The limited liability company (Ltd Liab Co) is one of the most important corporate forms in Switzerland. It is particularly suitable for small and medium-sized enterprises and is used by all industries.
At least one person is required for the foundation. This can be a natural person as well as another company.
The founding capital can be contributed in cash or in the form of a so-called contribution in kind. In this case you bring a tangible asset (e.g. vehicle) into the Ltd Liab Co instead of cash.
| Minimum capital | CHF 20’000.- |
| Formation costs | Commercial Registry Office: CHF 700.- to 900.- if necessary, audit of contribution in kind: CHF 500.- to 1,000.- Fasoon: CHF 0.- to 290.- (with contribution in kind: CHF 490.-) |
| Liability | No personal liability |
| Relationship between the shareholders | A shareholder agreement permits various regulations and safeguards |
| Management Board | A managing director resident in Switzerland is required |
| Name | Freely selectable |
| Social security | Are needed: Shareholders are treated like employees |
| Bookkeeping | Double-entry accounting necessary |
Further information on the limited liability company (Ltd Liab Co)
Would you like to know more about the Ltd Liab Co? In our blog there are current articles on the special features of the limited liability company.
Basics about the Ltd Liab Co
- An introduction to the limited liability company
- Ltd Liab Co as legal form – for whom is it suitable?
About the organization of a Ltd Liab Co
- How resolutions are made in the Ltd Liab Co
- The three organs of the limited liability company
- About the statutes of the Ltd Liab Co
- The duties of the managing director of a Ltd Liab Co
The formation of a public limited company
- Checklist for the foundation of a Ltd Liab Co
- The procedure for founding a Ltd Liab Co in 7 steps
- Ltd Liab Co: The 6 most frequent mistakes during the foundation
Tax and finance
- How much salary should you pay yourself as an owner? The right mix between salary and dividend is crucial.
- How does taxation work with the Ltd Liab Co and Ltd and what you have to pay attention to as owner
