Lithuanian entrepreneurs can establish and own Swiss companies while maintaining their existing business activities in Lithuania. This guide explains Swiss GmbH and AG structures compared with Lithuanian UAB, AB and MB companies, Swiss resident representation, corporate taxation, banking, VAT, relocation and property investment, as well as practical options for building a Lithuania–Switzerland business structure.
# From Lithuania to Switzerland: A Guide for Entrepreneurs and Investors
I have created wealth. Now the question is: where is it protected?
Start with the numbers
Considering a Swiss company, an existing business or a property purchase? Start with Alpine Capital’s company formation calculator, property purchase calculator and available Swiss companies. These provide an initial orientation before a personal assessment.
The question is not necessarily whether to leave Lithuania. It is whether a carefully designed Swiss presence would strengthen what you have already built.
For a Lithuanian entrepreneur, the starting point might be a Swiss sales operation, a company for a new investment, a more international ownership structure or a future family relocation. Each project needs a different answer.
A Swiss company should have a defined purpose, not simply a Swiss address.
Lithuania and Switzerland: an established relationship
According to the Swiss Federal Department of Foreign Affairs, bilateral trade in goods reached approximately CHF 429 million in 2024. Switzerland imported CHF 254 million from Lithuania and exported CHF 175 million to Lithuania. On those figures, Lithuania was Switzerland’s largest Baltic trading partner in goods.
The relationship also extends to education, research and public-sector cooperation. Under the second Swiss contribution, CHF 45.2 million is allocated to programmes in Lithuania covering health, civic participation and vocational education. These are established bilateral connections, not a newly invented business corridor.
Lithuanian businesses already connecting with Switzerland
A business can reach Switzerland through its own Swiss company, a local distributor or another commercial partnership. These models should not be confused.
Monetha GmbH
Monetha GmbH is a Swiss-Lithuanian technology company based in Zug, developing digital solutions using Ethereum blockchain technology.
Its platform connects online retailers with consumers through cashback and loyalty programmes, allowing shoppers to earn rewards while helping merchants attract customers and encourage repeat purchases.
Teltonika: Lithuanian technology in the Swiss market
Teltonika is a Lithuanian technology company known for industrial routers, gateways, modems and IoT connectivity solutions.
In Switzerland, its products are distributed by SATOMEC AG in Cham, giving Swiss business customers local access to Teltonika equipment and support. This is a practical example of a Lithuanian technology brand entering the Swiss market through a local distribution partner.
LIGHT CONVERSION: Lithuanian laser technology in Switzerland
LIGHT CONVERSION is a Lithuanian technology company specialising in advanced femtosecond laser systems for scientific, industrial and medical applications.
In Switzerland, the company works with GMP SA in Renens as an official distribution partner, providing Swiss customers with local access to its laser technologies and related support.
For an entrepreneur planning market entry, the practical lesson is to choose the structure that fits the activity. Distribution may be sufficient for one business; another may need its own Swiss contracting entity, management and employees.
People who connect Lithuania and Switzerland
Jurgis Šaulys: Lithuanian diplomacy and Lugano
Jurgis Šaulys, a signatory of Lithuania’s 1918 Act of Independence and a diplomat, spent his later years in Switzerland. He died in Lugano in 1948 and is buried there. His story is a historical connection, not a claim about a present-day business resident.
Jeanne Hersch: a Swiss philosopher with Lithuanian family roots
Jeanne Hersch was born in Geneva in 1910. Her father, Liebmann Hersch, came from Lithuania. She is therefore a documented example of a Swiss intellectual with Lithuanian family roots, rather than a Lithuanian entrepreneur who relocated to Switzerland.
Eglė Kulbokaitė: a contemporary cultural connection
Artist Eglė Kulbokaitė works with Dorota Gawęda in a Basel-based duo. CERN’s official artist profile records their Basel base and their participation in the Collide residency programme in 2022, providing a contemporary connection through art, science and international collaboration.
Lithuanian and Swiss company forms compared
Lithuanian UAB and Swiss GmbH
A Lithuanian UAB is a private limited liability company. Its minimum share capital is EUR 1,000, and its shareholders may be individuals or legal entities.
A Swiss GmbH is broadly comparable as an owner-managed limited liability company, but its minimum capital is CHF 20,000, fully paid in. Its shareholders are entered in the commercial register. Swiss incorporation involves a notarial act and commercial registration.
The practical comparison is therefore not simply UAB versus GmbH by name. Capital, ownership disclosure, management arrangements and ongoing administration must also be considered.
Lithuanian AB and Swiss AG
A Lithuanian AB has a minimum share capital of EUR 25,000. Its shares may be publicly offered or traded subject to securities law.
A Swiss AG requires at least CHF 100,000 of share capital. At incorporation, at least 20% of the nominal value of each share must be paid in, with a minimum aggregate payment of CHF 50,000. An AG does not need to be listed on a stock exchange.
An AG can be considered where the intended ownership and investment arrangements favour a share-based corporate structure. It is not automatically the best choice merely because its capital requirement is higher.
Lithuanian MB: not a direct Swiss equivalent
Lithuania’s mažoji bendrija, or MB, is a limited liability small partnership with no statutory minimum share capital. It may have up to ten members, who must be natural persons.
It should not be treated as legally interchangeable with a Swiss GmbH. In particular, a structure designed to admit a corporate investor needs a separate review.
The Swiss resident-representation requirement
A Swiss GmbH or AG must be capable of being represented by a person resident in Switzerland. The appointment and signing arrangements must satisfy this requirement. Lithuanian founders can retain ownership without taking a Swiss equity partner merely to meet it.
Ownership and Swiss-resident representation are separate matters. A resident director or manager is part of the company’s governance, not simply a name supplied for registration.
Corporate tax: compare the 2026 rules, not old Baltic assumptions
Lithuania
Lithuania’s standard corporate income tax rate in 2026 is 17% of taxable profits. Lithuania should not be confused with a system under which ordinary corporate income tax arises only when profits are distributed.
Qualifying small entities with revenue not exceeding EUR 300,000 may benefit from a 7% rate. Eligible new entities may qualify for 0% during their first two tax periods, subject to the statutory conditions and exclusions.
Switzerland
Swiss corporate taxation depends on the canton and municipality as well as federal tax. The Canton of Schwyz publishes an effective combined profit-tax burden of 11.78%, including direct federal tax, for its lowest-tax municipalities.
This is a location-specific reference, not a universal Swiss rate or an individual quote for every company in Wollerau. Capital taxes, the tax base and the actual business structure also need to be assessed.
For multinational groups within the OECD minimum-tax rules, including the EUR 750 million consolidated revenue threshold, the 15% minimum-tax framework must also be considered.
A sound comparison includes annual operating costs, not only headline tax rates. A Lithuanian company eligible for 7% tax may have no tax-driven reason to add a Swiss entity.
The commercial benefit must justify the additional structure.
Dividends: company tax is not the shareholder’s final tax
Lithuania generally taxes dividends received by individuals at 15%. To illustrate: a Lithuanian company with EUR 100,000 of taxable profit, paying standard 17% corporate tax and distributing all remaining profit to a Lithuanian-resident individual, would leave EUR 70,550 after both taxes. The combined burden in this simplified example is 29.45%. This calculation assumes the standard rates, a full distribution and no special relief or other adjustments.
Swiss dividends are generally subject to 35% Swiss withholding tax. That is not necessarily the final tax cost: domestic or treaty-based relief may be available, subject to eligibility and the required procedures. Switzerland and Lithuania have a double taxation agreement.
The outcome differs according to whether the shareholder is an individual or a company and where that shareholder is tax resident.
VAT and market access: Switzerland is not another EU member state
Lithuania’s standard VAT rate is 21%; Switzerland’s is 8.1%. However, incorporating in Switzerland does not give a business a free choice to replace Lithuanian or EU VAT with Swiss VAT on every invoice. Registration, the transaction and the applicable place-of-supply rules require separate analysis.
Switzerland is outside the EU customs union. Goods moving between Lithuania and Switzerland require consideration of customs formalities and import taxation; this is not the same as moving goods between two EU member states.
For a Lithuanian manufacturer or trading business, map the physical delivery, seller, buyer and importer before designing the invoicing structure.
Swiss property: commercial premises and residential investments differ
Under the current framework described by the Federal Office of Justice, business premises can generally be acquired by foreign purchasers without Lex Koller authorisation. This includes qualifying offices, workshops and other commercial premises, including property rented to a business operator.
Residential investment property is treated differently. A foreign-controlled Swiss company does not automatically remove the restrictions. Conversely, an EU/EFTA citizen genuinely resident in Switzerland is generally outside the category of foreign non-residents under Lex Koller. The buyer’s status, ownership structure and actual use of the property must be assessed before purchase.
Lex Koller changes were put into consultation in 2026. Proposed restrictions should not be confused with enacted law, and a transaction should be reviewed against the rules applicable when it proceeds.
A new company or an existing Swiss company?
An existing Swiss company may be worth considering when it has previously similar business model to intended new company, but its age is not a substitute for due diligence. Review the financial statements, tax position, liabilities, contracts and ownership history before agreeing to an acquisition.
Banking arrangements must also be reviewed in connection with the ownership change. An existing account should not be treated as an unconditional banking approval for a new owner or a different activity.
The decision should be based on the company’s suitability and the transaction risks, not simply on the earliest available incorporation date.
Your Swiss project, coordinated from Wollerau
At Alpine Capital, we help international entrepreneurs turn a Swiss business idea into a structured implementation plan.
For a Lithuanian entrepreneur, this can include coordinating AG or GmbH formation, Swiss-resident representation, Swiss approperate employees, bank-account applications, accounting and tax support, a business address or office, and suitable legal or notarial specialists. Property projects can include acquisition review, financing and transaction coordination.
The first discussion should establish what you are building, who will own and manage it, which activities belong in Switzerland and whether relocation or property forms part of the plan.
You do not need to abandon a successful Lithuanian business to explore a Swiss presence. You need a clear reason for each part of the structure and a practical plan to make it work.
Discuss your project with Alpine Capital. Contact: team@alpinecapital.ch
Built in Lithuania. Structured for the next stage in Switzerland.
This article provides general information, not individual legal, tax, investment or immigration advice. Company examples do not imply an endorsement, client relationship or affiliation with Alpine Capital. Availability, bank acceptance and regulatory or cantonal approvals remain subject to the relevant assessments.*