Entrepreneurship

In all types of companies, membership and management can be separated; joint-stock companies/limited liability companies require at least one person residing in Switzerland as a representative.

A proper capital increase occurs when the issue price and the stock subscriber are established and is the most common form of capital increase. All types of capital increases require a general meeting resolution and a commercial register entry.

In the case of an in-kind contribution foundation of a stock corporation (AG) or a limited liability company (GmbH), capital contribution is made through assets instead of money. In-kind contributions must be transferable, evaluable, and immediately available.

Start-ups should conduct detailed liquidity planning to minimize bankruptcy risks and maximize the efficiency of capital use. Regular target-actual comparisons help to continuously control and adjust the financial situation.

Necessary operating assets and capital are essential for performance creation and balance sheet analysis. They are used for valuation and calculation of imputed interest.

Working Capital Management optimizes liquidity, especially important for small firms with limited reserves. It includes receivables, inventory, payables, and risk management.

Business valuation uses various methods such as asset-based, practitioner, and earnings value methods to determine appropriate values depending on the company's situation. The DCF method applies future cash flows and is ideal for profitably operating companies.

Foreign workers from EU-17/EFTA and EU-8 countries are required to register from the first day in certain sectors, and always require a permit if the duration exceeds 90 days. Workers from EU-2 and third countries are subject to a permit requirement from the first day in specific sectors.

A sole proprietorship cannot be directly converted into a GmbH or AG in Switzerland, but requires first the liquidation and re-establishment. For a lawful conversion, assets must be higher than liabilities and a conversion balance sheet must be created.