What is AG/SA?

The AG (Aktiengesellschaft) in German or SA (Société Anonyme) in French is the Swiss equivalent of a public limited company or corporation. It's a popular legal structure for larger businesses and those seeking to raise capital through share issuance.

Key Features

• Minimum share capital: CHF 100,000
• Limited liability for shareholders
• Suitable for both small and large enterprises
• Shares can be publicly traded

Incorporation Process

• Draft articles of association
• Deposit minimum capital
• Public deed of incorporation
• Commercial register entry

Tax Implications: AG/SA is subject to corporate income tax and capital tax at federal, cantonal, and municipal levels.