Comparison of Legal Forms
You would like to start your business idea? Welcome to the business world! From now on, it's decision-making time. The first important decision is the choice of a legal form. Here is an overview of the most important facts:
|
Owner-Managed Company (Sole Proprietorship) |
GmbH (LLC) |
AG (PLC) |
KlG (General Partnership) |
|
|---|---|---|---|---|
| Seed Capital |
No requirements |
from CHF 20‘000 |
from CHF 100‘000 |
No requirements |
| Liability |
Personal |
Limited |
Limited |
Personal |
| Company Name |
+ Surname |
+ GmbH |
+ AG |
+ KlG |
| Number of Founders |
One person |
At least one associate |
At least one shareholder |
At least two persons |
| Company Register |
Mandatory for annual sales of CHF 100‘000 or more |
Mandatory registration |
Mandatory registration |
Mandatory registration |
| Taxes |
No separate tax return, declaration in private tax return. |
Separate tax return |
Separate tax return |
No separate tax return, declaration in private tax return. |
| Commercial Accounting |
Mandatory for annual sales of CHF 500‘000 or more 1) |
Commercial accounting mandatory |
Commercial accounting mandatory |
Mandatory for annual sales of CHF 500‘000 or more 1) |
| Social Insurance |
Mandatory. Individual registration |
Associates working for the company are considered employees |
Shareholders working for the company are considered employees |
Mandatory. Individual registration |
| Advantages |
|
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|
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| Start now | Start now | Start now | Start now |
1) In principle, accounting is only required for annual sales of CHF 500,000 or more. For annual sales of CHF 100,000 or more, a company is subject to VAT and the commercial accounting becomes mandatory for the purpose of VAT accounting.
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