Category: Juridique

The sole proprietorship is a legal form where the individual carries on business in his own name and is personally liable in an unlimited manner. The owner may also be described as self-employed.

Simple to set up, it does not require any equity capital or formal creation. However, once gross annual sales of CHF 100,000 are exceeded, registration with the registre du commerce and VAT becomes compulsory.

This structure is ideal for entrepreneurs wishing to start up a small business or self-employed activity.

Setting up a limited liability company (LLC) in Switzerland is not complicated. The simplicity of the incorporation requirements and the low share capital make it an appropriate vehicle for a variety of activities.

The limited liability company (LTD) is one of the most widely used legal forms in Switzerland. It can be founded by a single person with a minimum capital of CHF 50,000. An AG must have a director domiciled in Switzerland. The rules governing the SA are codified in Articles 620 et seq of the Swiss Code of Obligations. The formalities for incorporation are the same as for a limited liability company (Sàrl).

A simple partnership is a contractual relationship between two or more persons (individuals or companies, including legal entities) to pursue a common goal with common efforts or means (art. 530 para. 1 CO), but without operating a business on a commercial basis.