Swiss companies
Legal form | AG | GmbH | |
Conditions imposed upon the company | Aktiengesellschaft (AG) Corporation (Corp.) Sociéte Anonymé (S.A.) |
Gesellschaft mit beschränkter Haftung (GmbH) |
|
Limits on the name of the company | Bank, Insurance, Unitversity, School | ||
Minimum number of members of the board of directors or managing directors | 1 | 1 | |
Bearer shares permitted | Yes | - | |
Minimum paid-in capital | CHF 100'000.- | CHF 20'000.- | |
TAXES | |||
Federal | 8.5% tax on profits | 8.5% tax on profits | |
canton | Tax on profits and capital Levy pursuant to cantonal law | Tax on profits and capital Levy pursuant to cantonal law | |
ANNUAL REPORTING | Balance sheets/annual accounts | Balance sheets/annual accounts | |
AUDITING | |||
Ordinary audit | Balance sheet total CHF 10 million Sales revenue CHF 20 million 50 full-time positions | Balance sheet total CHF 10 million Sales revenue CHF 20 million 50 full-time positions | |
Limited audit | If two of the above values are not exceeded in two consecutive years | If two of the above values are not exceeded in two consecutive years | |
Audit waiver | If there are no more then 10 full-time positions on average annually and the shareholders consent | If there are no more then 10 full-time positions on average annually and the associates consent |