Minimum capital: CHF 100,000 Minimum capital to be paid in: CHF 50,000 Cash incorporation: The most frequently chosen type of incorporation possible (combination of cash and non-cash incorporation). Shares: In the case of bearer shares, the share capital must be fully paid up.
GF/Board of Directors: CHF 0.01 (1 centime) Appointment of at least one person as "member of the Board of Directors".
GF/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 a Swiss resident must be able to represent the company alone. Liability: The liability of debts in the case of an AG is limited to the capital of the company. If the share capital has been fully paid up, there is no liability on the part of the shareholder towards the company. If the share capital is only partially paid up, the shareholder is liable for the share capital that has not yet been paid up and must contribute it subsequently. In the context of possible liability actions, liability can be extended to the board of directors, the management and the auditors. The Board of Directors may be held jointly and severally liable for unpaid AHV contributions, withholding tax levies and direct federal tax, insofar as the Board of Directors was responsible for the payment of these contributions on behalf of the company.
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The best form of business in Switzerland
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