New business premises, a shareholder moving house or simply lower taxes: there are many reasons to move a company’s registered office to another canton. Legally, this is straightforward in Switzerland. The company remains the same legal entity, with the same UID number, the same contracts and the same bank account. Still, there are a few steps that should be taken in the right order.
Registered office, address and domicile: the difference
The registered office (seat) is the municipality stated in the articles of association, for example “Zug”. The address is the specific location within that municipality.
- If the company moves within the same municipality, only the address changes. A written notice to the commercial register is sufficient.
- If the company moves to another municipality or canton, the registered office changes. This requires an amendment to the articles of association.
The process in six steps
1. Secure the new domicile
At the new location, the company needs an address where it can actually be reached: its own office or a domicile address. If the company has no premises of its own, the domicile provider must confirm in writing that it grants the company domicile. More on our company address in Switzerland page.
2. Clarify the tax consequences
Before the resolution is passed, the tax consequences should be calculated, in particular the timing of the move (see below).
3. Resolution of the general meeting
The general meeting (AG) or partners’ meeting (GmbH) resolves to amend the article on the registered office. In a single-member company, the sole shareholder passes the resolution alone.
4. Notarisation
For an AG and a GmbH, the resolution must be publicly notarised. This is done by a notary, at the old or the new location.
5. Filing with the commercial register at the new seat
The commercial register office of the new canton is responsible. It registers the company and informs the previous office, which deletes the entry there. The change is published in the Swiss Official Gazette of Commerce (SOGC). Registration usually takes a few days to two weeks.
6. Inform authorities and partners
After registration, the new details must be reported to the bank, the VAT authority, social insurance bodies and to clients and suppliers. Don’t forget letterhead, website and legal notice.
What changes and what stays the same?
| Stays the same | Changes |
|---|---|
| UID number and company name | Registered office in the articles |
| VAT number | Competent commercial register office |
| Bank details and contracts | Cantonal tax administration |
| Officers and shareholdings | Possibly the cantonal compensation fund (AHV) |
As company names are protected throughout Switzerland, the name does not need to be checked again when the seat moves. If you want to take the opportunity to change the name as well, see our article Changing a Company Name in Switzerland.
Taxes: what applies in the year of the move
This is the key point. If a company moves its registered office during the financial year, it is taxable in both cantons for the entire year. Taxes are split between the cantons, for profit and capital generally in proportion to the duration of tax liability in each canton.
The assessment is carried out by the canton in which the company has its registered office at the end of the financial year. That canton is also responsible for the direct federal tax.
Example: A GmbH whose financial year equals the calendar year moves its seat from Zurich to Zug as of 1 July. For that year, profit is taxed roughly half in Zurich and half in Zug. The full effect of the lower tax rate only shows in the following year.
Important: The tax authorities check whether the company is actually managed at the new location. A mere letterbox address in a low-tax canton is not enough if management still sits in the old canton. What counts is the place of effective management. More on cantonal differences on our corporate taxes in Switzerland page.
What costs should you expect?
The costs consist of:
- Notary: depending on canton and effort.
- Commercial register: fee for the amendment and registration.
- Domicile at the new location: rent or domicile fee.
- Advice: tax planning and preparation of documents.
For a simple move without special features, official and notarial costs are usually in the low four-figure range. The bigger lever is almost always taxes.
From October 2026: the Transparency Register
On 1 October 2026, the new Transparency Act enters into force. Every change in the commercial register after that date triggers the obligation to report the beneficial owners to the Transparency Register within one month, even if the general transitional period is still running. If you are planning a move for the autumn, prepare the report at the same time. The applicable deadlines are explained at transparenzregister.ch.
FAQ
Do I have to rewrite the articles of association completely?
No. Only the article on the registered office is amended. Many companies, however, use the opportunity to bring outdated articles in line with current company law.
Can I move the registered office retroactively?
No. The move becomes effective upon registration in the commercial register. For tax purposes, what also matters is from when the company is actually managed at the new location.
Do I need my own office at the new location?
Not necessarily. A domicile address is permitted. For tax purposes, however, it must be clear where management actually takes its decisions.
Does my VAT number change?
No. The UID and VAT numbers stay the same. The new address must, however, be reported to the Swiss Federal Tax Administration.
Can I move the registered office abroad?
In principle yes, but that is a much more complex process with different legal and tax consequences. For the opposite direction, see our article Relocating Your Business to Switzerland in 10 Steps.
Planning a change of seat? SWISS COMPANY AG organises domicile, notary and commercial register for you and aligns the timing with your tax planning. More about administration in Switzerland
This article is for general information only and does not replace legal or tax advice in individual cases.
