English guide

What Does a Capital Increase Cost in Switzerland?

Notary, commercial register, auditor and issuance stamp duty – the four cost blocks of a capital increase for a Swiss GmbH or AG, with three worked examples.

ON

Online Notariat team

6 November 2026

Reviewed by our notary in St. Gallen

6 min read

Key takeaways

A capital increase costs from CHF 1,500 with us, plus a CHF 200 commercial register fee. An auditor and stamp duty only apply in certain cases – and the amount of the increase does not affect our price.

  • Fixed price: CHF 1,500 for cash, CHF 2,500 for a set-off or a combination – for GmbH and AG, if all shareholders take part
  • Auditor only for set-off, contribution in kind, increase from equity or restricted subscription rights (around CHF 500–700)
  • Stamp duty: 1 % only on contributions above CHF 1 million, cumulative since incorporation

“What will it cost?” is usually the first question when a Swiss GmbH or AG wants to raise its capital. The honest answer: less than many expect – provided you know which cost blocks exist and which of them actually apply in your case.

The four cost blocks

1. Notarial work

Fixed prices for a capital increase at online-notariat.ch
VariantFixed price
Cash contribution (GmbH or AG)CHF 1,500 + VAT
Set-off, e.g. convertible loan (GmbH or AG)CHF 2,500 + VAT
Combination of cash and set-offCHF 2,500 + VAT
Contribution in kind, from equity, capital band, conditional capitalindividual quote
Optional: fully digital by Swiss QES+ CHF 150 (from the third person + CHF 50 each)

Included: resolution, amendment of the articles, subscription form, capital increase report, notarial deed and commercial register filing. Condition for the fixed price: all shareholders take part (universal meeting), and you enter the details in our AI assistant or submit the online form complete.

2. Commercial register

The register charges CHF 200 for the amendment of the articles (federal fee ordinance). For a GmbH, CHF 70 per new partner is added, because GmbH partners are entered in the public register – AG shareholders are not. Publication in the Swiss Official Gazette of Commerce is included.

3. Auditor

No auditor is needed for a pure cash contribution without restriction of subscription rights. In all other cases, a licensed auditor confirms the capital increase report. We coordinate the auditor at a fixed price on preferential terms, usually around CHF 500–700.

4. Issuance stamp duty

The federal issuance stamp duty is 1 % – but only to the extent that the shareholders' contributions since incorporation exceed CHF 1 million in total (Art. 6(1)(h) Stamp Duty Act), including share premium. Splitting an increase into several smaller ones does not help, as the allowance is cumulative.

Three worked examples

Three worked examples
CaseOur feeThird-party costsTotal
GmbH, cash, CHF 20,000 → 50,000CHF 1,500Register CHF 200CHF 1,700
AG converts a CHF 300,000 loan (existing contributions CHF 100,000)CHF 2,500Auditor approx. CHF 500–700, register CHF 200approx. CHF 3,200–3,400
AG round: CHF 1m cash + CHF 400,000 loan conversion (existing contributions CHF 600,000)CHF 2,500Auditor approx. CHF 500–700, register CHF 200, stamp duty CHF 10,000approx. CHF 13,200–13,400

All amounts plus VAT on our fee. The third example shows that in larger rounds, stamp duty – not the notarial work – drives the total. Run your own figures in our cost calculator (in German) for a non-binding estimate.

What drives the cost – and what does not

  • Not the amount: our fixed price and the register fee are the same for CHF 10,000 and CHF 5 million
  • Type of contribution: set-off and contributions in kind require a report and an auditor, cash does not
  • All shareholders on board: with a universal meeting, a single deed suffices
  • Complete information: entering everything in the AI assistant or the online form avoids follow-up questions – the basis of our fixed price

Not included

Valuation advice, negotiations with investors, shareholders' agreements and tax advice are not part of the notarial work. If you need them, your fiduciary or law firm takes care of them – we then handle the execution at a fixed price. For converting a loan, see Converting a convertible loan in Switzerland.

Frequently asked questions

What does a capital increase cost in total?+

A simple capital increase paid in cash costs CHF 1,500 plus VAT with us, plus the CHF 200 commercial register fee. With a set-off – for example converting a loan – it is CHF 2,500 plus the auditor (around CHF 500–700) and the register fee. Once cumulative contributions exceed CHF 1 million, the issuance stamp duty of 1 % on the excess is added.

Does the cost depend on the amount of the increase?+

Our fixed price does not: it is the same for CHF 10,000 and for CHF 5 million. The commercial register fee for the amendment is also fixed (CHF 200). Only the stamp duty depends on the amount – and only once the shareholders' total contributions since incorporation exceed CHF 1 million.

When is an auditor required?+

Not for a cash contribution without restriction of subscription rights (Art. 652f(2) Swiss Code of Obligations). For a set-off, contribution in kind, increase from equity or restricted subscription rights, a licensed auditor must confirm the capital increase report. We coordinate the auditor at a fixed price on preferential terms.

Is the calculator result binding?+

No. The calculator provides a non-binding estimate based on your inputs and does not replace a quote or advice. Our quote for your specific situation is what counts.

Capital increase at a fixed price

Start with our AI notary assistant – it speaks English, is available 24/7 and only needs a quick e-mail verification, no account.

Prefer a person? Our team in St. Gallen is happy to help in English: +41 71 272 26 55.

Or contact our team →

Flat fees excl. VAT; official commercial register fees are charged separately by the registry.