Overview
Switzerland operates a decentralised commercial register system rooted in its federal structure. Each of the 26 cantons maintains its own Handelsregister (Commercial Register), while the federal Zefix portal provides a single, free point of access to core company data nationwide. Company names, legal forms, officers, and registered purposes are all publicly available.
Financial statements of private companies are not publicly available, and beneficial ownership information is held within internal company records. A federal transparency register for beneficial owners is expected in autumn 2026, though access will be restricted to authorities and financial intermediaries. Basic company verification runs through Zefix; deeper due diligence on financials and ownership requires alternative channels.
Official Registers
Handelsregister (Commercial Register) — Cantonal Registers
Switzerland's 26 cantonal Handelsregister offices are the authoritative registers of record. Each canton registers companies domiciled within its territory and issues official documents, including the Handelsregisterauszug (Trade Register Extract). Available information includes:
- Company name and registered address
- Legal form
- UID (Unternehmens-Identifikationsnummer / enterprise identification number)
- Purpose clause (activity description)
- Share capital (for AG, GmbH)
- Authorised signatories and their signing authority
- Auditors
- Recent changes and historical mutations
Extracts are available digitally and carry full legal validity. They are widely used by banks, courts, notaries, and counterparties to confirm a company's legal existence and representation.
Zefix (Zentraler Firmenindex)
Zefix, operated by the Federal Office of Justice (Bundesamt für Justiz), is the Central Business Name Index. It aggregates data from all 26 cantonal commercial registers into a single searchable portal available free of charge. Zefix provides current core data on all active registered entities: name, UID, legal form, address, purpose, officers, auditors, and capital, as well as links to historical publications in the SOGC. A subset of Zefix data is also accessible as open data via opendata.swiss.
Zefix itself does not issue official documents; those are sourced from the respective cantonal register. The related service Regix allows users to check whether a specific company name is already registered in the central index.
SHAB / SOGC (Schweizerisches Handelsamtsblatt / Feuille officielle suisse du commerce)
The Swiss Official Gazette of Commerce is the official publication channel for all commercial register mutations. Every new registration, change of officers, capital modification, or dissolution is published electronically in the SOGC. These publications are publicly accessible and serve as an important historical record for verifying corporate events, including the founding of a company (certificate of incorporation equivalent).
Transparency Register for Beneficial Owners (forthcoming)
On 26 September 2025, the Swiss Parliament adopted the TJPG (Bundesgesetz über die Transparenz juristischer Personen und die Identifikation der wirtschaftlich berechtigten Personen — Federal Act on the Transparency of Legal Entities and Identification of Beneficial Owners), which introduces a central federal register of beneficial owners managed by the Federal Office of Justice. The register is expected to become operational in autumn 2026; the referendum deadline passed unused on 15 January 2026, and the implementing ordinance (TJPV) consultation closed in early 2026.
Key features:
- Scope: capital companies (AG, GmbH, Kommanditaktiengesellschaft) and certain foreign entities with a Swiss nexus. Associations (Vereine), foundations (Stiftungen), sole proprietorships, and partnerships are explicitly excluded from the TJPG.
- Covered entities must register their UBOs (natural persons holding or controlling at least 25% of shares or voting rights) within one month of their entry in the commercial register; changes must be reported within one month.
- The register will not be publicly accessible. Access is limited to designated Swiss authorities (tax authorities, land registries, customs) and financial intermediaries subject to AML obligations.
- Non-compliance can attract fines of up to CHF 500,000.
Until the new register is operational, Swiss companies (AG and GmbH in particular) are already required under the Code of Obligations (Art. 697j CO) to maintain an internal register of beneficial owners (Verzeichnis der wirtschaftlich berechtigten Personen). This internal register must be accessible in Switzerland at all times but is not publicly available; only shareholders, board members, auditors, and competent authorities may consult it.
Registration and Publication Requirements
Companies (AG, GmbH, and other capital companies)
All capital companies must be registered in the cantonal Handelsregister. The main forms are:
- Aktiengesellschaft (AG) — Company limited by shares (société anonyme)
- Gesellschaft mit beschränkter Haftung (GmbH) — Limited liability company (société à responsabilité limitée)
- Kommanditaktiengesellschaft — Partnership limited by shares
- Genossenschaft — Cooperative
Registration creates legal personality. Articles of association (Statuten) must be notarised and filed. Officers and authorised signatories are recorded and published in the SOGC.
Financial statements: All legal entities must prepare annual financial statements (balance sheet, profit and loss statement, notes) under the Swiss Code of Obligations. These must be approved by the general assembly within six months of the financial year-end. However, there is no general obligation to file financial statements with the commercial register or to make them publicly available. Financial statements are filed with the tax authorities as part of the annual tax return. Only companies listed on the SIX Swiss Exchange are required to publish their financial statements publicly.
Audit requirements depend on company size. Larger companies undergo an ordinary audit; smaller ones may opt out entirely (Opting-out) if they have fewer than 10 full-time employees and all shareholders agree.
UBO obligations: Currently, AG and GmbH companies must maintain an internal register of beneficial owners. From autumn 2026, registration in the new federal transparency register will be mandatory.
Sole Proprietors (Einzelunternehmen / Entreprise individuelle)
Sole proprietors are required to register in the commercial register only if their annual revenue exceeds CHF 100,000. Below this threshold, registration is voluntary but often recommended, as it provides name protection and enhanced credibility.
Sole proprietors are not subject to UBO filing requirements. Those with revenue under CHF 500,000 may use simplified accounting and are not required to file financial statements.
Partnerships
General partnerships (Kollektivgesellschaft) and limited partnerships (Kommanditgesellschaft) must register in the commercial register. They are subject to accounting obligations if revenue exceeds CHF 500,000. Partnerships are excluded from the TJPG scope; no UBO filing requirement applies.
Associations (Verein / Association)
Under Swiss law, an association acquires legal personality upon adoption of its articles of association; registration in the commercial register is not required for this. However, associations that conduct commercial operations must register. Associations that are professionally involved in collecting and distributing funds for charitable purposes abroad must also register.
Registered associations must keep a membership register and have at least one representative domiciled in Switzerland with signing authority. They are also subject to commercial bookkeeping obligations.
Foundations (Stiftung / Fondation)
Foundations must generally be registered in the commercial register. However, family foundations (Familienstiftungen) are exempt from this requirement under Swiss law.
Summary Table
| Entity type | Commercial Register | Financial filing (public) | UBO filing |
|---|---|---|---|
AG / GmbH | Mandatory | Not public (listed companies only) | Mandatory (from autumn 2026) |
Sole proprietor (≥ CHF 100k) | Mandatory | Not public | Not applicable |
Sole proprietor (< CHF 100k) | Voluntary | Not public | Not applicable |
Partnerships | Mandatory | Not public | Not applicable (excluded from TJPG) |
Association (commercial) | Mandatory | Not public | Not applicable (excluded from TJPG) |
Foundation | Mandatory (except family foundations) | Not public | Not applicable (excluded from TJPG) |
With Topograph
Topograph aggregates Swiss company information from Zefix and the cantonal commercial registers, returning company identity and officers in a single API call.
Available Data
Company Profile
- Legal name (in the language of registration: German, French, Italian, or English)
- UID (Unternehmens-Identifikationsnummer)
- Legal form (mapped to eCH-0097 and ISO 20275 standards)
- Registered address
- Share capital
- Activity description (purpose clause)
- Status (active, dissolved, etc.)
Legal Representatives
- Names and signing authority
- Extracted from structured SOGC publication texts via AI enrichment
Activity Codes
- Inferred from the free-text purpose clause via AI enrichment
Note: Shareholder data and UBO data are not available from Swiss registries via Topograph, as these are not publicly accessible in Switzerland.
Available Documents
| Document type | Local name | Comment |
|---|---|---|
Register extract | Handelsregisterauszug | Sourced from the cantonal commercial register; all 26 cantons supported |
Certificate of incorporation | SOGC founding publication | Sourced from SOGC/SHAB; available when the founding publication exists in the SOGC archive |
Financial statements and UBO extracts are not available: private company accounts are not filed publicly in Switzerland, and the beneficial ownership register is restricted to authorities and financial intermediaries.
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