Ideal structure for business partners

Still no share capital required!

The limited partnership companies (in German: Kollektivgesellschaft or KIG) are personal companies with the minimum of 2 partners. This legal structure is ideal for small private businesses and self-employed persons. Moreover, it is the second most popular legal structure in Switzerland with over 1’200 companies. 

 Like sole-proprietorships, there is no start-up share capital required and if the turnover is below CHF 500’000 per year, the limited partnerships only need to hand in simplified accounts. 

The partners can have home address in one canton and office address in another canton. The business transactions of the companies are taxed according to the address of the office and private transactions would be taxed according to home address. If the partners live in canton which has a high tax rate, they can locate their office in a low taxed canton such as Zug and Luzern for their own advantage.

If you would like F Trust’s assistance in the registration of a limited partnership company in Switzerland or have any questions in general about Swiss companies, please do not hesitate to get in touch.