Legal forms
The main legal forms of enterprises at a glance
What’s the best legal form for your company? The answer depends on a number of factors. The most important include: the capital required, the level of risk anticipated, liabilities, and the tax framework. The intended size of the business, the timeline involved, and the company’s lifecycle are also important.
Legal forms of corporations
Legal forms of corporations
Category | Category | Public limited company (AG) | Public limited company (AG) | Limited liability company (GmbH) | Limited liability company (GmbH) |
|---|---|---|---|---|---|
Category | Purpose | Public limited company (AG) | Commercial or non-commercial | Limited liability company (GmbH) | Commercial |
Category | Founders | Public limited company (AG) | At least one shareholder | Limited liability company (GmbH) | At least one partner |
Category | Capital | Public limited company (AG) | At least: CHF 100,000 (Minimum deposit: | Limited liability company (GmbH) | At least: CHF 20,000 Capital contributions must be fully paid in. |
Category | Name | Public limited company (AG) | Technical or imaginative name, legal form must be specified. | Limited liability company (GmbH) | Technical or imaginative name, addition of "GmbH" is compulsory. |
Category | Liability for the company's debts | Public limited company (AG) | Exclusive liability for company assets; the only obligation for shareholders is to pay in full the share capital attributable to their shares (Liberierung). | Limited liability company (GmbH) | Exclusive liability for company assets. Optional, limited obligation to make further contributions in accordance with the articles of association. The amount of 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. |
Category | Obligation to keep accounts | Public limited company (AG) | Yes | Limited liability company (GmbH) | Yes |
The most important legal forms of partnerships
The most important legal forms of partnerships
Category | Category | Collective partnerships | Collective partnerships | Sole proprietorships | Sole proprietorships |
|---|---|---|---|---|---|
Category | Purpose | Collective partnerships | Commercial or non commercial | Sole proprietorships | Commercial or non commercial |
Category | Founders | Collective partnerships | At least two natural persons | Sole proprietorships | Only one person |
Category | Capital | Collective partnerships | No legal stipulations | Sole proprietorships | No legal stipulations |
Category | Name | Collective partnerships | Family name of at least one of the partners with addition of e.g. "& Co." or "& Cie." | Sole proprietorships | Can be chosen freely; must include the family name |
Category | Liability for the company’s debts | Collective partnerships | Company assets, secondary personal liability of the partners on an unlimited, joint and several basis | Sole proprietorships | Business and personal assets |
Category | Obligation to keep accounts | Collective partnerships | Yes, with revenues above CHF 500,000. If revenues are lower, simplified bookkeeping with listing of income, outgoings and assets | Sole proprietorships | Yes, with revenues above CHF 500,000. If revenues are lower, simplified bookkeeping with listing of income, outgoings and assets |
Apply for an Account for Capital Deposits for an AG or GmbH
Apply for an Account for Capital Deposits for an AG or GmbH
Transfer the capital deposit required by law for the foundation of a corporation to a UBS Account for Capital Deposits. Once your company has been founded, the funds will be credited to your business account.
