Legal Forms of Switzerland
We would be happy to consult with you and find the legal form best suited or your company. This table is by no means exhaustive and each and everyone’s circumstances are different. There is no one size fits all approach.
| SOLE ENTERPRISE | GENERAL PARTNERSHIP | AG | GMBH |
| CAPITAL REQUIREMENTS | |||
| No requirements | No requirements | min 100’000 CHF (min. 50’000 paid-up) |
min 20’000 CHF |
| LIABILITY | |||
| Personal | Personal | Limited to company | Limited to company |
| COMPANY NAME | |||
| Surname + any real or imaginary words. May be descriptive but must not be misleading. | • A surname + any real or imaginary words. May be descriptive but must not be misleading. • Suffix which indicates multiple founders |
AG and Gmbh are a Suffix,Surname is the main descriptor,hence text before or after + AG | AG and Gmbh are a Suffix,Surname is the main descriptor,hence text before or after + GMBH |
| MIN. AMOUNT OF PEOPLE | |||
| One person | Min. two people | Min. one stockholder | Min. one shareholder |
| SHARES | |||
| Not possible | Needs several shareholders | With shares quoted at the stock market possible (stock) | With ordinary shares |
| AUDIT | |||
| Not necessary | Not necessary | As of 10 full-time equivalent | As of 10 full-time equivalent employees |
| TAXES | |||
| Indicated in private tax return | Indicated in private tax return | Separate tax return | Separate tax return |
| ADVANTAGES | |||
| • No capital requirements • Early withdrawal from pension fund possible • Fewer regulations and insurances |
• No capital requirements • Early withdrawal from pension fund possible • Fewer regulations and insurances • Several Shareholders |
• Liability • Possibility to give shares • Shares of Stock are easier to be transferred than GmbH • Anonymity of Stockholders • Acceptance “AG” |
• Liability • Possibility to give shares • Lower seed capital needed than an AG |
| DISADVANTAGE | |||
| • Liability • No shares • No unemployment insurance • Image |
• Liability • No unemployment insurance • Image |
• High capital requirements • Elevated accountancy and audit standards |
• Shareholders in commercial registers in Switzerland • More legislation • Elevated accountancy and audit standards |
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