Minimum capital
CHF 20,000

Minimum capital to be paid in
CHF 20,000

Cash foundation
The most frequently chosen type of foundation

Foundation in kind:
possible

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

Shares:
Ordinary shares

Minimum nominal value per ordinary share:
‍CHF 100

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

Liability:
The liability of a GmbH is limited to the capital of the company. If the share capital has been 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 unpaid share capital and must subsequently contribute it. Liability can be extended to the management and the auditors in the context of possible liability claims. The management can be held jointly and severally liable for unpaid AHV contributions, withholding tax levies and direct federal tax if the management was responsible for paying these contributions for the company.