Minimum capital to be deposited:
Formation by cash subscription:
Formation by investment of kind:
Minimum nominal value per equity share:
the most common type of formation
(Combination of cash subscription and investment in kind): possible
Appointment of at least one person as manager
Upon the appointment of two or more people, the appointment of a head manager is mandatory.
Requirements: At least one manager with Swiss residency must be able to represent the company alone.
In the case of a GmbH, liability is limited to the company’s capital. Should the equity be fully paid under subscription, the partner is not liable to the company. Should the equity only be partly paid under subscription, the partner is liable for the pending equity and is to pay it at a later date. Within the scope of any liability action that may arise, liability may be extended to company management and the auditing agency. The company management can be made jointly liable for unpaid OASI premiums, withholding tax contributions and direct federal tax, as long as management was responsible for paying these contributions on behalf of the company.