciary receives mail and forwards it. Not permitted: c/o that is only a mailbox and the company actually operates elsewhere.
Can I use a home address as company seat?
Yes, generally. Home office permitted. But: lease must allow business use; for condominiums, the owners' association must not exclude commercial use.
What is a 'mailbox domicile' and is it allowed?
Pure mailbox domicile without real activity on site is NOT allowed (Art. 117 HRegV). HR can refuse entry or, upon later discovery, initiate dissolution ex officio.
What does a fiduciary domicile in Switzerland cost?
Typically CHF 50–300 per month, depending on canton, fiduciary and service scope. Packages often include mail reception, phone service, meeting rooms. Premium addresses (Bahnhofstrasse Zurich) significantly more expensive.
What happens when the address changes?
Within same municipality: HR notification (fee CHF 30). To another municipality: articles amendment if seat changes (CHF 50 additional). Abroad: seat relocation with major tax consequences.
Which cantons are attractive for company address?
Zug, Schwyz, Nidwalden: lowest taxes, strong fiduciary infrastructure. Zurich, Geneva: higher taxes but strongest business locations. Pure tax seat without local substance is increasingly scrutinised.