How much does a GmbH cost per year without having any incomes?

I think in this case you only have to pay what is called capital tax, and it shouldn't be much, but I don't know exactly how much.

Is this tax calculated based on the 20'000CHF of the foundation?

Thank you

The value of the company is based on how much money it has. But aside from the personal wealth tax, I can't think of any ongoing expenses.

Aren't you required to submit accounts? Even if you do it yourself, it takes time, and time is money.

Zero accounts are very very easy to submit. It'd maybe take you half an hour?

For small companies at least, the tax forms are simpler than for personal tax.

As ever, the short answer is "it depends". In canton Graubünden, for example, a GmbH pays a minimum of CHF 390 tax per annum regardless of (lack of) turnover

I think this is what is called "Kapitalsteuer" that you have to pay always.

Ah yes. BL has something similar. I'd forgotten that.

Do you know how it is in Canton Zürich?

The method to value a shareholder’s interest in an AG or GmbH is at 3 of this document (also see 49 for GmbH reference):…D_20180326.pdf