Glossary

Juristische Person


What is Juristische Person/Personne morale?

The expression Juristische Person (German) or Personne morale (French) is used to describe a legal entity in Swiss law. It represents a group of people or an organization that is treated as a separate legal entity from the owners or the managers. 

They are allowed to possess assets, make contracts, sue or be sued in their names as well as any other natural person.

Key Features of a Business in Switzerland

  • Separate Legal Personality: It is independent of the founders or members of the organization.
  • Contractual Capacity: They can make agreements, have bank accounts, and even employ other employees. 
  • Legal Accountability: It can also be a plaintiff or defendant in a suit. 
  • Asset Ownership: Property, intellectual property, and financial property are some examples of assets that can be owned by them.

Common Types of Juristische Personen in Switzerland

The Swiss legal system has provided for various kinds of legal persons to meet the varying needs of different organizations:

Legal Entity

Description

AG / SA

Corporation with share capital; ideal for larger businesses

GmbH / Sàrl

Limited Liability Company for SMEs

Verein / Association

Non-profit or member-driven organization

Stiftung / Fondation

Foundation set up for a specific purpose

Why Understanding Legal Entity Status Matters?

Selecting the right legal form is important for your business or organization in Switzerland. It affects: 

  • Liability – This helps to know whether the business is owned by the individual or the business itself.
  • Taxation – As each and every entity is taxed differently. 
  • Compliance – They differ in terms of reporting and registration requirements.
  • Operational Flexibility – It affects how your business entity can expand and operate.

Therefore, if you are registering a company in Zug or any other canton in Switzerland, it is important to provide a valid business address. We provide professional domicile address in Zug.