General partnership
The partnership in short
At least two persons are required to form a general partnership. This legal form is particularly suitable for personal companies.
The partners of the general partnership are liable with their private assets for the debts of the company.
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Facts and figures
| Minimum capital | none |
| Foundation costs | Commercial Registry Office: CHF 200.- to 300.- Fasoon: CHF 100.- |
| Liability | Personal liability of the partners |
| Relationship between the shareholders | A partnership agreement can regulate certain points (e.g. distribution of profits and losses) |
| Name | Fantasy name + KLG |
| Social security | Self-employed, i.e. AHV deduction from company profits |
| Bookkeeping | Double-entry accounting from CHF 500,000.- turnover per year |
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