c/o address (care of)
c/o stands for "care of": the post reaches the addressee at someone else's address. In the Swiss commercial register, a c/o address means a company's legal domicile is the address of a third party, the domicile holder, whose written declaration must be filed under Art. 117 HRegV.
What c/o means
c/o is short for "care of". On a letter, "Anna Muster, c/o Peter Beispiel" means the post goes to Peter Beispiel's letterbox and he passes it on. German speakers read it as "bei", French speakers as "aux bons soins de", Italian speakers as "presso". The abbreviation itself is the same in all four languages.
The c/o address in Swiss register law
Every company entered in the Swiss commercial register has a seat (the commune, e.g. Zug) and a legal domicile: the street address where it can be reached at that seat (Art. 117 para. 1 and 2 HRegV). The legal domicile can be the company's own premises or the address of a third party. The second case is the c/o address.
The third party is the domicile holder (Domizilhalter, domiciliataire, domiciliatario). When a company registers a c/o address, it must file the domicile holder's written declaration that it grants the company a legal domicile there (Art. 117 para. 3 HRegV). If an address looks like an undeclared c/o address, the register office asks for that declaration or for proof of own premises, such as a lease or a land register extract (Art. 117 para. 4 HRegV).
Domicile holders are usually fiduciaries, law firms, domiciliation providers, a board member or, for a small company, the founder's family. A stock corporation set up as a holding company in Zug often sits c/o its fiduciary. Foundations are frequently domiciled with a lawyer or with a member of the foundation board.
How it appears in the register and the SHAB
The address field of the register entry contains "c/o" and the domicile holder's name. When a company moves its domicile to a third party, the SHAB mutation notice reads "Domizil neu: c/o ..." in German, "Nouvelle adresse:" in French and "Nuovo recapito: c/o ..." in Italian. The register offices of Geneva and Vaud usually put the street before the c/o.
What it tells you about a company
A c/o address is lawful and common. It tells you the company is reached at someone else's address at its seat, and that post and official documents go through the domicile holder. For research, check these points:
- Who the domicile holder is. A fiduciary or law firm often also keeps the books or sits on the board.
- How many companies share the address. Our guide to domiciliation addresses lists the addresses that host the most companies.
- Where the business actually operates. The operating site may be a branch in another commune, or appear only on the company's website.
- Whether the entry is current. A register extract shows the latest domicile and its date of entry.
For sales, a c/o address is a weak target for a site visit or a cold call to reception. Look for the people with signing authority instead. Our guide on how to check a Swiss company covers the other fields worth reading.
When the domicile ends
If the domicile holder terminates the arrangement and the company registers no new address, it has no legal domicile at its seat. For a stock corporation or a GmbH, the register office sets a deadline and then refers the case to the court, which can order the company's dissolution (Art. 731b para. 1 item 5 and Art. 939 CO). A sole proprietorship without a legal domicile is struck off after a call in the SHAB goes unanswered, and a branch of a Swiss company after its head office fails to respond (Art. 934a CO). The deletion is then published in the SHAB.
Muster Holding AG, in Zug, CHE-123.456.789, Aktiengesellschaft (SHAB Nr. 45 vom 05.03.2025). Domizil neu: c/o Beispiel Treuhand AG, Baarerstrasse 10, 6300 Zug.
Legal basis and sources
- Art. 117 HRegV (Commercial Register Ordinance, German text)
- Art. 731b CO
- Art. 934a CO
- Zefix, central business name index
- Swiss Official Gazette of Commerce (SHAB)
Related terms
Frequently asked questions
- What does c/o mean in an address?
- c/o means "care of". The addressee receives post at someone else's address, and that person or company passes it on. In Switzerland you also see it read as "bei" in German, "aux bons soins de" in French and "presso" in Italian.
- Can a Swiss company register at a c/o address?
- Yes. Any company can register the address of a third party at its seat as its legal domicile. The domicile holder must sign a declaration granting the domicile, and the company files it with the register office (Art. 117 para. 3 HRegV).
- Does a c/o address mean a company is a shell company?
- A c/o address shows where a company can be reached, and on its own it says nothing about activity. Holding companies and foundations use one very often. To judge activity, look at the purpose, the officers, recent SHAB notices and the company's website.