Legal structures
There is no objectively best legal structure. There is only the one that fits your situation – depending on capital, risk, tax situation and growth plans.
Legal structure check
Five short questions about founders, capital, liability and growth – we suggest the right legal structure for you.
Question 1 of 5
Determines whether a sole proprietorship is even an option.
Comparison
Start solo, no capital, no notary.
Minimum capital
CHF 0
No minimum capital
Founders
1 natural person
Formation costs
CHF 120–700
Commercial register
Mandatory from CHF 100,000 turnover
Notary
No
Taxation
Income & wealth of the owner
Social insurance
Self-employed (AHV yourself)
Bookkeeping
Simplified books < CHF 500,000
Anonymity
No, owner in register
Liability
Unlimited, personal
Partnership with full joint liability.
Minimum capital
CHF 0
No minimum capital
Founders
≥ 2 natural persons
Formation costs
CHF 300–800
Commercial register
Mandatory
Notary
No
Taxation
Pro rata for the partners
Social insurance
Self-employed
Bookkeeping
As sole proprietorship
Anonymity
No
Liability
Joint, unlimited
Liability protection from CHF 20,000 capital.
Minimum capital
CHF 20,000
fully paid in
Founders
≥ 1 person
Formation costs
CHF 700–2,000
Commercial register
Mandatory
Notary
Yes
Taxation
Profit & capital + dividend
Social insurance
Employed by own company
Bookkeeping
Double-entry bookkeeping
Anonymity
Shareholders in register
Liability
Limited to capital
The growth structure for investors and teams.
Minimum capital
CHF 100,000
at least 50,000 paid in
Founders
≥ 1 person
Formation costs
CHF 1,500–3,500
Commercial register
Mandatory
Notary
Yes
Taxation
Profit & capital + dividend
Social insurance
Employed by own company
Bookkeeping
Double-entry bookkeeping
Anonymity
Shareholders not public
Liability
Limited to share capital
All values apply to newly founded companies. See the Code of Obligations and cantonal rules for details.
