Switzerland Joint Stock Company

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