Overview legal forms
The following table gives you an initial overview of the four most common legal forms in Switzerland. We look forward to advising you on the right legal form for your business, whether over the phone or in a personal consultation. Or why not attend our How to start a company in Switzerland course and find out everything you need to know online or onsite in your region together with other prospective founders.
| LLC | Sole proprietorship | Ltd. | General partnership | |
|---|---|---|---|---|
| Starting capital | From CHF 20,000 | No specifications | From CHF 100,000 (at least CHF 50,000 paid in) | No specifications |
| Liability | Limited to company assets | Unlimited and personal | Limited to company assets | First company assets, then personally and jointly held assets |
| Company name | + LLC | + last name | + Ltd | (+ partnership) |
| Number of persons | At least one CEO & one partner (can be the same person) | One person | At least one shareholder and one member of the Board of Directors | At least two partners |
| Participation | Via capital contributions | Not possible | Via shares | Governed in the partnership agreement |
| Audit | Opt-out (waiver of audit) possible | Can be used | Opt-out (waiver of audit) possible | Can be used |
| Taxes | Company tax declaration | Personal tax declaration only | Company tax declaration | Personal and company tax declaration |
| Bookkeeping | Double-entry | Single-entry, from CHF 500,000 in annual revenues double-entry |
Double-entry | Single-entry, from CHF 500,000 in annual revenues double-entry |
| Advantages | Company liabilityParticipation possibleLow minimum capital | No capital requirementsPension fund early withdrawal possibleSingle-entry bookkeeping | Company liabilityShares easily transferableAnonymity of shareholdersImage | No capital requirementsPension fund early withdrawal possibleSingle-entry bookkeepingMultiple partners |
| Disadvantages | Partners published in commercial registerStrict requirements for managementDouble taxation | Personal liabilityNo participation possibleNo unemployment insurance | High capital requirementsStrict requirements for managementDouble taxation | Joint and several liabilityNo unemployment insurance |
| Non-binding offer Start incorporation |
Non-binding offer Start incorporation |
Non-binding offer Start incorporation |
Non-binding offer Start incorporation |
Since 1989, IFJ has helped more than 150,000 people to start their own company and become self-employed. Use our knowledge and popular services to prepare, set up and successfully develop your new company. Every year, IFJ helps to create more than 3,000 new companies with Switzerland most used online incorporation service.
PREMIUM PARTNERS
Simple accounting
Allow me to introduce myself, my name is Atlanto. The online platform that simplifies your day-to-day admin. Embark on your digital future now.
More
Attractive premium discounts
Helvetia supports start-ups with a premium discount up to 50% on individual insurance solutions.
More22.png){kind=logo}
PostFinance start-up package
Benefit from two years of free account management in CHF or EUR with e-finance. We also provide other solutions that are ideal for company founders.
More
Free months for new start-ups
Swisscom will cover your subscription costs for up to 6 months plus CHF 300.- credited to your Swisscom bill.
More