Unbenanntes Dokument

The most appropriate approach to locating a foreign business in Switzerland will depend on the type and timehorizon of the business, on legal and fiscal considerations and the strategic aims of the management (e.g., whether they intend to establish a headquarters, a production or commercial facility, a sales office, or a financial or services business). Companies or individuals from abroad have a variety of choices and may decide for themselves what the right approach will be for their business.

founding a partnership, or a new corporation (joint stock company);
establishing a subsidiary, either as a separate company in its own right or as a branch which remains dependent on the foreign parent firm;
establishing a partnership with Swiss nationals or an existing firm in Switzerland;
acquiring an interest in a Swiss firm or buying up an existing business in Switzerland (with a majority interest in the business acquired);
merger with Swiss partners;
establishing a joint venture;
a strategic alliance with or without capital participation.

Typically foreign firms choose to locate in Switzerland by establishing subsidiaries, branch offices or joint ventures.

Choosing the right legal form and approach to establishment may have a decisive influence on the success of setting up a business in Switzerland.

Swiss civil law distinguishes between partnerships and corporations (public companies); tax law distinguishes various forms of firms, depending on their purpose.

Partnerships

Single owner business (OR 934)
Simple partnership (OR 530–551)
General partnership (OR 552–593)
Limited share partnership (OR 594–619)

Corporation (joint stock company) (OR 620–763)
Limited liability company (OR 772–827)
Cooperative (OR 828-926)

	Business Forms Approaches to moving a business to Switzerland The most appropriate approach to locating a foreign business in Switzerland will depend on the type and timehorizon of the business, on legal and fiscal considerations and the strategic aims of the management (e.g., whether they intend to establish a headquarters, a production or commercial facility, a sales office, or a financial or services business). Companies or individuals from abroad have a variety of choices and may decide for themselves what the right approach will be for their business. The following basic types of businesses are common in Switzerland: founding a partnership, or a new corporation (joint stock company); establishing a subsidiary, either as a separate company in its own right or as a branch which remains dependent on the foreign parent firm; establishing a partnership with Swiss nationals or an existing firm in Switzerland; acquiring an interest in a Swiss firm or buying up an existing business in Switzerland (with a majority interest in the business acquired); merger with Swiss partners; establishing a joint venture; a strategic alliance with or without capital participation. Typically foreign firms choose to locate in Switzerland by establishing subsidiaries, branch offices or joint ventures. Choosing the right legal form and approach to establishment may have a decisive influence on the success of setting up a business in Switzerland. Types of Firms Swiss civil law distinguishes between partnerships and corporations (public companies); tax law distinguishes various forms of firms, depending on their purpose. Partnerships Single owner business (OR 934) Simple partnership (OR 530–551) General partnership (OR 552–593) Limited share partnership (OR 594–619) Public companies (corporate bodies) Corporation (joint stock company) (OR 620–763) Limited liability company (OR 772–827) Cooperative (OR 828-926) (OR=Code of Obligations)

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