Minimum capital
CHF 20,000

Minimum capital to be paid in
CHF 20'000

Cash incorporation
the most frequently chosen type of incorporation

Non-cash foundation:
possible

Mixed foundation:
(combination of cash and non-cash foundation): possible

Shares:
Ordinary shares

Minimum nominal value per ordinary share
CHF 100

Management/Board of Directors:
Appointment of at least one person as managing director.If two or more persons are appointed, the appointment of a chairman of the board is mandatory.Requirements: At least one managing director with Swiss residence must be able to represent the company alone.

Liability:
The liability of debts in a GmbH is limited to the capital of the company. 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 contribute it subsequently. In the context of possible liability actions, liability can be extended to the management and the auditors. The management can be held jointly and severally liable for unpaid AHV contributions, withholding tax levies and direct federal tax, insofar as the management was responsible for the payment of these contributions for the company.