The Swiss joint stock company can be registered by a single owner, with a minimum issued capital of CHF 100,000, 20% of which must be paid-up before company registration. The company’s financial statements are always subject to an audit requirement; the company oversight is to be exercised by a Board of Administrators, who can then appoint directors and managers to oversee the daily operations of the business. Smaller JSCs however appoint the same person to these functions, which is allowed by Law provided such individual lives in Switzerland;

Switzerland joint stock company Key Features

  1. A Switzerland limited liability company can be registered by a single owner.
  2. A minimum paid-up capital of CHF 100,000 (approximately US$ 100,000).
  3. The company is also required to appoint at least one resident director.
  4. The Company will be required to submit financial statements every year to the Swiss tax authority.
  5. Corporate tax rates vary according to the province of registration of the business.

Switzerland joint stock company Legal Requirements.

Switzerland joint stock company

Corporate Details

General

  • Type of Entity

JSC

  • Registered Office in Switzerland

Yes

Share capital or equivalent

  • Standard currency

CHF

  • Permitted currencies

Any

  • Usual authorized

CHF 100,000

Directors

  • Minimum number

Three

  • Corporate directorship allowed

Yes

Shareholders

  • Minimum number

One

  • Corporate shareholder allowed

Yes

Company Secretary

  • Required

No

  • Local or qualified

No

Accounts

  • Requirements to prepare

Yes

  • Audit requirements

No

  • Requirements to file accounts

Yes