The legal forms

You can use a variety of legal forms when founding a company in Switzerland, each with its own advantages and disadvantages.

We would be happy to advise you on which is the right legal form for your company:

Sole Enterprise
General Partnership
AG GmbH
Capital requirements
No requirements
No requirements
As of 100'000 CHF
(min. 50'000 paid-up)
As of 20'000 CHF
Liability
Personal
Personal
LimitedLimited
Company name
Surname
  • A surname
  • Suffix which indicates multiple founders
AG
GmbH
Amount of people
One person
Min. two persons
Min. one stockholder
Min. one shareholder
Shares
Not possible
Needs several shareholders
With shares quoted at the stock market (stock)
With ordinary shares
Revision
Not necessary
Not necessary
As of 10 full-time equivalent
As of 10 full-time equivalent
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 Shareholder
  • 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 funding needed than an AG
disadvantages
  • Liability
  • No shares
  • No unemployment insurance
  • Image
  • Liability
  • No unemployment insurance
  • Image
  • High capital requirements
  • Other requirements
  • Double taxation
  • Shareholder in commercial registers in Switzerland
  • More rules
  • Double taxation