Comparison of legal forms:
The LLC, Ltd., sole proprietorship, general partnership.
The most common legal forms in Switzerland are the stock corporation (Ltd), limited liability company (LLC), sole proprietorship and general partnership (KLG). In the following table you will find the most important differences. We would be happy to advise you personally in this regard (click here for a consultation).
Comparison of legal forms
| LLC | ltd. | Sole proprietorship | General partnership | |
| Capital | Min. CHF 20’000.- | Min. CHF 100’000.- (partial payment: at least CHF 50’000.-) | No capital investment | No capital investment |
| Liability | No personal liability | No personal liability | Personal and unlimited liability | Personal and unlimited liability |
| Name | «Fantasy name» + LLC | «Fantasy name» + Ltd | «Fantasy name» + Surname | «Fantasy name» + KLG |
| Number of people | Min. 1 person | Min. 1 person | 1 person | Min. 2 persons |
| Bookkeeping | Always double-entry bookkeeping | Always double-entry bookkeeping | Double-entry bookkeeping from turnover of CHF 500’000.- | Double-entry bookkeeping from turnover of CHF 500’000.- |
| Participation | Possible | Possible | Not possible | Possible |
| Taxes | Separate tax return; only shares in private tax return | Separate tax return; only shares in private tax return | Profit goes into private tax declaration | Profit goes into private tax returns |
| AHV | Salary is decisive | Salary is decisive | Profit is decisive | Profit is decisive |
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Select legal form:
LLC
Capital
Min. CHF 20’000
Liability
No personal liability
Name
«Fantasy name» + LLC
Number of people
Min. 1 person
Bookkeeping
Always double-entry bookkeeping
Participation
Possible
Taxes
Separate tax return; only shares in private tax return
AHV
Salary is decisive
Advantages
- No liability
- Transfer of the company possible
- low minimum capital
Disadvantages
- no anonymity
- Lower acceptance than Ltd.
- double taxation
Ltd.
Capital
Min. CHF 100’000.- (partial payment: at least CHF 50’000.-)
Liability
No personal liability
Name
«Fantasy name» + Ltd.
Number of people
Min. 1 person
Bookkeeping
Always double-entry bookkeeping
Participation
Possible
Taxes
Separate tax return; only shares in private tax return
AHV
Salary is decisive
Advantages
- No liability
- Transfer of the company possible
- low minimum capital
- high acceptance rate
Disadvantages
- high capital requirement
- double taxation
Sole proprietorship
Capital
No capital investment
Liability
Personal and unlimited liability
Name
«Fantasy name» + Surname
Number of people
1 person
Bookkeeping
Double-entry bookkeeping from turnover of CHF 500’000.-
Participation
Not possible
Taxes
Profit goes into private tax declaration
AHV
Profit is decisive
Advantages
- cost-effective foundation
- no capital necessary
- Withdrawal of the pension fund possible
Disadvantages
- personal liability
- Transmission not possible
- No ALV reference possible
General partnership
Capital
No capital investment
Liability
Personal and unlimited liability
Name
«Fantasy name» + KLG
Number of people
Min. 2 persons
Bookkeeping
Double-entry bookkeeping from turnover of CHF 500’000.-
Participation
Possible
Taxes
Profit goes into private tax declaration
AHV
Profit is decisive
Advantages
- cost-effective foundation
- no capital necessary
- Withdrawal of the pension fund possible
Disadvantages
- personal liability
- No ALV reference possible
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