Limited Liability Company (Sàrl/GmbH)

Like the AG, the GmbH is a legal entity in its own right. Since the GmbH is very similar to the AG, reference can be made to the comments with regard to the name, the domicile and the governing bodies.

Articles of Association.

The formation of a GmbH requires only one person (private individual or legal entity).

The GmbH must be represented by a person residing in Switzerland. This person can be a managing director. The equity share capital, which is at least CHF 20,000, has to be fully paid in. There is no cap on equity share capital. The nominal value per share is at least CHF 100.00

In case of a recapitalization the nominal value can be reduced to CHF 1.00. Members of a GmbH may hold several shares of the capital.

GmbH may have three governing bodies: the General Meeting of Partners, the Management and (though not obligatory) the auditors.

The GmbH is subject to an ordinary audit. There are exceptions in relation to the size of the company. An ordinary audit is required if the corporation exceeds two of the following variables within two consecutive fiscal years:

Balance sheet total of CHF 10 million
Turnover of CHF 20 million
Yearly average of 50 fulltime positions
In case the preconditions for an ordinary audit are not fulfilled.

The limited audit is less extensive and profound. With the consent of all shareholders a GmbH with less than ten fulltime positions may abstain from an audit.

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