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.
| 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 |
Further information on the general partnership (KLG)
Would you like to know more about the general partnership? In our blog you will find articles in which we discuss the different aspects of KLG.
Basics of the sole proprietorship
Tax and finance
- The advance withdrawal of occupational benefits for the establishment of a company
- How does taxation work with the general partnership?
- The occupational pension scheme with the general partnership
The establishment of a general partnership
- Does it make sense to have the sole proprietorship entered in the commercial register?
- The 6 most frequent mistakes made when founding a general partnership
- In 5 steps to establish a general partnership
- The company name
