{"id":5393,"date":"2021-05-17T09:17:21","date_gmt":"2021-05-17T08:17:21","guid":{"rendered":"https:\/\/swisnot.trisdemo.ch\/domaines\/droit-de-la-societe-a-responsabilite-limitee\/"},"modified":"2021-11-21T13:01:49","modified_gmt":"2021-11-21T12:01:49","slug":"the-new-limited-liability-company-law-sarl","status":"publish","type":"portfolio","link":"https:\/\/www.swisnot.ch\/en\/domaines\/the-new-limited-liability-company-law-sarl\/","title":{"rendered":"The new limited liability company law (SARL)"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2ltkdy-868b282706a384a66b1751d23441838b\">\n.avia-section.av-2ltkdy-868b282706a384a66b1751d23441838b{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/www.swisnot.ch\/wp\/wp-content\/uploads\/2021\/05\/droit-des-societe-swisNot.jpg);\nbackground-position:50% 0%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-2ltkdy-868b282706a384a66b1751d23441838b main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_codeblock  avia-builder-el-first  full-width avia-full-stretch avia-bg-style-scroll av-minimum-height av-minimum-height-75 av-height-75  container_wrap fullsize'  data-section-bg-repeat='stretch' data-av_minimum_height_pc='75' data-av_min_height_opt='75'><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-5393'><div class='entry-content-wrapper clearfix'>\n<section  class='av_textblock_section av-koslcour-1090c04d5a15a8ae0191714bc09b04ad '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock header-text trs-animation animate__fadeInUp'  itemprop=\"text\" ><div class=\"header-text-container\">\n<div class=\"title-container\">\n<h1><\/h1>\n<\/div>\n<div class=\"path-container\"><a href=\"https:\/\/swisnot.ch\/en\/fields\/\">\/ Fields of activity<\/a><a href=\"https:\/\/swisnot.ch\/en\/domaines\/company-law\/\"> \/ Company law<\/a><\/div>\n<\/div>\n<\/div><\/section>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='after_section_1'  class='main_color av_default_container_wrap container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-5393'><div class='entry-content-wrapper clearfix'>\n\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kov6nzwa-7cf9ecddd60d6b8463115f49f8fb3130\">\n#top .av-special-heading.av-kov6nzwa-7cf9ecddd60d6b8463115f49f8fb3130{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kov6nzwa-7cf9ecddd60d6b8463115f49f8fb3130 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kov6nzwa-7cf9ecddd60d6b8463115f49f8fb3130 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kov6nzwa-7cf9ecddd60d6b8463115f49f8fb3130 av-special-heading-h1 blockquote modern-quote  trs-special-underline'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >The new limited liability company law (SARL)<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-koppn431-54bb785ae51108e53f5000dda3332219\">\n#top .hr.hr-invisible.av-koppn431-54bb785ae51108e53f5000dda3332219{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-koppn431-54bb785ae51108e53f5000dda3332219 hr-invisible'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-132456d-47db9f48863854cc7017ddb1d083ebb4\">\n.flex_column.av-132456d-47db9f48863854cc7017ddb1d083ebb4{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-132456d-47db9f48863854cc7017ddb1d083ebb4 av_three_fourth first flex_column_div av-zero-column-padding  '     ><section  class='av_textblock_section av-kopppfu0-6b3db85f97d136a5a48653d9e3338d83 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><div id=\"content\">\n<div id=\"contentwrap\">\n<div id=\"content\">\n<div class=\"site_center withbackground\">\n<div id=\"contentwrap\">\n<div class=\"item-page\">\n<div>\n<h3><strong>The new limited liability company law (SARL)<\/strong><\/h3>\n<p>Pietro MOGGI, notary and lawyer in Lugano, and Olivier JACOPIN, notary in St-Aubin<\/p>\n<p>The new Act on limited liability companies (SARL) came into force on 1st January 2008. The reform aimed to give this corporate form the attributes of a genuine capitalised company while maintaining its personal aspect, with partners able to insert a number of optional clauses into the articles. Here is a brief summary of the main new features:<\/p>\n<p>a) A limited liability company may now have one founder only (before it was at least two), who can in fact own several shares if required.<\/p>\n<p>b) Although the minimum company capital is still 20,000 Swiss Francs, it now needs to be completely released. The upper limit of 2,000,000 Swiss Francs has been abolished.<\/p>\n<p>c) The nominal value of company contributions cannot be lower than 100 Swiss Francs (hitherto 1,000 Swiss Francs).<\/p>\n<p>d) During the &#8220;qualified&#8221; foundation of an SARL (contributions in kind, acquisition of assets, etc.), it is necessary to comply with the provisions corresponding to public companies (SA), in particular &#8211; and this is new &#8211; by producing a foundation report and an auditor&#8217;s certificate.<\/p>\n<p>e) Each partner&#8217;s liability is limited, when applicable, to additional payments linked to his or her share and set out in the articles. In other words, the new SARL completely protects the partner against any personal financial liability.<\/p>\n<p>f) The capital share transfer deed &#8211; and the promise to transfer &#8211; can take a written form and no longer needs to be authenticated.<\/p>\n<p>g) The transfer of a capital share requires the approval of the partners. The decision requires at least two-thirds of partners to be represented and the absolute majority of the company capital.<\/p>\n<p>h) A company capital increase requires a decision by the partners&#8217; meeting and must be executed by the designated managers (as for public companies) in authenticated form.<\/p>\n<p>i) The provisions of public company law concerning compulsory notice in the case of loss of capital and excess debt are applied by analogy to limited liability companies.<\/p>\n<p>j) A limited liability company can acquire its own company contributions only if it has free access to funds equivalent to the sum of the necessary expenditure and if the nominal value of all the company contributions to be purchased does not exceed 10% of capital stock.<\/p>\n<p>k) Both the list of provisions to be featured in the articles in order to be valid (e.g. restriction of transmissibility of capital shares, rights of emption and pre-emption, special capital shares, obligation to make additional payments, right of exit and exclusion, ban on competition) and the list of non-transferrable attributions of the partners have been extended.<\/p>\n<p>l) The legal notice to convene the partners&#8217; meeting is now 20 days (articles being reduced to 10 days).<\/p>\n<p>m) The decisions of the partners&#8217; meeting can be confirmed in writing, unless a discussion is required by a partner.<\/p>\n<p>n) Each partner leaving the company is required to make the additional payments set out in the articles for three years.<\/p>\n<p>o) Unless specified to the contrary, each manager can individually represent the company with respect to third parties; if there are several designated managers, the partners&#8217; meeting should appoint a president.<\/p>\n<p>p) At least one person authorised to represent the company (designated manager or director) should reside in Switzerland.<\/p>\n<p>q) Non-transferrable and inalienable attributions of designated managers are now clearly defined, thus filling a loophole in the old law.<\/p>\n<p>r) As far as auditing is concerned, the new limited liability (SARL) law (like the law on public companies &#8211; SA) now sets out classification into &#8220;large&#8221; and &#8220;medium&#8221; SARLs subjected to ordinary and limited auditing respectively. In certain cases, companies do not even have to audit.<\/p>\n<p><strong>Existing limited liability companies are required to adapt to the new Act by 31st December 2009. However, the matter of the auditing body needs to be settled even before 31st December 2008. swisNot notaries provides personalised advice.<\/strong><\/p>\n<p>Lugano and St-Aubin, 01.01.2011<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/section><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2o0v39-10201a0b79540da5b99e31f363a9651e\">\n.flex_column.av-2o0v39-10201a0b79540da5b99e31f363a9651e{\nborder-radius:0px 0px 0px 0px;\npadding:0px 20px 0px 20px;\n}\n<\/style>\n<div  class='flex_column av-2o0v39-10201a0b79540da5b99e31f363a9651e av_one_fourth flex_column_div  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6\">\n#top .av-special-heading.av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6 av-special-heading-h1 blockquote modern-quote  trs-special-underline'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >See also<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kpcm1d72-ff854b4d8a1395223b0d1ba2f68a8995\">\n#top .avia-icon-list-container.av-kpcm1d72-ff854b4d8a1395223b0d1ba2f68a8995 .iconlist_icon{\ncolor:#ffffff;\nbackground-color:#98012e;\n}\n#top .avia-icon-list-container.av-kpcm1d72-ff854b4d8a1395223b0d1ba2f68a8995 .iconlist_icon svg:first-child{\nstroke:#ffffff;\nfill:#ffffff;\n}\n#top #wrap_all .avia-icon-list-container.av-kpcm1d72-ff854b4d8a1395223b0d1ba2f68a8995 .av_iconlist_title{\ncolor:#98012e;\n}\n<\/style>\n<div  class='avia-icon-list-container av-kpcm1d72-ff854b4d8a1395223b0d1ba2f68a8995'><ul class='avia-icon-list avia_animate_when_almost_visible avia-icon-list-left av-iconlist-small av-kpcm1d72-ff854b4d8a1395223b0d1ba2f68a8995 avia-iconlist-animate'>\n<li><a href='https:\/\/swisnot.ch\/en\/incorporate-your-company-with-swisnot\/' title='Incorporate your company with swisNot'  class='iconlist_icon av-kpgrawcn-af34c32a683b93e84eee27ffbd8206da avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue836' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/swisnot.ch\/en\/incorporate-your-company-with-swisnot\/&#039; 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title=&#039;Company restructuring and the new merger act&#039;&gt;Company restructuring and the new merger act&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/company-restructuring-and-the-new-merger-act\/' title='Company restructuring and the new merger act'>Company restructuring and the new merger act<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/company-law\/' title='Company law'  class='iconlist_icon av-av_iconlist_item-81e7a32a02ed8d69242d0d13c43ae5cf avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue888' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/company-law\/&#039; title=&#039;Company law&#039;&gt;Company law&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/company-law\/' title='Company law'>Company law<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<\/ul><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781\">\n#top .av-special-heading.av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781 av-special-heading-h1 blockquote modern-quote  trs-special-underline'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Fields of activity<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_iconlist-083a1a113fb6869c3c39a2c87f294688\">\n#top .avia-icon-list-container.av-av_iconlist-083a1a113fb6869c3c39a2c87f294688 .iconlist_icon{\ncolor:#ffffff;\nbackground-color:#98012e;\n}\n#top .avia-icon-list-container.av-av_iconlist-083a1a113fb6869c3c39a2c87f294688 .iconlist_icon svg:first-child{\nstroke:#ffffff;\nfill:#ffffff;\n}\n#top #wrap_all .avia-icon-list-container.av-av_iconlist-083a1a113fb6869c3c39a2c87f294688 .av_iconlist_title{\ncolor:#98012e;\n}\n<\/style>\n<div  class='avia-icon-list-container av-av_iconlist-083a1a113fb6869c3c39a2c87f294688'><ul class='avia-icon-list avia_animate_when_almost_visible avia-icon-list-left av-iconlist-small av-av_iconlist-083a1a113fb6869c3c39a2c87f294688 avia-iconlist-animate'>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/family-and-inheritance-law\/' title='Family and inheritance law'  class='iconlist_icon av-av_iconlist_item-5efaa590be284bb901321a951fc9a201 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue80b' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/family-and-inheritance-law\/&#039; title=&#039;Family and inheritance law&#039;&gt;Family and inheritance law&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/family-and-inheritance-law\/' title='Family and inheritance law'>Family and inheritance law<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/property-law\/' title='Property law'  class='iconlist_icon av-av_iconlist_item-e6cd8cada9ac11a057c390aec7731e7b avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue821' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/property-law\/&#039; title=&#039;Property law&#039;&gt;Property law&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/property-law\/' title='Property law'>Property law<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/company-law\/' title='Company law'  class='iconlist_icon av-av_iconlist_item-92c4558ca59c0e801acb0fab731663f5 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue8bb' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/company-law\/&#039; 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