CORPORATE LAW
| GENERAL PARTNERSHIP | JOINT-STOCK COMPANY | LIMITED COMPANY SAGL | BRANCH | |
| INCORPORATION | No special act of incorporation, with a turnover of over CHF 100,000 is subject to mandatory registration in the Commercial Register | Certificate of incorporation Entry in the Registry of Commerce | Certificate of incorporation Entry in the Registry of Commerce | Entry in the Registry of Commerce |
| SCOPE | Practise of a trade, industry or another business under a common company | Practise of a trade, industry or another business under a common company | Practise of a trade, industry or another business under a common company | Company dependent in the legal aspect, independent on the economic level of the foreign parent company |
| ECONOMIC LEGITIMATION | Members | Shareholders | Members | Foreign parent company |
| MEMBERS | An administrator must be domiciled in Switzerland | One or more natural or legal persons or entities or from other commercial companies | A single member is enough | One representative agent is enough |
| BODIES | Soci | General Assembly Board of Directors. At least one representative of the company (Swiss or EU) must be domiciled in Switzerland. Auditors | Shareholders’ Meeting Manager. At least one representative of the company (Swiss or EU) must be domiciled in Switzerland. Auditors | Mandatario con domicilio in Svizzera |
| RESPONSIBILITY | Subsidiary to the share capital, the members have unlimited and joint liability (even with their own assets) | Company assets | Company assets | Joint responsibility of the foreign parent company |
| MINIMUM CAPITAL | CHF 100,000, at least 20% of the nominal value or at least CHF 50,000 must be released | CHF 20,000 fully released | Free incorporation capital (endowment capital) |
