1. The “Aktiengesellschaft” (AG)

A legal entity and capital company.

2. Establishment

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.

5. Registration

The entry in the commercial register is madatory.

6. Liability

The liability is restricted to company assets. In the event of bankruptcy, shareholders lose their share capital.

7. Entities

The AG consists of General Assembly, Board of Directors and Auditors.

8. Management

Mostly the Board of Directors. However, the Board of Directors may delegate management to individual board members or third parties.

9. Nationality

The AG must be represented by at least one director with Swiss place of residence.

10. Taxation

Taxation is based on profit and equity.