GmbH/Sàrl
What is GmbH/Sàrl?
The GmbH (Gesellschaft mit beschränkter Haftung) in German or Sàrl (Société à responsabilité limitée) in French is the Swiss version of a Limited Liability Company (LLC). It is a preferred business structure for many small and medium-sized enterprises (SMEs) in Switzerland due to its flexibility, protection, and cost-effective setup.
Key Features:
- Limited Liability: Shareholders are only liable up to the amount of their investment.
- Low Capital Requirement: Minimum share capital of CHF 20,000, fully paid at formation.
- Flexible Management: Managed by one or more directors; they can be shareholders or external professionals.
- Strong Legal Protection: The GmbH/Sàrl is a separate legal entity from its owners.
- Reputation: Seen as a credible and professional business form, especially for foreign investors.
Step-by-Step: How to Incorporate a GmbH / Sàrl in Switzerland
- Select a Unique Business Name – Must be distinguishable and include “GmbH” or “Sàrl.”
- Draft the Articles of Association – Outline the company’s governance and shareholding.
- Open a Capital Deposit Account – Deposit the minimum CHF 20,000.
- Notarize the Incorporation Documents – Legal authentication is mandatory.
- Register with the Swiss Commercial Register – Your company becomes officially recognized.
- Set Up a Domicile Address in Switzerland – Required for registration.
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Tax Implications: GmbH/Sàrl is subject to corporate income tax and capital tax, similar to AG/SA.
