Available legal forms in Switzerland
The way you choose the juridical status of your company will affect forthcoming circumstances. Exactly which is why it is crucial to evaluate all the ups and downs of all legal conditions available. Remember that for every case there is no “flawless” juridical status is possible. One good point here is that you are allowed to change your juridical status afterward. Undoubtedly, alteration like this will cost money, a significant amount of bureaucracy and potentially tax-related issues.
Main types of legal forms in Switzerland
Sole Enterprise | LLC (GmbH) | Ltd (AG) | Limited Partnership | |
---|---|---|---|---|
Capital requirements | No requirements | As of 20'000 CHF | As of 100'000 CHF (min. 50'000 paid-up) | No requirements |
Liability | Personal | Limited | Limited | Personal |
Company name | + Surname | + GmbH / + Ltd liab. Co | + AG / + LLC | + Limited Partnership |
Amount of people | One person | Min. one shareholder | Min. one stockholder | Min. two persons |
Shares | Not possible | With ordinary shares | With shares quoted at the stock market (stock) | Needs several shareholders |
Revision | Not necessary | As of 10 full-time equivalent | As of 10 full-time equivalent | Not necessary |
Taxes | Indicated in private tax return | Separate tax return | Separate tax return | Indicated in private tax return |
Advantages | - No capital requirements - Early withdrawal from pension fund possible - Fewer regulations and insurances | - Liability - Possibility to give shares - Lower seed funding needed than an AG | - Liability - Possibility to give shares - Shares of Stock are easier to be transferred than GmbH | - No capital requirements - Early withdrawal from pension fund possible - Fewer regulations and insurances |