Starting a business in Switzerland
Capital deposit account in Switzerland: steps, fees and release of funds
A capital deposit account holds the cash capital of a Swiss LLC (Sàrl/GmbH) or corporation (SA/AG) before Commercial Register registration. The bank blocks the funds and issues a capital confirmation for the notary. Once the company is registered and bank requirements are met, the money becomes available for business use.
By Romain Prieur · Swiss certified accountant
At a glance
Key takeaways
- A capital deposit account is for incorporation funding, not for paying your first suppliers.
- An LLC must receive all its subscribed capital, at least CHF 20,000. An SA needs at least 20% per share and CHF 50,000 in total paid up.
- Bank release follows Commercial Register registration and completion of the bank’s formalities.
- Compare the future business account and transfer conditions as well as the initial deposit fee.
What is a capital deposit account?
Also called a capital payment account or blocked incorporation account, it is the Swiss compte de consignation. It proves that the cash contributions have been paid and reserved for the company in formation. The bank’s confirmation becomes part of the incorporation file.
Two stages must be distinguished: founders pay up the capital by fulfilling their contribution obligations; the bank later releases the funds after registration. Payment therefore precedes the company’s legal existence, while operational access follows it.
This is not a rental security deposit account or the day-to-day account used for customers, suppliers and salaries. A sole proprietorship has no statutory share capital to deposit. Contributions in kind follow a separate process: their theoretical cash value is not transferred to the bank.
For the wider process, see how to set up a Swiss SA or our LLC formation service.
How much capital should you deposit?
For incorporation entirely in cash and Swiss francs:
| Legal form | Minimum subscribed capital | Required cash payment |
|---|---|---|
| LLC (Sàrl/GmbH) | CHF 20,000 | 100% of the subscribed capital |
| SA/AG | CHF 100,000 | At least 20% of each share and CHF 50,000 overall |
If your LLC’s subscribed capital is CHF 30,000, all CHF 30,000 must be paid. The CHF 20,000 minimum does not permit the balance to remain unpaid. Unpaid SA capital, where permitted, remains a shareholder obligation.
Budget bank fees separately and follow the bank’s payment instructions so fees do not leave a discrepancy between the amount certified and the planned capital. With foreign-currency payments, agree on conversions and the confirmation currency before transferring money. If you are choosing between structures, read the LLC and SA comparison.
Documents and information to prepare
The bank performs identity and source-of-funds checks. Its requirements depend on the case, particularly with corporate shareholders, non-resident founders or transfers from several countries.
| Topic | Useful preparation |
|---|---|
| Company in formation | Full name, legal form, registered office and intended activity |
| Capital | Amount, currency, allocation and each founder’s payment |
| Founders and controlling persons | Identity documents, addresses and bank-requested information |
| Corporate shareholders | Register extract, ownership structure and signatories’ authority |
| Origin of contributions | Sending accounts and requested supporting evidence |
| Incorporation arrangements | Notary or representative’s details and intended timetable |
Use one consistent information sheet for the bank and notary. An abbreviated company name, different registered office or missing shareholder can require corrections. Ask the bank to confirm its actual document list and secure submission channel. Prepare consistent draft articles and a corporate purpose reflecting the intended activity.
Open the account in five steps
1. Obtain the bank’s acceptance
Explain the activity, founders and source of contributions. Check whether the online route accepts your circumstances. Digital onboarding may be more restrictive than an application handled by a banking adviser.
2. Confirm the incorporation details
Settle the company name, registered office, capital and ownership split before the confirmation is issued. Notify all parties if anything changes.
3. Make the payments
Wait for official bank details and instructions. Each payment should be traceable to the correct contributor. Retain evidence and check the amount received, particularly where intermediary bank fees may apply.
4. Check the capital confirmation
Verify the company name, amount and currency. Ask the notary whether an original paper confirmation or an accepted electronic version is needed. Coordinate delivery rather than circulating a single original between several recipients.
5. Incorporate and register the company
The notary uses the confirmation with the other foundation documents. Funds remain blocked while registration is pending. Our SA formation support and LLC formation support help coordinate the overall process.
Capital deposit account fees: what to compare
A free opening offer may depend on keeping the business banking relationship afterwards. Compare the initial charge and the operating account’s cost over twelve months.
Examples checked on 19 September 2026:
| Bank | Published incorporation condition | What to check |
|---|---|---|
| PostFinance | One-off CHF 145 formation capital fee | Conversion into a business account and that account’s ongoing terms |
| UBS | Free if transferred to a UBS Business Account after incorporation | Other destinations incur commission; a CHF 1,000 minimum is stated for transfer to another bank |
These are two examples, not an exhaustive ranking. Prices and conditions can change. Additional confirmations, amendments, special cases or an abandoned incorporation may generate other fees.
Also compare supported currencies, cards, payments, charges after promotional periods and the ability to share bank transactions with your accounting software. A low deposit fee alone does not make the best business account.
When and how is the capital released?
Under Article 633 of the Code of Obligations, the bank releases the funds only after Commercial Register registration. In practice, you provide the bank’s requested evidence and complete opening or activation of the business account.
Signing at the notary is not enough. If a supplier needs prompt payment, allow time for registration and bank processing. There is no single guaranteed release period for every application.
Example: incorporation is signed on Tuesday, but equipment payment is due on Thursday. The deposited capital may still be unavailable. Agree a suitable payment deadline or arrange a properly documented advance.
Once released, the money belongs to the company and can pay genuine business expenses. Founders cannot freely withdraw it for personal purposes.
Common causes of delay
- Choosing solely on the deposit fee: ongoing account terms can matter more.
- Changing the company name after confirmation: the bank and notary must decide which documents need reissuing.
- Unclear payment origins: agree how contributions will reach the account before sending funds.
- Confusing account opening with confirmation availability: explicitly check receipt and processing of the money.
- Spending capital while it is still blocked: build a timing margin into the launch.
- Abandoning incorporation without telling the bank: returning the deposit requires a procedure and may incur fees; it is not an ordinary withdrawal.
Before scheduling the notarial signing, obtain three confirmations: the bank has accepted the file, capital has arrived and a compliant confirmation is available.
Related practical guides
Before opening the account, review subscribed and paid-up capital and the articles of association checklist so the bank and notarial documents agree.
Frequently asked questions
Can I use my personal bank account as the capital deposit account?
An ordinary personal account does not replace the incorporation deposit procedure. It may be the sending account for a contribution, but the capital must be reserved for the company in formation and the bank must issue the required confirmation.
Do contributions in kind require a capital deposit account?
The assets themselves do not pass through the account. They require specific documentation and verification. If incorporation combines assets and cash, the cash portion follows the banking deposit procedure. Coordinate both components with the notary and relevant auditor.
How long does opening a capital deposit account take?
It depends on the bank and the application. Identity checks, source of funds, foreign or corporate shareholders and document completeness affect timing. Distinguish opening the account, receiving payments, issuing the confirmation and finally releasing the money.
Can I change banks after incorporation?
Yes, but the deposit account terms may impose fees depending on where the capital is transferred. Ensure the new company account is ready in time. Check these terms before paying the capital to avoid unexpected transfer charges.
Sources
About the author
Romain Prieur
Romain is a Swiss certified accountant, entrepreneur and partner at Karpeo in Geneva. He supports business owners with company formation, accounting and taxation. He is also a co-founder of Entreprendre.ch.
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