The Swiss AG is the most common type of company in Switzerland.
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Minimum capital:
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CHF 100‘000 |
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Minimum capital to be deposited:
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CHF 50‘000 |
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Formation by cash subscription:
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the most common type of formation |
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Formation by investment of kind:
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possible |
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Mixed formation
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(Combination of cash subscription and investment in kind): possible |
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Shares:
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Transferable shares or registered shares. In the case of transferable shares the full amount of share capital must be deposited. |
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Minimum nominal value per share:
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CHF 0.01 (1 centime) |
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Board of Directors:
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Appointment of at least one person as „Member of the Board“. Upon appointment of two or more people, the appointment of a President for the Board of Directors is mandatory. Requirements: At least one Member of the Board with Swiss residency must be able to represent the company alone. |
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Liability:
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In the case of an AG, liability is limited to the company’s capital. Should the share capital be fully
paid under subscription, the shareholder is not liable to the company. Should the share capital only be
partly paid under subscription, the shareholder is liable for the pending share capital and is to pay
it at a later date. Within the scope of any liability action that may arise, liability may be extended to the Board of Directors, company management and the auditing agency. The Board of Directors can be made jointly liable for unpaid OASI premiums, withholding tax contributions and direct federal tax, as long as the Board of Directors was responsible for paying these contributions on behalf of the company. |
