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

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