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Overview of Legal Forms

The following table gives you an overview of the four main types of legal forms in Switzerland. In a personal consultation we are happy to assist you in selecting the right type. As an alternative we recommend the free course "Found your company 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
- Anonymity of Stockholders
- Acceptance "AG"

- No capital requirements 
- Early withdrawal from pension fund possible 
- Fewer regulations and insurances

- Several Shareholder

Disadvantages - Liability
- No shares
- No unemployment insurance
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- Shareholder in commercial registers in Switzerland
- More rules

- Double taxation

- High capital requirements
- Other requirements
- Double taxation

- Liability
- No unemployment insurance
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