The most common legal forms in Switzerland are the stock corporation (Ltd), limited liability company (Ltd Liab Co), 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).
Please also read our article about the advantages and disadvantages of the different types of companies to get a better overview of the possible legal form of your company.
| Ltd Liab Co | Ltd | Sole proprietorship | General partnership | |
|---|---|---|---|---|
| Capital | Mind. CHF 20’000.- | Mind. 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» + Ltd Liab Co | «Fantasy name» + Ltd | «Fantasy name» + Surname | «Fantasy name» + KLG |
| Number of people | Mind. 1 person | Mind. 1 person | 1 person | Mind. 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 (more on taxes at the Ltd and Ltd Liab Co) | Separate tax return; only shares in private tax return (more on taxes at the Ltd and Ltd Liab Co) | Profit goes into private tax declaration (more about taxes for partnerships) | Profit goes into private tax returns (more on taxes for private companies) |
| AHV | wage is decisive | wage is decisive | Profit is decisive | Profit is decisive |
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