The new rules change how VAT on digital services is to be collected. Existing (2014) rules demand VAT to be accounted for based on the location of the supplier, but from Jan 1, 2015, the rules change. After Jan 1 VAT will have to be applied based on the customer's EU location. All digital service suppliers (EU and non-EU) will be affected.

The minimum capital requirement for a Swiss Limited Liability Company is CHF 20,000 and the maximum is CHF 2,000,000. At least 20% has to be paid (in cash or in kind) prior to incorporation.

It doesn't matter. Any company selling digital services in the EU need to follow the new VAT rules. Including US companies, and of course Swiss ones.