1. The “Aktiengesellschaft” (AG)
A legal entity and capital company.
At least one natural or legal person.
3. Equity capital
The share capital must be at least CHF 100,000.
4. Business name
The name is of free choice, although supplement “AG” is obligatory.
The entry in the commercial register is madatory.
The liability is restricted to company assets. In the event of bankruptcy, shareholders lose their share capital.
The AG consists of General Assembly, Board of Directors and Auditors.
Mostly the Board of Directors. However, the Board of Directors may delegate management to individual board members or third parties.
The AG must be represented by at least one director with Swiss place of residence.
Taxation is based on profit and equity.