Foundation of a Limited Partnership (KmG)
The limited partnership plays only a minor role in Switzerland. It is suitable for small businesses with a strong focus on individuals. It often arises when a general partnership wants to expand its financing base. However, it is advisable to draw up a partnership agreement. The rights and obligations of a KmG are defined in Art. 594 - 619 of the Swiss Code of Obligations.
Seed Capital | No seed capital needed, but foundation fees will be charged. |
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Liability | Variable between general partners and limited partners. |
Company Name | Must contain the suffix "KmG" |
Number of Founders | At least one natural person plus one natural person and one legal entity |
Taxes | No separate tax return. Each partner declares his/her participation in profit and assets in the private tax return |
VAT Liability | Mandatory for annual sales of CHF 100'000 or more |
Commercial Accounting | Commercial Accounting mandatory from annual sales of CHF 500'000 |
If you plan to found a KmG, we will be happy to provide detailed advice in a free first meeting. For this purpose, please fill out the form below.
The Founding Process
Good preparation is half the battle won! Building a company and putting it on course involves some unexpected surprises. That’s why a well-thought-out plan is needed. We support you and assume the formalities.

Choose the legal structure and fill out the online form

First meeting at the Treuhandzentrum Zürich, free of charge

We’ll take care of documentation processing

Signing and certifying of documents at the notary’s office

Entry in the Commercial Register
Start now and take advantage of a free* first consultation.
Have you decided to start a Limited Partnership or are you still unsure about the right legal form? We will accompany you through the foundation process and beyond, just tell us your plans. We will contact you immediately after receiving your duly completed form to arrange an appointment for a free first meeting.
*The first consultation is free of charge if it leads to further cooperation. We charge for consulting or information only on a time and material basis.
Appointment for free first consultation
Benefit from our know-how: Contact us for a first meeting and get personal advice from one of our experts.