The appropriate legal form for small and medium-sized enterprises

The Limited Liability Company (LLC) is a company with its own legal personality, in which one or more persons form company. Each shareholder is liable up to a maximum of the registered capital.

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Overview of the advantages and disadvantages of a LLC in Switzerland


- Exclusion of any personal liability with private property/capital
- Several shareholders possible
- Easy transfer of the original shares
- Low minimum required capital (CHF 20'000)
- Fantasy name is possible (the addition "GmbH" is obligatory)


- Worse acceptance among stakeholders (compared to a PLC)
- Lack of anonymity of the shareholders
- Compliance with company law
- Taxation at company level and by the shareholders (double taxation)

Was muss ich bei der Gründung einer GmbH beachten?

Required capital

A minimum of CHF 20,000 is required (fully paid)

Info: The founder of a PLC can not profit from an early withdrawal of pension funds due to the fact that he is employed in his own company on the basis of an employment contract. In the sense of the OASI law, he is not considered a self-employed person.

Anzahl Gesellschafter

There has to be at least one shareholder and at least one executive director which has to have his domicile in Switzerland. Those function can be executed by the same person.


The audit is compulsory for companies that employ 10 employees or more. 
According to Art. 727 of the Swiss Code of Obligations, a limited liability company is subject to regular auditing if it exceeds two of the following thresholds for two successive financial years):
- Balance sheet total: CHF 20 million
- Revenue: CHF 40 million
- Full - time positions: 250.

VAT liability

Its obligatory only if the company has a turnover of CHF 100'000. However, voluntary submission is possible.

Do you have questions about other legal forms?

Wie läuft der Gründungsprozess über die Plattform STARTUPS.CH ab?

Just enter the online application online and profit from the partner bonus
Calculate a noncommittal offer and order company incorporation
Our lawyers contact you within 24h and send you the incorporation documents
Conveniently print, review, and sign all the documents
Obtain a signature confirmation
Registration in the commercial register. Your company is successfully established!
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Calculate now a noncommittal offer for your business incorporation!

How can I prepare myself optimally for my professional independence?

Develop a business plan

With the free Businessplan software on you can easily and conveniently write the business plan for your company. If desired, you can have the business plan checked by a specialist.

Also consider our courses for creating a business plan.

Find a competent trustee

Our partner for fiduciary inquiries is Findea AG. At you can easily calculate online an offer for the management of your bookkeeping, the preparation of pay statements, the filling out of the tax declaration and many other trust-based services.

Findea AG is represented with 10 offices throughout Switzerland.

Find support from experts

You should be advised by a specialist in this regard, so that there are no burocratic problems during the incorporation process. We therefore recommend the incorporation of your company via


When starting into self-employment, company founders usually deal with questions concerning the appropriate legal form, the liability, the company name, OASI/DI/IC, the commercial register, the taxes (VAT) and much more.The experts at STARTUPS.CH teach you the basic knowledge about the most important topics around the company incorporation in the course "Founding a company".