Could anyone advise what permits are required to setup a Kindergarten in Zurich please?

Pretty simple, one reason because you are dealing with children.

None as far as I know, just call it a Spielgruppe.

Priceless.

Yes, just go ahead and call it a Spielgruppe...

I'll tell you now even if you get past the licencing to set it up, getting a qualified teacher will be a nightmare...

I promise you, there's no money to be made in childcare...

I did it, but then I am a qualified teacher, Swiss and joined a Verein and of course, yes, I am priceless.

http://www.google.ch/search?hl=de&q=...ich+site%3A.ch

leads to

http://www.bewilligungen.zh.ch/inter...datasetid=6273

These are my guidelines which the Swiss seemed OK with. For me the biggest problem was facilities, which should be purpose built. In the UK I worked on one kiddie sized toilet and sink for every 6 kids. I have forgotten the space requirement. Staffing ratio of 2 qualified adults for every 20 kids. Policy, Rules, curriculum and individual record keeping that is open to parents/authorities. Very careful admission procedure/health statement/ up-to-date immunizations. Training in mop-up/accident/ emergency procedures- clearly posted. Regular Fire and lockdown drills. Sanitation procedures, storage of hazardous poisonous chemicals. Training in the use of fire extinguishers- which ones do what. Up-to-date training in AED resucitation. Extinguishers and adult hand sanitizers in every room. Strict adherence to door procedure for releasing children at the end of the day. Signed declaration on who has custody or rights for the child. Field trips need staffing ratio of 1 adult to two children. Legal procedures and training in reporting suspected abuse/ discrimination. There's probably loads more, but the biggest problem is an affordable, purpose built facility. Ask the Gemeinde. One way might be to work in a Swiss Kindergarten for a while.