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L10 Legal Form

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Page no: L10

Area Related Pages
L1x Legal Form L11 Stock Ownership Company
L1x Legal Form L12 Limited
L1x Legal Form L12 Übertrag Sacheinlagen
L1x Legal Form L13 Non-Profit Organisation
L1x Legal Form L19 Legal Domicile

Question / Problem
1. Research and explain the company types available in your country. Write a couple of paragraphs explaining the differences between a stock corporation and a sole proprietorship with regards to ownership, working capital, liability and tax. (2 hours)



Ownership Working Capital Liability Tax
sole entrepreneur The only owner is the entrepreneur. Sharing of ownership is not possible. Can be created without capital. The owner has full liability. Is taxed at individual level together with all other personal income
Stock-Ownership company (AG) Capital gets divided into stocks, e.g.10’000 stocks for nominal price of 10.
If somebody owns 1000 shares, then he owns 10%.
Shares can
An AG requires a minimum capital of 100K CHF.

50K must be delivered in cash or as assets.


Only the AG with its assets Profit of the company is taxed separately from owner’s tax declarations.

First the AG pays taxes on its profit, then then owners on their total income including dividends from the AG.

If the company pays out dividends to the owners, then those must pay taxes again. Hence taxes at two places, some call it double-taxation.
Still the AG has the option to avoid dividend pay-outs. In my case, I could avoid payouts until my retirement, when my normal income is lower. Certainly this situation changes when more shares holders come into play with a liquidity event. They might want pay-outs.

Taxes on the profit must be paid on three levels:
Swiss confederation, canton and single towns. They vary depending on the town and canton, between 12 and 21%.

Cantons also require also a tax on the capital.
between 0.01  and 7 per thousand.

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Legal Form Overview


Rechtsform wenn nur Verluste Status: Einzelfirma,
Grund: Nicht Arbeitgeber gemeldet, insbes. weil kein Verkauf stattfand.
Aber ab Verkauf sollte ich es melden.
CH-GmbH, mit Gewinnen innerhalb 7 Jahren verrechnen.
Ausländische GmbH: “Aufgezehrte Darlehen ” anrechenbar steuerlich?
Rechtlicher Hintergrund warum GmbH Vorteile GmbH: Property rights, take down when
Rechtsschutzversicherung: Bis 12000 Einkommen (“Gewinn”)
Arbeitgeber hätte Fragen und im Handelsregister.
Rechtsform wenn Gewinne Alternativen:
Gesellschaft unter estnischen Recht.
E-Firma: Gewinne bleiben in Firma
Joined Ownership mit BG Inhaber.
GmbH unter CH-Recht.
Umwandlung in GmbH Qualifizierte Gründung:
Revisionsstelle um Aktiva, Passive zu überschreiben
Überprüfung der Werthaltigkeit.
Verkauf der Software der Einzelfirma grenzwertig.
Ausländische GmBH:
Anteil der CH-GmbH: jährliche Wertberichtigung Anteil als Privatperson: Nicht jährlich Wertberichtigung
Definitive Wertberichtigung steuerlich


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