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<P STYLE="margin-top: 0; text-align: center; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">As filed with the Securities and Exchange
Commission on July 30, 2015</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; text-indent: 0.5in">Registration No. 333-_____</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT UNDER THE SECURITIES
ACT OF 1933</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">GARMIN LTD.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in
its charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 51%; layout-grid-mode: line; text-align: center"><B>Switzerland</B></TD>
    <TD STYLE="width: 49%; layout-grid-mode: line; text-align: center"><B>98-0229227</B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line; text-align: center"><FONT STYLE="font-size: 10pt">(State or other jurisdiction of</FONT></TD>
    <TD STYLE="layout-grid-mode: line; text-align: center"><FONT STYLE="font-size: 10pt">(I.R.S. Employer</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">incorporation or organization)</FONT></TD>
    <TD STYLE="layout-grid-mode: line; text-align: center"><FONT STYLE="font-size: 10pt">Identification No.)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: top; width: 50%; layout-grid-mode: line; text-align: center"><B>M&uuml;hlentalstrasse 2</B><BR>
<B>8200 Schaffhausen</B><BR>
<B>Switzerland</B></TD>
    <TD STYLE="vertical-align: bottom; width: 50%; layout-grid-mode: line; text-align: center"><B>N/A</B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line; text-align: center">(Address of principal executive offices)</TD>
    <TD STYLE="layout-grid-mode: line; text-align: center">(Zip Code)</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Garmin Ltd. Employee Stock Purchase Plan,
as Amended and Restated on June 5, 2015</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full title of the plan)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Andrew R. Etkind, Esq.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>c/o Garmin International, Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>1200 East 151st Street</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Olathe, Kansas 66062</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Name and address of
agent for service)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(913) 397-8200</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Telephone number, including area code,
of agent for service)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Copy to:</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Victoria R. Westerhaus</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Stinson Leonard Street LLP</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">1201 Walnut Street</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Kansas City, Missouri 64106</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(816) 842-8600</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of &quot;large accelerated
filer,&quot; &quot;accelerated filer&quot; and &quot;smaller reporting company&quot; in Rule 12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 23%; layout-grid-mode: line">Large accelerated filer</TD>
    <TD STYLE="width: 4%; layout-grid-mode: line"><FONT STYLE="font-family: Wingdings">x</FONT></TD>
    <TD STYLE="width: 44%; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="width: 25%; layout-grid-mode: line">Accelerated filer</TD>
    <TD STYLE="width: 4%; layout-grid-mode: line"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">Non-accelerated filer</TD>
    <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD>
    <TD STYLE="layout-grid-mode: line">(Do not check if a smaller reporting company)</TD>
    <TD STYLE="layout-grid-mode: line">Smaller reporting company</TD>
    <TD STYLE="layout-grid-mode: line"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD></TR>
</TABLE>
<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">CALCULATION OF REGISTRATION FEE</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD NOWRAP STYLE="width: 48%; text-align: center; padding-bottom: 1pt; border-bottom: Black 1pt solid">&nbsp;<FONT STYLE="font-size: 10pt"><B>Title&nbsp;of&nbsp;securities&nbsp;to&nbsp;be&nbsp;registered</B></FONT></TD><TD NOWRAP STYLE="width: 1%; font-weight: bold; text-align: center; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 1%; font-weight: bold; text-align: center; padding-bottom: 1pt">&nbsp;</TD><TD NOWRAP STYLE="width: 10%; font-weight: bold; text-align: center; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt"><B>Amount&nbsp;to&nbsp;be</B></FONT><BR> <FONT STYLE="font-size: 10pt"><B>registered&nbsp;</B></FONT></TD><TD NOWRAP STYLE="width: 1%; font-weight: bold; text-align: center; padding-bottom: 1pt">&nbsp;</TD><TD NOWRAP STYLE="width: 1%; font-weight: bold; text-align: center; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 1%; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">&nbsp;</TD><TD NOWRAP STYLE="width: 10%; font-weight: bold; text-align: center; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt"><B>Proposed</B></FONT><BR> <FONT STYLE="font-size: 10pt"><B>maximum&nbsp;offering</B></FONT><BR> <FONT STYLE="font-size: 10pt"><B>price&nbsp;per&nbsp;share&nbsp;</B></FONT></TD><TD NOWRAP STYLE="width: 1%; font-weight: bold; text-align: center; padding-bottom: 1pt">&nbsp;</TD><TD NOWRAP STYLE="width: 1%; font-weight: bold; text-align: center; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 1%; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">&nbsp;</TD><TD NOWRAP STYLE="width: 10%; font-weight: bold; text-align: center; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt"><B>Proposed&nbsp;maximum</B></FONT><BR> <FONT STYLE="font-size: 10pt"><B>aggregate&nbsp;offering</B></FONT><BR> <FONT STYLE="font-size: 10pt"><B>price&nbsp;</B></FONT></TD><TD NOWRAP STYLE="width: 1%; font-weight: bold; text-align: center; padding-bottom: 1pt">&nbsp;</TD><TD NOWRAP STYLE="width: 1%; font-weight: bold; text-align: center; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 1%; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">&nbsp;</TD><TD NOWRAP STYLE="width: 10%; font-weight: bold; text-align: center; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt"><B>Amount&nbsp;of</B></FONT><BR> <FONT STYLE="font-size: 10pt"><B>registration</B></FONT><BR> <FONT STYLE="font-size: 10pt"><B>fee</B></FONT></TD><TD NOWRAP STYLE="width: 1%; font-weight: bold; text-align: center; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Registered Shares, par value CHF 10.00 per share</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2,000,000</FONT></TD><TD STYLE="text-align: left">(1)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt"> 35.90</FONT></TD><TD STYLE="text-align: left">(2)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt"> 71,800,000</FONT></TD><TD STYLE="text-align: left">(2)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">8,343.16</FONT></TD><TD STYLE="text-align: left">(2)</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.5in">(1)</TD><TD>This registration statement relates to additional shares of Garmin Ltd. Registered Shares, par value CHF 10.00 per share (the
&quot;Registered Shares&quot;), to be registered under the Garmin Ltd. Employee Stock Purchase Plan, as Amended and Restated on
June 5, 2015 (the &quot;Plan&quot;). Pursuant to Rule 416(a) under the Securities Act of 1933, this Registration Statement also
covers any additional shares of Registered Shares that may be offered or issued under the Plan due to adjustments for changes resulting
from stock dividends, stock splits, recapitalizations, mergers, reorganizations, combinations or exchanges or other similar events.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.5in">(2)</TD><TD>The Proposed Maximum Offering Price Per Share has been estimated in accordance with Rule 457(h) under the Securities Act solely
for the purpose of calculating the registration fee. The computation is based upon 85% (see explanation in following sentence)
of the average of the high and low prices of the Registered Shares as reported on the NASDAQ Global Select Market on July 27, 2015,
because the price at which the shares may be purchased under the Plan in the future is not currently determinable. Pursuant to
the Plan, which is incorporated by reference herein, the purchase price of a Registered Share will be the lesser of (i) 85% of
the fair market value (as defined in the Plan) of a Registered Share on the first trading day of the applicable accumulation period,
or (ii) 85% of the fair market value of such share on the last day of the accumulation period.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXPLANATORY NOTE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">This registration statement is being filed
by Garmin Ltd., a Swiss corporation (the &quot;Company&quot;), to register an additional 2,000,000 shares of the Company&rsquo;s
Registered Shares, par value CHF 10.00 per share (the &ldquo;Registered Shares&rdquo;), which are available for issuance under
the Garmin Ltd. Employee Stock Purchase Plan, as Amended and Restated on June 5, 2015 (the &ldquo;Plan&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to General Instruction E to Form
S-8, the Company hereby incorporates by reference into this registration statement the entire contents of, including all documents
incorporated by reference or deemed incorporated by reference into, its registration statement on Form S-8 (File No. 333-51470)
filed with the Securities and Exchange Commission (the &quot;Commission&quot;) on December 8, 2000, and Post-Effective Amendment
No. 1 filed with the Commission on June 28, 2010, with respect to the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Part II</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>INFORMATION REQUIRED
IN THE REGISTRATION STATEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B>Item 6.&#9;Indemnification of Directors
and Officers.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Although this area of law is unsettled in
Switzerland, the Company believes, based on the interpretation of leading Swiss legal scholars, which is a persuasive authority
in Switzerland, that, under Swiss law, the Company may indemnify the members of its board of directors and its officers unless
the indemnification results from a breach of their duties that constitutes gross negligence or intentional breach of duty of the
member of the board of directors or officer concerned. The Company&rsquo;s articles of association make indemnification of members
of the board of directors and officers and advancement of expenses to defend claims against members of the board of directors and
officers mandatory on the part of the Company to the fullest extent allowed by Swiss law. Swiss law permits, and the Company's
articles of association authorize, the Company, or each member of the board of directors or officer individually, to purchase and
maintain insurance on behalf of such members of the board of directors and officers. The Company has obtained such insurance from
one or more third party insurers.<B> </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B>Item 8. Exhibits</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 92%; border-collapse: collapse; margin-left: 0.5in">
<TR>
    <TD STYLE="vertical-align: bottom; width: 12%; border-bottom: Black 1pt solid; text-indent: 0in"><B>Exhibit</B><BR>
<B>Number</B></TD>
    <TD STYLE="vertical-align: top; width: 2%; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 86%; border-bottom: Black 1pt solid; text-indent: 0in"><B>Description</B></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-indent: 0in">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">3.1</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">Articles of Association of Garmin Ltd., as amended and restated on June 6, 2014 (filed as Exhibit 3.1 to the Company's Quarterly Report on Form 10-Q filed on July 29, 2015, and incorporated herein by reference)</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">5.1</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">Opinion of Homburger AG, Swiss counsel to the registrant, regarding the legality of the securities being registered</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">23.1</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">Consent of Ernst &amp; Young LLP</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">23.2</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">Consent of Homburger AG (included in Exhibit 5.1)</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">24.1</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">Power of Attorney (included on signature page)</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">99.1</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">Garmin Ltd. Employee Stock Purchase Plan, as Amended and Restated on June 5, 2015 (filed as Exhibit 10.1 to the Company's Form 8-K filed on June 8, 2015 and incorporated herein by reference)</TD></TR>
</TABLE>
<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">SIGNATURES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing
on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized,
in the City of Olathe, State of Kansas, on July 30, 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="layout-grid-mode: line"><B>GARMIN LTD.</B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="layout-grid-mode: line">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="width: 3%; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="width: 5%; layout-grid-mode: line">By:</TD>
    <TD STYLE="width: 42%; border-bottom: Black 1pt solid; layout-grid-mode: line">/s/ Clifton A. Pemble</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="layout-grid-mode: line">Clifton A. Pemble</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="layout-grid-mode: line">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="layout-grid-mode: line">President and Chief Executive Officer</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">POWER OF ATTORNEY</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">KNOW ALL PERSONS BY THESE PRESENTS, that
each individual whose signature appears below constitutes and appoints Clifton A. Pemble, Douglas G. Boessen and Andrew R. Etkind
and each of them, the undersigned's true and lawful attorneys-in-fact and agents with full power of substitution, for the undersigned
and in the undersigned's name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective
amendments) to this Registration Statement, and to sign any registration statement for the same offering covered by this Registration
Statement that is to be effective upon filing pursuant to Rule 462(b) promulgated under the Securities Act of 1933, as amended,
and all post-effective amendments thereto, and to file the same, with all exhibits thereto and all documents in connection therewith,
with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and
authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully
to all intents and purposes as the undersigned might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact
and agents or any of them, or his or their substitute or substitutes, may lawfully do or cause to be done by virtue thereof. Pursuant
to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the
capacities and on the dates indicated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: bottom; width: 32%; layout-grid-mode: line; text-align: center">Signature</TD>
    <TD STYLE="vertical-align: top; width: 2%; layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 48%; layout-grid-mode: line; text-align: center">Title</TD>
    <TD STYLE="vertical-align: top; width: 2%; layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 16%; layout-grid-mode: line; text-align: center">Date</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; layout-grid-mode: line; padding-left: 0.375in">/s/ Clifton A. Pemble</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">President and Chief Executive Officer and Director </TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">July 30, 2015</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line">Clifton A. Pemble</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">(principal executive officer)</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; layout-grid-mode: line; padding-left: 0.375in">/s/ Douglas G. Boessen</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">Chief Financial Officer and Treasurer (principal </TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">July 30, 2015</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line">Douglas G. Boessen</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">accounting and financial officer)</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; layout-grid-mode: line; padding-left: 0.375in">/s/ Donald H. Eller</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">Director</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">July 30, 2015</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line">Donald H. Eller</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; layout-grid-mode: line; padding-left: 0.375in">/s/ Joseph J. Hartnett</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">Director</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">July 30, 2015</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line">Joseph J. Hartnett</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; layout-grid-mode: line; padding-left: 0.375in">/s/ Min H. Kao</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">Director</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">July 30, 2015</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line">Dr. Min H. Kao</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; layout-grid-mode: line; padding-left: 0.375in">/s/ Charles W. Peffer</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">Director</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">July 30, 2015</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line">Charles W. Peffer</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; layout-grid-mode: line; padding-left: 0.375in">/s/ Thomas P. Poberezny</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">Director</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">July 30, 2015</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; layout-grid-mode: line">Thomas P. Poberezny</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="vertical-align: top; layout-grid-mode: line">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B>Exhibit Index</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 92%; border-collapse: collapse; margin-left: 0.5in">
<TR>
    <TD STYLE="vertical-align: bottom; width: 12%; border-bottom: Black 1pt solid; text-indent: 0in"><B>Exhibit</B><BR>
<B>Number</B></TD>
    <TD STYLE="vertical-align: top; width: 2%; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 86%; border-bottom: Black 1pt solid; text-indent: 0in"><B>Description</B></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-indent: 0in">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">3.1</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">Articles of Association of Garmin Ltd., as amended and restated on June 6, 2014 (filed as Exhibit 3.1 to the Company's Quarterly Report on Form 10-Q filed on July 29, 2015, and incorporated herein by reference)</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">5.1</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">Opinion of Homburger AG, Swiss counsel to the registrant, regarding the legality of the securities being registered</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">23.1</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">Consent of Ernst &amp; Young LLP</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">23.2</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">Consent of Homburger AG (included in Exhibit 5.1)</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">24.1</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">Power of Attorney (included on signature page)</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">99.1</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">Garmin Ltd. Employee Stock Purchase Plan, as Amended and Restated on June 5, 2015 (filed as Exhibit 10.1 to the Company's Form 8-K filed on June 8, 2015 and incorporated herein by reference)</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&nbsp;</P>


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[{"type": "S-8", "sequence": "1", "filename": "s101545_s8.htm", "description": "S-8", "secsgml_size_bytes": 43839}]
{"company-data": {"conformed-name": "GARMIN LTD", "cik": "0001121788", "assigned-sic": "3812", "irs-number": "980229227", "state-of-incorporation": "V8", "fiscal-year-end": "1230"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-205945", "film-number": "151014799"}, "business-address": {"street1": "MUHLENTALSTRASSE 2", "city": "SCHAFFHAUSEN", "state": "V8", "zip": "CH-8200", "phone": "41 52 630 1600"}, "mail-address": {"street1": "MUHLENTALSTRASSE 2", "city": "SCHAFFHAUSEN", "state": "V8", "zip": "CH-8200"}}
As filed with the Securities and Exchange
Commission on July 30, 2015
Registration No. 333-_____
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES
ACT OF 1933
GARMIN LTD.
(Exact name of registrant as specified in
its charter)
Switzerland
98-0229227
(State or other jurisdiction of
(I.R.S. Employer
incorporation or organization)
Identification No.)
Mühlentalstrasse 2
8200 Schaffhausen
Switzerland
N/A
(Address of principal executive offices)
(Zip Code)
Garmin Ltd. Employee Stock Purchase Plan,
as Amended and Restated on June 5, 2015
(Full title of the plan)
Andrew R. Etkind, Esq.
c/o Garmin International, Inc.
1200 East 151st Street
Olathe, Kansas 66062
(Name and address of
agent for service)
(913) 397-8200
(Telephone number, including area code,
of agent for service)
Copy to:
Victoria R. Westerhaus
Stinson Leonard Street LLP
1201 Walnut Street
Kansas City, Missouri 64106
(816) 842-8600
Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated
filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer
x
Accelerated filer
¨
Non-accelerated filer
¨
(Do not check if a smaller reporting company)
Smaller reporting company
¨
CALCULATION OF REGISTRATION FEE
Title of securities to be registered
Amount to be
registered
Proposed
maximum offering
price per share
Proposed maximum
aggregate offering
price
Amount of
registration
fee
Registered Shares, par value CHF 10.00 per share
2,000,000
(1)
$
35.90
(2)
$
71,800,000
(2)
$
8,343.16
(2)
(1)
This registration statement relates to additional shares of Garmin Ltd. Registered Shares, par value CHF 10.00 per share (the
"Registered Shares"), to be registered under the Garmin Ltd. Employee Stock Purchase Plan, as Amended and Restated on
June 5, 2015 (the "Plan"). Pursuant to Rule 416(a) under the Securities Act of 1933, this Registration Statement also
covers any additional shares of Registered Shares that may be offered or issued under the Plan due to adjustments for changes resulting
from stock dividends, stock splits, recapitalizations, mergers, reorganizations, combinations or exchanges or other similar events.
(2)
The Proposed Maximum Offering Price Per Share has been estimated in accordance with Rule 457(h) under the Securities Act solely
for the purpose of calculating the registration fee. The computation is based upon 85% (see explanation in following sentence)
of the average of the high and low prices of the Registered Shares as reported on the NASDAQ Global Select Market on July 27, 2015,
because the price at which the shares may be purchased under the Plan in the future is not currently determinable. Pursuant to
the Plan, which is incorporated by reference herein, the purchase price of a Registered Share will be the lesser of (i) 85% of
the fair market value (as defined in the Plan) of a Registered Share on the first trading day of the applicable accumulation period,
or (ii) 85% of the fair market value of such share on the last day of the accumulation period.
EXPLANATORY NOTE
This registration statement is being filed
by Garmin Ltd., a Swiss corporation (the "Company"), to register an additional 2,000,000 shares of the Company's
Registered Shares, par value CHF 10.00 per share (the "Registered Shares"), which are available for issuance under
the Garmin Ltd. Employee Stock Purchase Plan, as Amended and Restated on June 5, 2015 (the "Plan").
Pursuant to General Instruction E to Form
S-8, the Company hereby incorporates by reference into this registration statement the entire contents of, including all documents
incorporated by reference or deemed incorporated by reference into, its registration statement on Form S-8 (File No. 333-51470)
filed with the Securities and Exchange Commission (the "Commission") on December 8, 2000, and Post-Effective Amendment
No. 1 filed with the Commission on June 28, 2010, with respect to the Plan.
Part II
INFORMATION REQUIRED
IN THE REGISTRATION STATEMENT
Item 6.	Indemnification of Directors
and Officers.
Although this area of law is unsettled in
Switzerland, the Company believes, based on the interpretation of leading Swiss legal scholars, which is a persuasive authority
in Switzerland, that, under Swiss law, the Company may indemnify the members of its board of directors and its officers unless
the indemnification results from a breach of their duties that constitutes gross negligence or intentional breach of duty of the
member of the board of directors or officer concerned. The Company's articles of association make indemnification of members
of the board of directors and officers and advancement of expenses to defend claims against members of the board of directors and
officers mandatory on the part of the Company to the fullest extent allowed by Swiss law. Swiss law permits, and the Company's
articles of association authorize, the Company, or each member of the board of directors or officer individually, to purchase and
maintain insurance on behalf of such members of the board of directors and officers. The Company has obtained such insurance from
one or more third party insurers.
Item 8. Exhibits
Exhibit
Number
Description
3.1
Articles of Association of Garmin Ltd., as amended and restated on June 6, 2014 (filed as Exhibit 3.1 to the Company's Quarterly Report on Form 10-Q filed on July 29, 2015, and incorporated herein by reference)
5.1
Opinion of Homburger AG, Swiss counsel to the registrant, regarding the legality of the securities being registered
23.1
Consent of Ernst & Young LLP
23.2
Consent of Homburger AG (included in Exhibit 5.1)
24.1
Power of Attorney (included on signature page)
99.1
Garmin Ltd. Employee Stock Purchase Plan, as Amended and Restated on June 5, 2015 (filed as Exhibit 10.1 to the Company's Form 8-K filed on June 8, 2015 and incorporated herein by reference)
SIGNATURES
Pursuant to the requirements of the Securities
Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing
on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized,
in the City of Olathe, State of Kansas, on July 30, 2015.
GARMIN LTD.
By:
/s/ Clifton A. Pemble
Clifton A. Pemble
President and Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that
each individual whose signature appears below constitutes and appoints Clifton A. Pemble, Douglas G. Boessen and Andrew R. Etkind
and each of them, the undersigned's true and lawful attorneys-in-fact and agents with full power of substitution, for the undersigned
and in the undersigned's name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective
amendments) to this Registration Statement, and to sign any registration statement for the same offering covered by this Registration
Statement that is to be effective upon filing pursuant to Rule 462(b) promulgated under the Securities Act of 1933, as amended,
and all post-effective amendments thereto, and to file the same, with all exhibits thereto and all documents in connection therewith,
with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and
authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully
to all intents and purposes as the undersigned might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact
and agents or any of them, or his or their substitute or substitutes, may lawfully do or cause to be done by virtue thereof. Pursuant
to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the
capacities and on the dates indicated.
Signature
Title
Date
/s/ Clifton A. Pemble
President and Chief Executive Officer and Director
July 30, 2015
Clifton A. Pemble
(principal executive officer)
/s/ Douglas G. Boessen
Chief Financial Officer and Treasurer (principal
July 30, 2015
Douglas G. Boessen
accounting and financial officer)
/s/ Donald H. Eller
Director
July 30, 2015
Donald H. Eller
/s/ Joseph J. Hartnett
Director
July 30, 2015
Joseph J. Hartnett
/s/ Min H. Kao
Director
July 30, 2015
Dr. Min H. Kao
/s/ Charles W. Peffer
Director
July 30, 2015
Charles W. Peffer
/s/ Thomas P. Poberezny
Director
July 30, 2015
Thomas P. Poberezny
Exhibit Index
Exhibit
Number
Description
3.1
Articles of Association of Garmin Ltd., as amended and restated on June 6, 2014 (filed as Exhibit 3.1 to the Company's Quarterly Report on Form 10-Q filed on July 29, 2015, and incorporated herein by reference)
5.1
Opinion of Homburger AG, Swiss counsel to the registrant, regarding the legality of the securities being registered
23.1
Consent of Ernst & Young LLP
23.2
Consent of Homburger AG (included in Exhibit 5.1)
24.1
Power of Attorney (included on signature page)
99.1
Garmin Ltd. Employee Stock Purchase Plan, as Amended and Restated on June 5, 2015 (filed as Exhibit 10.1 to the Company's Form 8-K filed on June 8, 2015 and incorporated herein by reference)