Deletion of a Company from the Commercial Register in Switzerland: What You Need to Know

Why deletion is necessary

The Commercial Register records the existence of a company. If operations cease, the company must be officially deleted to avoid ongoing obligations such as bookkeeping, tax returns, and registry entries.

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Requirements for deletion

a) Sole proprietorship

Can be deleted if:

• Business activity has ceased
• No outstanding debts remain
• The owner submits a deletion request (form or written application)
• If registered, deletion is processed by the cantonal commercial registry office.

b) LLC or PLC

Additional requirements:

• Dissolution resolution by shareholders or general assembly
• Liquidation and publication in the register (“company in liquidation”)
• Publication in the Swiss Official Gazette of Commerce (SHAB)
• Distribution of liquidation proceeds
• Preparation of the final liquidation balance sheet
• Submission of deletion request to the registry

Deletion can only be requested after one year (or three months in an expedited procedure) following the last call to creditors.

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Tax aspects

• Deregistration with cantonal tax authorities, VAT department of the FTA (if VAT liable), and social security
• Full declaration and payment of taxes up to deletion
• Submission of final accounts and liquidation balance sheet to the tax office

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Common mistakes to avoid

• No proper liquidation (for LLC/PLC)
• Missing creditor calls in the SHAB
• Failure to deregister for tax purposes
• Outstanding social security contributions
• Incomplete accounting records

Tip: Settle all liabilities in advance and seek legal or tax advice if needed.

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Conclusion

Deleting a company from the Commercial Register is more than a formality—it’s a legal and accounting closure. Sole proprietorships are straightforward, while LLC and PLC require formal, time-bound liquidation.

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