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. |
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. |
Products and services in these webpages may not be available for residents of certain nations. Please consult the sales restrictions relating to the service in question for further information.
© UBS 1998-2013. All rights reserved.