{"id":451,"date":"2017-01-31T10:21:32","date_gmt":"2017-01-31T10:21:32","guid":{"rendered":"https:\/\/fasoon.ch\/dev\/rechtsformenvergleich\/"},"modified":"2026-04-01T16:22:52","modified_gmt":"2026-04-01T14:22:52","slug":"legal-forms","status":"publish","type":"page","link":"https:\/\/fasoon.ch\/en\/found\/legal-forms\/","title":{"rendered":"Comparison of legal forms"},"content":{"rendered":"

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Comparison of legal forms:<\/strong>
The LLC, Ltd., sole proprietorship, general partnership.<\/h1>\n

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The most common legal forms in Switzerland are the stock corporation (Ltd), limited liability company (LLC), 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<\/a>).<\/p>\n

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Comparison of legal forms<\/h3>\n

[\/et_pb_text][et_pb_text admin_label=”Tabelle” _builder_version=”4.27.4″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” use_border_color=”off” global_colors_info=”{}”]<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0<\/td>\nLLC<\/span><\/a><\/strong><\/td>\nltd.<\/span><\/a><\/strong><\/td>\nSole proprietorship<\/span><\/a><\/strong><\/td>\nGeneral partnership<\/span><\/a><\/strong><\/td>\n<\/tr>\n<\/thead>\n
Capital<\/td>\nMin. CHF 20\u2019000.-<\/td>\nMin. CHF 100\u2019000.- (partial payment: at least CHF 50\u2019000.-)<\/td>\nNo capital investment<\/td>\nNo capital investment<\/td>\n<\/tr>\n
Liability<\/td>\nNo personal liability<\/td>\nNo personal liability<\/td>\nPersonal and unlimited liability<\/td>\nPersonal and unlimited liability<\/td>\n<\/tr>\n
Name<\/td>\n\u00abFantasy name\u00bb + LLC<\/td>\n\u00abFantasy name\u00bb + Ltd<\/td>\n\u00abFantasy name\u00bb + Surname<\/td>\n\u00abFantasy name\u00bb + KLG<\/td>\n<\/tr>\n
Number of people<\/td>\nMin. 1 person<\/td>\nMin. 1 person<\/td>\n1 person<\/td>\nMin. 2 persons<\/td>\n<\/tr>\n
Bookkeeping<\/td>\nAlways double-entry bookkeeping<\/td>\nAlways double-entry bookkeeping<\/td>\nDouble-entry bookkeeping from turnover of CHF 500\u2019000.-<\/td>\nDouble-entry bookkeeping from turnover of CHF 500\u2019000.-<\/td>\n<\/tr>\n
Participation<\/td>\nPossible<\/td>\nPossible<\/td>\nNot possible<\/td>\nPossible<\/td>\n<\/tr>\n
Taxes<\/td>\nSeparate tax return; only shares in private tax return<\/td>\nSeparate tax return; only shares in private tax return<\/td>\nProfit goes into private tax declaration<\/td>\nProfit goes into private tax returns<\/td>\n<\/tr>\n
AHV<\/td>\nSalary is decisive<\/td>\nSalary is decisive<\/td>\nProfit is decisive<\/td>\nProfit is decisive<\/td>\n<\/tr>\n
Advantages<\/td>\n\n
    \n
  • No liability<\/li>\n
  • Transfer of the company possible<\/li>\n
  • low minimum capital<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • No liability<\/li>\n
  • Transfer of the company possible<\/li>\n
  • Anonymity<\/li>\n
  • high acceptability<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • cost-effective foundation<\/li>\n
  • no capital necessary<\/li>\n
  • Withdrawal of the pension fund possible<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • cost-effective foundation<\/li>\n
  • no capital necessary<\/li>\n
  • Withdrawal of the pension fund possible<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Disadvantages<\/td>\n\n
    \n
  • no anonymity<\/li>\n
  • deeper acceptance than Ltd<\/li>\n
  • double taxation<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • high capital requirement<\/li>\n
  • double taxation<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • personal liability<\/li>\n
  • Transmission not possible<\/li>\n
  • No ALV reference possible<\/li>\n<\/ul>\n<\/td>\n
\n