Company name and head office
In principle a company, i.e. the name of the company can be chosen freely.
It may have an imaginary or material designation. However, the company may not cause any deception and may not run counter to
any public interests.
In case of a combination of the company with a material designation a connection with the object of the company must exist. It is recommended to have the company checked by the Commercial Register of the Kanton prior to the foundation.
The company must be distinguishable from an already registered company.
The registered office of the company can be freely chosen within Switzerland. In case, if the statutory seat is not identical with the real administration of the company, it may be significant from the fiscal point of view. Usually it is not the formal registered office but the real place of the company administration (permanent establishment) which is decisive for the tax obligation.