Incorporate a new company – update existing record

Setting up your own company is first of all a matter of choosing the adequate legal form with regard to your business plan and financial resources. It is not our main function to provide you with advice during this stage. However, as far as no notary public has to be involved in the implementation of your company, you may refer to the guidance booklets available on our website, providing you with basic information regarding how to register and the legal requirements that you must adhere to (in French and German only, for any details in English, please contact our office).


  • When setting up a joint stock company or a private limited company, please address to a notary in our canton.
  • For any major implementation and business activity plans in our canton, please contact the Fribourg Development Agency.
  • With regard to value added tax (VAT), companies headquartered abroad must check if they are subject to VAT. If a company provides services in Switzerland, it must pay Swiss VAT. Only companies with a total annual taxable turnover of less than CHF 100,000 in Switzerland are exempt from paying VAT. You can find the VAT registration form and further information here (in German only):

In addition to the process of incorporation, existing recorded information has to be kept updated. Any relevant amendment of registred information has to be recorded too and the respective application has to be filed with no delay by the supreme managing body of a company. Contact our office if you have questions concerning these applications.

Appointment of an auditor and opting-out

Since January 1, 2008, limited liability companies, cooperatives and foundations have to appoint a licensed auditor. According to the new legal framework, only auditors licensed by the Federal audit supervisory authority (Eidgenössische Revisionsaufsichtsbehörde) may be appointed. For further information please refer to its website.

However, under certain conditions, companies not subject to ordinary audit (art. 727 Code of obligations) may, with the consent of all shareholders, waive the (limited) audit (so called “opting-out”, art. 727a Code of obligations). Please contact us if you have questions concerning the respective procedure.