Overview legal forms
The following table gives you an initial overview of the four most common legal forms in Switzerland.
| LLC | Sole proprietorship | Ltd. | General partnership | |
|---|---|---|---|---|
| Starting capital | From CHF 20,000 | No specifications | From CHF 100,000 (at least CHF 50,000 paid in) | No specifications |
| Liability | Limited to company assets | Unlimited and personal | Limited to company assets | First company assets, then personally and jointly held assets |
| Company name | + LLC | + last name | + Ltd | (+ partnership) |
| Number of persons | At least one CEO & one partner (can be the same person) | One person | At least one shareholder and one member of the Board of Directors | At least two partners |
| Participation | Via capital contributions | Not possible | Via shares | Governed in the partnership agreement |
| Audit | Opt-out (waiver of audit) possible | Can be used | Opt-out (waiver of audit) possible | Can be used |
| Taxes | Company tax declaration | Personal tax declaration only | Company tax declaration | Personal and company tax declaration |
| Bookkeeping | Double-entry | Single-entry, from CHF 500,000 in annual revenues double-entry |
Double-entry | Single-entry, from CHF 500,000 in annual revenues double-entry |
| Advantages | Company liabilityParticipation possibleLow minimum capital | No capital requirementsPension fund early withdrawal possibleSingle-entry bookkeeping | Company liabilityShares easily transferableAnonymity of shareholdersImage | No capital requirementsPension fund early withdrawal possibleSingle-entry bookkeepingMultiple partners |
| Disadvantages | Partners published in commercial registerStrict requirements for managementDouble taxation | Personal liabilityNo participation possibleNo unemployment insurance | High capital requirementsStrict requirements for managementDouble taxation | Joint and several liabilityNo unemployment insurance |
| Non-binding offer Start incorporation |
Non-binding offer Start incorporation |
Non-binding offer Start incorporation |
Non-binding offer Start incorporation |
We are happy to advise you by phone (+41 (0)58 444 10 40) or by e-mail on the legal form best suited to your project. You can also take part in our free incorporation courses and gain additional valuable knowledge.
Since 1989, IFJ has helped more than 200,000 people to start their own company and become self-employed. Use our knowledge and popular services to prepare, set up and successfully develop your new company. Every year, IFJ helps to create more than 3,000 new companies with Switzerland most used online incorporation service.
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