{"id":1749,"date":"2021-10-09T18:35:33","date_gmt":"2021-10-09T17:35:33","guid":{"rendered":"https:\/\/ajooda.ch\/en\/?p=1749"},"modified":"2022-10-03T16:11:54","modified_gmt":"2022-10-03T15:11:54","slug":"form-a-general-partnership-in-switzerland","status":"publish","type":"post","link":"https:\/\/ajooda.ch\/en\/form-a-general-partnership-in-switzerland\/","title":{"rendered":"Form a general partnership in Switzerland"},"content":{"rendered":"\n<p>A general\npartnership (KIG) is the contractual commitment between different persons to\noperate a company under a certain name.<\/p>\n\n\n\n<p>Instead of\nseveral people setting up different individual companies, they can join forces\nand work together at minimal cost.<\/p>\n\n\n\n<p>At least 2\nnatural persons and the addition &#8220;KIG&#8221; in the name are necessary.<\/p>\n\n\n\n<p>A general\npartnership is established by articles of association (verbal agreement is\nsufficient).<\/p>\n\n\n\n<p>Entry in\nthe Commercial Register (HR) is compulsory, but the KIG can also be formed\nwithout an HR entry.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The most important points\nfor a general partnership<\/h2>\n\n\n\n<p>General\npartnerships are particularly suitable for several founders who want to set up\nsmall businesses together. This allows you to start a joint business without\ncontributing capital to the GmbH or AG.<\/p>\n\n\n\n<p>Generally,\na GmbH or AG is founded or converted after a successful operation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">General partnership Taxes<\/h2>\n\n\n\n<p>A general partnership is not a legal entity. <a href=\"https:\/\/ajooda.ch\/en\/business-consulting-switzerland\/\" target=\"_blank\" rel=\"noreferrer noopener\">This means that the company itself is not taxed.<\/a><\/p>\n\n\n\n<p>The individual partners themselves are<a href=\"https:\/\/ajooda.ch\/en\/online-tax-return-in-switzerland\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" taxed directly (opens in a new tab)\"> taxed directly<\/a> on the basis of their income (salary, interest on equity, profit shares) and their assets.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">General partnership\nliability<\/h2>\n\n\n\n<p>Since the\ngeneral partnership is not a legal entity, all partners are liable with their\nprivate assets.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Conversion<\/h2>\n\n\n\n<p>Conversion into a <a href=\"https:\/\/ajooda.ch\/en\/company-formation-in-switzerland\/\" target=\"_blank\" rel=\"noreferrer noopener\">GmbH or AG<\/a> is possible at any time.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Commercial register<\/h2>\n\n\n\n<p>Entry in the <a href=\"https:\/\/www.zefix.ch\/de\/search\/entity\/welcome\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"commercial register (opens in a new tab)\">commercial register<\/a> is obligatory for a general partnership, regardless of turnover. However, KIG comes into existence even without HR entry.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Advantages:<\/h2>\n\n\n\n<p>A KIG can\nbe founded quite easily by several persons without minimum capital and is\nsuitable for the start of joint activities due to the low costs of formation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Further advantages:<\/h2>\n\n\n\n<p>Simple and\ninexpensive organisation<\/p>\n\n\n\n<p>Free choice\nof company name with the addition of &#8220;KlG&#8221;.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Disadvantages<\/h2>\n\n\n\n<p>Shareholders\nare liable with their own private assets.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Further disadvantages:<\/h2>\n\n\n\n<ul><li>Interdependence\nof shareholders<\/li><li>Unlimited\nliability and solidarity<\/li><li>Reduced\nflexibility between shareholders (example: no competition)<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Collective insurance\ncompany<\/h2>\n\n\n\n<p>Shareholders\nwithin the KIG are considered self-employed. Accordingly, they are not subject\nto the classic obligations of accident insurance, BVG, etc.<\/p>\n\n\n\n<p>However, due to the dangers of working and private life, it is advisable to at least consider protection for the following risks:<\/p>\n\n\n\n<ul><li>Illness<\/li><li>Accident<\/li><li>Age<\/li><li>Death<\/li><li>Disability<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>A general partnership (KIG) is the contractual commitment between different persons to operate a company under a certain name. Instead of several people setting up different individual companies, they can join forces and work together at minimal cost. At least 2 natural persons and the addition &#8220;KIG&#8221; in the name are necessary. A general partnership [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1574,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[137,9],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>form a general partnership in switzerland | ajooda.ch<\/title>\n<meta name=\"description\" content=\"A general partnership (KIG) is the contractual commitment between different persons to operate a company under a certain name...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ajooda.ch\/en\/form-a-general-partnership-in-switzerland\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"form a general partnership in switzerland | ajooda.ch\" \/>\n<meta property=\"og:description\" content=\"A general partnership (KIG) is the contractual commitment between different persons to operate a company under a certain name...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ajooda.ch\/en\/form-a-general-partnership-in-switzerland\/\" \/>\n<meta property=\"og:site_name\" content=\"ajooda AG | Tax return, Company formation &amp; 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