Choice of legal form

Corporation

Purpose	Commercial or non-commercial
Founders	At least 1 natural person or legal entity.
Capital stock	At least CHF 100,000 at least CHF 50,000 must be paid in.
Name	Real or fictitious name. The suffix "AG" must be used.
Liability for company debt	Exclusive liability for company assets. Sole obligation of the shareholders to pay in full the share capital attributable to their shares (payment).
Obligation to keep accounts	Yes
Private liability company

Purpose	Commercial
Founders	At least 1 participator.
Capital stock	Minimum: CHF 20,000 - all capital contributions must be paid in full.
Name	Real or fictitious name. The suffix "GmbH" is mandatory.
Liability for company debt	Exclusive liability for company assets. Optional, limited obligation to make further contributions in accordance with the Articles of Association. The amount for the obligation for further contributions associated with a capital contribution must be defined in the Articles of Association and may not exceed twice the par value of the capital contribution. Liability only for the additional contributions associated with the respective capital contributions.
Obligation to keep accounts	Yes
Collective partnership

Purpose	Commercial or non-commercial
Founders	At least 2 natural persons.
Capital stock	There are no legal provisions.
Name	Family name of at least one of the partners and with the suffix (e.g. "& Co." or "& Cie.").
Liability for company debt	Company assets, the partners have unlimited and joint and several, second-degree liability.
Obligation to keep accounts	Yes
Sole proprietorship

Purpose	Commercial or non-commercial
Founders	Only 1 person.
Capital stock	There are no legal provisions.
Name	Can be chosen freely; must include the family name as a suffix.
Liability for company debt	Business and personal assets.
Obligation to keep accounts	If annual sales volume higher than CHF 100'000.