Limited Liability Company

A brief summary of the Ltd Liab Co

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

About the organization of a Ltd Liab Co

The formation of a public limited company

Tax and finance