Other structures

Switzerland offers a variety of business structures to suit different needs, ranging from simple partnerships to more complex corporate entities. Below is an explanation of the most common Swiss business structures, including their key characteristics, examples of their use, capital requirements, and necessary board members.

1. Kommanditgesellschaft (KG) - Limited Partnership

  • Description: A Limited Partnership (Kommanditgesellschaft, KG) consists of at least one partner with unlimited liability (general partner) and one or more partners with limited liability (limited partners).
  • Common Use: Often used by small businesses or firms that require external capital but want to limit the liability of certain partners.
  • Minimum Capital: There is no statutory minimum capital requirement. However, the contribution of each limited partner must be registered.
  • Board Members: No formal board is required; the general partner manages the company.
  • Number in Switzerland: Limited partnerships are less common, with approximately 1,100 entities registered in Switzerland.
  • Examples:
    • Art Basel (artbasel.com)
    • Fisch Asset Management (fischam.com)
    • Dreier AG (dreier.ch)

2. Kollektivgesellschaft - General Partnership

  • Description: A General Partnership (Kollektivgesellschaft) is formed by two or more individuals who are jointly and severally liable for the business’s obligations.
  • Common Use: Suitable for small businesses with few partners who prefer personal involvement in management.
  • Minimum Capital: No minimum capital requirement.
  • Board Members: All partners manage the business and share liability.
  • Number in Switzerland: Approximately 13,000 general partnerships exist in Switzerland.
  • Examples:
    • Zermatt Bergbahnen AG (matterhornparadise.ch)
    • Sprüngli (spruengli.ch)
    • Heimberg Frères SA (heimberg-freres.ch)

3. Einfache Gesellschaft - Partnership without Registration

  • Description: The simplest form of partnership, the Einfache Gesellschaft, is formed by an agreement between two or more parties without the need for registration.
  • Common Use: Typically used for temporary or specific projects, such as joint ventures.
  • Minimum Capital: No capital requirement.
  • Board Members: Not applicable; all partners participate equally unless agreed otherwise.
  • Number in Switzerland: Not specifically tracked due to its informal nature.
  • Examples:
    • Luzern Festival Cooperation (lucernefestival.ch)
    • Sphinx Travel and Events (sphinxtravel.ch)
    • Helvetica Services (helvetica.com)

4. Einzelunternehmen - Sole Proprietorship

  • Description: A Sole Proprietorship (Einzelfirma) is owned and operated by a single individual who is personally liable for the business's obligations.
  • Common Use: Common among freelancers, consultants, and small traders.
  • Minimum Capital: No minimum capital requirement.
  • Board Members: Not applicable as the business is managed by the owner.
  • Number in Switzerland: Over 300,000 sole proprietorships registered.
  • Examples:
    • Roger Federer Foundation (rogerfedererfoundation.org)
    • Zermatt Summit Foundation (zermattsummit.org)
    • Swiss Prop Tech (swissproptech.ch)

5. Genossenschaft - Registered Cooperative

  • Description: A Cooperative (Genossenschaft) is a legal entity formed to promote the economic interests of its members.
  • Common Use: Common in agriculture, housing, and mutual insurance sectors.
  • Minimum Capital: No fixed capital requirement; contributions are defined by the cooperative’s statutes.
  • Board Members: Managed by a board of directors elected by the members.
  • Number in Switzerland: There are approximately 9,000 cooperatives.
  • Examples:
    • Migros (migros.ch)
    • Raiffeisen Group (raiffeisen.ch)
    • Fenaco (fenaco.com)

6. Verein - Association

  • Description: An Association (Verein) is a legal entity formed by a group of people for a common non-profit goal.
  • Common Use: Widely used for non-profit organizations, clubs, and cultural or charitable groups.
  • Minimum Capital: No minimum capital requirement.
  • Board Members: Typically managed by a committee or board elected by the members.
  • Number in Switzerland: Over 100,000 associations registered.
  • Examples:
    • FIFA (fifa.com)
    • International Red Cross and Red Crescent (icrc.org)
    • Swiss Alpine Club (sac-cas.ch)
 
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