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The joint stock company (AG) and the limited liability company (GmbHI) are corporations. You need a company name, a base in Switzerland, a company purpose, and have divided capital into shares or equity shares (at nominal value).
The establishment occurs in the form of a public deed, made in front of a notary, although the notary's office must not necessarily be located in the city or canton of the seat of the company.
Regardless of his residence and nationality, a founder is needed to establish a company.
The residence and nationality of the directors or managers is also less important. However, the companies must be represented by a person (executive, manager, director) who is domiciled in Switzerland.
AGs can be converted into GmbHs and vice versa.
Your taxation does not depend on your choice of legal form.
The main distinguishing features are the following:
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AG |
GmbH |
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Minimum nominal amount of capital
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CHF 100'000.—
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CHF 20'000.—
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Minimum payment amount of capital
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CHF 50'000.—
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CHF 20'000.—
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Minimum net worth of shares or share capital
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CHF 0.01
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CHF 100.—
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Visibility of the actors
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Anonymity of the shareholders
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The partners must be registered
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Additional contributions
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Not possible
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Possible if required by statute
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Right of veto
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Not possible
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Possible if required by statute
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Remarks
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It is primarily a financial investment and an open company.
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It is often a company with a personal character (family business). Access may be limited by statutory provisions (right of purchase, right fo first refusal and right of preference).
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FOR THE FORMATION OF AN AG OR A GMBH, BE PREPARED TO ANSWER THE FOLLOWING QUESTIONS
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