Minimum capital:
CHF 100,000 (payment 100%)
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Minimum capital to be paid in:
CHF 50,000 (payment 50%)
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Cash foundation / foundation in kind / cash foundation in kind:
The most frequently chosen type of foundation is cash foundation.
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Type of share:
Registered shares

Minimum par value per share:
CHF 0.01 (1 centime)

Board of Directors:
Appointment of at least one person as "Member of the Board of Directors". If two or more persons are appointed, the appointment of a Chairman of the Board of Directors is mandatory. Requirements: At least one member of the Board of Directors who is resident in Switzerland must be able to represent the company alone.
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Liability:
Liability for liabilities in the case of an AG is limited to the company's capital. If the share capital is fully paid up, the shareholder is not liable to the company. If the share capital is only partially paid up, the shareholder is liable for the share capital not yet paid up and must subsequently contribute it. Liability can be extended to the Board of Directors, the management and the auditors in the context of possible liability claims. The Board of Directors can be held jointly and severally liable for unpaid AHV contributions, withholding tax levies and direct federal tax if the Board of Directors was responsible for paying these contributions for the company.