
Legal overviews	Public limited company in CHF (excl. VAT)	Limited liability company in CHF (excl. VAT)	Sole proprietorship in CHF (excl. VAT)
	900.00	750.00	250.00
	Ready for foundation?Start now How do I start my own company?	Ready for foundation?Start now How do I start my own company?	Ready for foundation?Start now How do I start my own company?
Legal bases	OR 620-763	OR 772-827	Im OR nicht separat geregelt
Intended purpose	Suitable for almost every type of for-profit company	Smaller companies centred specifically around individuals	Small companies, person-related activities (e.g. artist)
Legal nature	Legal entity, corporation	Legal entity, corporation	Property of the owner
Establishment of company name	Free choice of the company (personal names, activity, imaginative titles), legal form must be provided	Free choice of the company (personal names, activity, imaginative titles), legal form must be provided	Surname of the owner with or without first name. Possible additions: Activity, imaginative titles
Comes into being as a result of conducting a business run on commercial lines	Public declaration of the founding, adoption of Articles of Association, election of board of directors and (insofar as no waiver according to OR 727, art. II exists) an auditor, entry in the commercial register	Public declaration of the founding; adoption of Articles of Association; where applicable, the appointment of the management board and representation, as well as an auditor (insofar as no waiver according to OR 727, art. II exists), entry in the commercial register	Conducting of independent, ongoing commercial activities for profit
Entry in the commercial register	Comes into being only once the entry has been placed in the commercial register in accordance with OR 613	Comes into being only once the entry has been placed in the commercial register in accordance with OR 779	Mandatory for a commercial company that achieves annual turnover of at least CHF 100,000, HRegV 36
Required number of owners or partners	At least one shareholder or shareholders can be natural or legal entities or trading companies	At least one partner or partners can be natural or legal entities or trading companies	Company owner is a natural person
Required amount of capital	Mandatory share capital, the amount of which is defined in the Articles of Association, divided into shares with a minimum nominal value of one Swiss centime; minimum of CHF 100,000, of which CHF 50,000 has been paid in	Mandatory ordinary capital, the amount of which is defined in the Articles of Association, divided into ordinary shares with a minimum nominal value of CHF 100; each ordinary share must be completely paid in	No conditions
Contribution of kind	Possible, special procedure	Possible, special procedure	Possible
Organisation and/or governing bodies	General meeting of shareholders; board of directors (with a minimum of one member); auditor (insofar as no waiver according to OR 727, art. II exists)	General meeting of partners; management board (with at least one member); auditor, insofar as no waiver exists	No governing bodies; fiduciary/auditor may be used
Liability/reserve liability	Exclusive liability of company assets; the only obligation for shareholders is to pay in full the share capital attributable to their shares (payment)	Exclusive liability of company assets; facultative limited reserve liability in accordance with the Articles of Association; amount of the reserve liability connected to an ordinary share must be established in the Articles of Association and may not exceed twice the nominal value of the ordinary share; liability only exists for the reserve liabilities connected to one’s own ordinary shares	Unlimited liability of the owner with personal assets
Involvement of investors and/or outside capital	Different forms of capital increase through changes to Articles of Association	Increase of ordinary capital through changes to the Articles of Association	Unsuitable for borrowing outside capital
Profit and loss absorption	Shareholders have the right to a share of the net profit in accordance with the law and Articles of Association	Partners have the right to a share of the net profit in accordance with the law and Articles of Association	Entirely with the owner
Obligation to keep accounts	There is an obligation to keep accounts	There is an obligation to keep accounts	If an entry in the commercial register is required
Taxation	Company for profit and capital; shareholder for shares as assets and dividends as income	Company for profit and capital; shareholder for shares as assets and dividends as income	Owner for the entire income and assets from commercial and private domain
Management board and representation	Managed by the entire board of directors, insofar as it has not been transferred to individual members of the board of directors or a third party in accordance with the organisational regulations; representation by each member of the board of directors individually, insofar as it has not been transferred to individual members of the board of directors or a third party in accordance with the Articles of Association, organisational regulations or a decision by the board of directors; at least one member of the board of directors must be assigned rights of representation	Managed by all partners together, insofar as the Articles of Association do not stipulate otherwise Each director is entitled to represent the company; although the Articles of Association may regulate the representation in a different way, at least one director must have rights to representation	Owner for the entire income and assets from commercial and private domain
Transfer of membership	Free, insofar as no legal or statutory transfer restrictions exist	Written transfer of ordinary shares; approval by the general meeting of partners (min. 2/3 of the votes represented as well as absolute majority of the entire ordinary capital that possesses exercisable voting rights) insofar as the Articles of Association do not stipulate otherwise	No membership, entire or partial disposal of the company’s business operations possible
Nationality and legal residence regulations	An individual who holds Swiss residency must be able to represent the company	An individual who holds Swiss residency must be able to represent the company	The owner has to have residency in Switzerland

	Ready for foundation?Start now How do I start my own company?	Ready for foundation?Start now How do I start my own company?	Ready for foundation?Start now How do I start my own company?

Legal overviews

Public limited company

in CHF (excl. VAT)

900.00

Ready for foundation?Start now

How do I start my own company?

Legal bases: OR 620-763

Intended purpose: Suitable for almost every type of for-profit company

Legal nature: Legal entity, corporation

Establishment of company name: Free choice of the company (personal names, activity, imaginative titles), legal form must be provided

Comes into being as a result of conducting a business run on commercial lines: Public declaration of the founding, adoption of Articles of Association, election of board of directors and (insofar as no waiver according to OR 727, art. II exists) an auditor, entry in the commercial register

Entry in the commercial register: Comes into being only once the entry has been placed in the commercial register in accordance with OR 613

Required number of owners or partners: At least one shareholder or shareholders can be natural or legal entities or trading companies

Required amount of capital: Mandatory share capital, the amount of which is defined in the Articles of Association, divided into shares with a minimum nominal value of one Swiss centime; minimum of CHF 100,000, of which CHF 50,000 has been paid in

Contribution of kind: Possible, special procedure

Organisation and/or governing bodies: General meeting of shareholders; board of directors (with a minimum of one member); auditor (insofar as no waiver according to OR 727, art. II exists)

Liability/reserve liability: Exclusive liability of company assets; the only obligation for shareholders is to pay in full the share capital attributable to their shares (payment)

Involvement of investors and/or outside capital: Different forms of capital increase through changes to Articles of Association

Profit and loss absorption: Shareholders have the right to a share of the net profit in accordance with the law and Articles of Association

Obligation to keep accounts: There is an obligation to keep accounts

Taxation: Company for profit and capital; shareholder for shares as assets and dividends as income

Management board and representation: Managed by the entire board of directors, insofar as it has not been transferred to individual members of the board of directors or a third party in accordance with the organisational regulations; representation by each member of the board of directors individually, insofar as it has not been transferred to individual members of the board of directors or a third party in accordance with the Articles of Association, organisational regulations or a decision by the board of directors; at least one member of the board of directors must be assigned rights of representation

Transfer of membership: Free, insofar as no legal or statutory transfer restrictions exist

Nationality and legal residence regulations: An individual who holds Swiss residency must be able to represent the company

Limited liability company

in CHF (excl. VAT)

750.00

Ready for foundation?Start now

How do I start my own company?

Legal bases: OR 772-827

Intended purpose: Smaller companies centred specifically around individuals

Legal nature: Legal entity, corporation

Establishment of company name: Free choice of the company (personal names, activity, imaginative titles), legal form must be provided

Comes into being as a result of conducting a business run on commercial lines: Public declaration of the founding; adoption of Articles of Association; where applicable, the appointment of the management board and representation, as well as an auditor (insofar as no waiver according to OR 727, art. II exists), entry in the commercial register

Entry in the commercial register: Comes into being only once the entry has been placed in the commercial register in accordance with OR 779

Required number of owners or partners: At least one partner or partners can be natural or legal entities or trading companies

Required amount of capital: Mandatory ordinary capital, the amount of which is defined in the Articles of Association, divided into ordinary shares with a minimum nominal value of CHF 100; each ordinary share must be completely paid in

Contribution of kind: Possible, special procedure

Organisation and/or governing bodies: General meeting of partners; management board (with at least one member); auditor, insofar as no waiver exists

Liability/reserve liability: Exclusive liability of company assets; facultative limited reserve liability in accordance with the Articles of Association; amount of the reserve liability connected to an ordinary share must be established in the Articles of Association and may not exceed twice the nominal value of the ordinary share; liability only exists for the reserve liabilities connected to one’s own ordinary shares

Involvement of investors and/or outside capital: Increase of ordinary capital through changes to the Articles of Association

Profit and loss absorption: Partners have the right to a share of the net profit in accordance with the law and Articles of Association

Obligation to keep accounts: There is an obligation to keep accounts

Taxation: Company for profit and capital; shareholder for shares as assets and dividends as income

Management board and representation: Managed by all partners together, insofar as the Articles of Association do not stipulate otherwise Each director is entitled to represent the company; although the Articles of Association may regulate the representation in a different way, at least one director must have rights to representation

Transfer of membership: Written transfer of ordinary shares; approval by the general meeting of partners (min. 2/3 of the votes represented as well as absolute majority of the entire ordinary capital that possesses exercisable voting rights) insofar as the Articles of Association do not stipulate otherwise

Nationality and legal residence regulations: An individual who holds Swiss residency must be able to represent the company

Sole proprietorship

in CHF (excl. VAT)

250.00

Ready for foundation?Start now

How do I start my own company?

Legal bases: Im OR nicht separat geregelt

Intended purpose: Small companies, person-related activities (e.g. artist)

Legal nature: Property of the owner

Establishment of company name: Surname of the owner with or without first name. Possible additions: Activity, imaginative titles

Comes into being as a result of conducting a business run on commercial lines: Conducting of independent, ongoing commercial activities for profit

Entry in the commercial register: Mandatory for a commercial company that achieves annual turnover of at least CHF 100,000, HRegV 36

Required number of owners or partners: Company owner is a natural person

Required amount of capital: No conditions

Contribution of kind: Possible

Organisation and/or governing bodies: No governing bodies; fiduciary/auditor may be used

Liability/reserve liability: Unlimited liability of the owner with personal assets

Involvement of investors and/or outside capital: Unsuitable for borrowing outside capital

Profit and loss absorption: Entirely with the owner

Obligation to keep accounts: If an entry in the commercial register is required

Taxation: Owner for the entire income and assets from commercial and private domain

Management board and representation: Owner for the entire income and assets from commercial and private domain

Transfer of membership: No membership, entire or partial disposal of the company’s business operations possible

Nationality and legal residence regulations: The owner has to have residency in Switzerland