The limited company, or Ltd for short, is a very adaptable form of company. It enjoys a very high reputation and is more suitable for medium-sized companies. The simple transfer of shares also makes this form of company interesting for smaller companies.
The owners, i.e. shareholders, of the Ltd are not liable with their private assets.
At least one person is required for the foundation. This can also be another company.
The founding capital can be paid in cash or in the form of a contribution in kind, i.e. instead of cash, you bring a tangible asset (e.g. vehicle) into the company.
| Minimum capital | CHF 100’000.- (partial payment possible: at least 20%, but at least CHF 50’000.- in cash or in kind) |
| Formation costs | Commercial Register Office: CHF 700.- to 900.- audit of contributions in kind, if necessary: CHF 500.- to 1’000.- Fasoon: CHF 0.- to 290.- (with contribution in kind: CHF 490.-) |
| Liability | No personal liability |
| Relationship of the shareholders to each other | A shareholders’ agreement allows various regulations and safeguards |
| Board of Directors | A board of directors resident in Switzerland is required |
| Name | Freely selectable |
| Social security | Are needed: Employees Shareholders are treated like employees |
| Bookkeeping | Double-entry accounting necessary |
Further information on the limited company
Would you like to know more about the limited company? In our blog you will find various articles in which we go into the various aspects of the Ltd in more detail.
About the organization of an Ltd
- The three types of general meetings at the Ltd – and how resolutions are passed
- Do you start in a team? Then you should consider a shareholders’ agreement to protect each other and avoid unpleasant surprises
The formation of a public limited company
- The 6 most frequent mistakes when founding an Ltd
- The process of founding a limited company in 7 steps
Tax and finance
- How much salary should you pay yourself as an owner? The right mix between salary and dividend is crucial.
- How does taxation work with the limited company and what you have to pay attention to as the owner of an Ltd
