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 | |