What is a capital contribution account?
A capital contribution account is a special bank account used exclusively for depositing the legally required starting capital when forming a stock corporation or LLC. The bank blocks this account until the company is successfully registered in the commercial register.
Important features:
Earmarked: The account is used exclusively for the deposit of the founding capital
Temporary: After registration of the stock corporation or LLC in the commercial register, the account is closed
Legally regulated: The establishment is based on the Swiss Code of Obligations
Central functions:
The capital contribution account fulfills several important functions in the foundation process. It guarantees the safe custody of the founding capital and serves as official proof of the actual capital deposit. Blocking the account ensures that the deposited funds cannot be used prematurely. This creates comprehensive legal certainty for all parties involved in the foundation process, from the founders to the bank to the commercial registry office.
How do you open a capital contribution account?
Opening a capital contribution account begins with sending a formal application to the chosen bank. This application must be carefully completed and contains important information about the planned company and the founders. Sending the application can be done online with most banks.
The bank then performs an internal compliance check, which includes several aspects:
Verification of the identity of all founding members
Analysis of the source of the deposit funds
Evaluation of the business model
Review of corporate documents
Compliance check according to the Anti-Money Laundering Act
This review process can take between a few days and several weeks, depending on the complexity of the case and the bank's workload. After successful verification and approval by the bank, the account is opened, and the founders receive the payment instructions.
Only after this official approval can the actual capital deposit be made. The bank monitors the deposits and ensures that they meet legal requirements.
How is the minimum capital deposited?
The statutory minimum capital requirements in Switzerland are clearly defined:
Stock corporation (AG): has a minimum capital of CHF 100'000, whereby at least 20% and in absolute figures at least CHF 50'000 must be paid in.
Limited liability company (GmbH): has a minimum capital of CHF 20'000, whereby 100% must be paid in, a partial release is not possible.
The payment process takes place in three steps:
Account opening: Opening a capital contribution account with a Swiss bank
Deposit: Transferring the capital to the account
Blocking: The deposited capital is blocked until registration in the commercial register
Release: After registration in the commercial register, the deposited capital is transferred to the business account of the stock corporation or LLC
What confirmations are required for registration in the commercial register?
The capital contribution confirmation is a central document for the registration of your stock corporation or LLC in the commercial register. The bank issues this confirmation after successful deposit of the share capital. The document must contain the following details:
Name of the future company
Amount of capital deposited
Names of the depositors and their deposit amounts
Date of deposit
Signature of the bank
Attention: Most confirmations have an expiration date (usually between six and twelve months). After depositing the capital, it is therefore advisable not to wait too long before registering the company with the commercial registry office.
The capital contribution confirmation proves the actual paid-in capital and protects creditors against fraudulent formations. The notary's office and the commercial registry office carefully check these documents before the definitive registration of the company.
If you need assistance in founding your company, Jurata will gladly guide you through the entire process. Thanks to partnerships with UBS and Zürcher Kantonalbank, you benefit from attractive conditions for your capital contribution account. In the case of a company formation with Jurata, the capital contribution is seamlessly integrated into the digital formation process and directly coordinated with the partner banks. This avoids unnecessary intermediate steps and efficiently coordinates the account opening and the issuance of the capital contribution confirmation.
What are the typical costs for a capital contribution account?
The costs for a capital contribution account at Swiss banks are typically based on the deposited capital. Banks usually charge 1 per mille of the deposit amount as a fee.
Depending on the bank and the deposit amount, the costs normally range between CHF 125 and CHF 5'000. These fees cover the bank's administrative efforts for opening the account, capital management, and issuing the required confirmations.
Conclusion: The most important points on the capital contribution
The correct capital contribution is a central block for the successful formation of your stock corporation or LLC. The most important aspects at a glance:
Minimum capital: CHF 100'000 respectively CHF 50'000 for AG, CHF 20'000 for GmbH
Capital contribution account with a Swiss bank
Capital contribution confirmation as proof for the notary's office and the commercial registry office
Careful documentation of all deposits
Compliance with statutory regulations
A professional approach and thorough preparation are crucial for a smooth process of capital contribution and company formation. With the right planning and attention to all legal requirements, nothing stands in the way of your successful business launch in Switzerland.
Jurata AG supports you as a digital legal service provider in professional company formation. With our expertise in Swiss corporate law and our cooperation with partner banks, we guarantee a smooth process for your capital contribution.
