Quiz — Swiss Company Formation Masterclass

Question 1 of 10

What is the minimum share capital for a Swiss GmbH, and what percentage must be paid at incorporation?

A CHF 10,000 / 50%

B CHF 20,000 / 100%

C CHF 50,000 / 50%

D CHF 100,000 / 100%

Question 2 of 10

Which share type was abolished for Swiss private AGs in 2019?

A Registered shares

B Preference shares

C Bearer shares

D Non-voting shares

Question 3 of 10

In a Swiss GmbH, how many managers must be domiciled in Switzerland?

A None required

B At least one

C At least half

D All managers

Question 4 of 10

What is the effective corporate tax rate in Baar, Zug?

A 8.5%

B 11.91%

C 14.5%

D 21.0%

Question 5 of 10

What is the purpose of the capital deposit account (Kapitaleinzahlungskonto)?

A Day-to-day business transactions

B To hold share capital — blocked until Commercial Register entry

C To receive client payments

D To pay supplier invoices

Question 6 of 10

GmbH shareholders are registered in which public database?

A ZEFIX (Swiss Central Business Name Index)

B Swiss Commercial Register (Handelsregister)

C FINMA registry

D Swiss Tax Registry

Question 7 of 10

What is the minimum annual cost of VOZ domiciliation (registered address + resident manager)?

A CHF 300/year

B CHF 530/year

C CHF 1,200/year

D CHF 2,500/year

Question 8 of 10

A Swiss IP Box claim requires what documentation to be defensible?

A Patent registration only

B Proof that IP was self-developed in Switzerland with Swiss R&D activity

C Simply having a GmbH in Zug

D A FINMA no-action letter

Question 9 of 10

What is the "collective signature" requirement for a resident manager?

A The manager can sign alone for all purposes

B Two signatures required — manager + owner

C A notary must witness all signatures

D The entire board must sign together

Question 10 of 10

Which French tax provision requires departing residents with Swiss company holdings to pay tax on unrealized gains?

A Article 123 ter CGI

B Article 167bis CGI (exit tax)

C Article 44 CGI

D Article 209B CGI

Course Quiz

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