Kollektivgesellschaft KlGSwitzerland
What it takes to form, own and run a general partnership in Switzerland, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Die Kollektivgesellschaft ist eine Gesellschaft, in der zwei oder mehrere natürliche Personen, ohne Beschränkung ihrer Haftung gegenüber den Gesellschaftsgläubigern
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Die Gesellschafter haben die Gesellschaft in das Handelsregister eintragen zu lassen.
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1.2 Kollektiv- und Kommanditgesellschaft Beschreibung Fr. Neueintragung 160.–
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das Einkommen von einfachen Gesellschaften, Kollektiv- und Kommanditgesellschaften den einzelnen Teilhabern anteilmässig zugerechnet.
Form it
Who registers it
- Registry
- Formed without visiting
- Yes
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Not required
- Paying up the capital
- No paid-up rule: the partners' contributions and shares follow the partnership contract (Art. 557(1) OR); where nothing is agreed, each partner contributes an equal share, in kind and extent as the purpose requires (Art. 557(2) with Art. 531(2) OR). The federal SME portal states there is no minimum capital.
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Bei Kollektivgesellschaften bestehen keine Mindestkapitalanforderungen. Die Höhe und Anteile des Gesellschaftskapitals werden (mit Vorteil) im Gesellschaftsvertrag festgehalten (OR 557 resp. OR 531).
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- At least 2 · individuals only
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Die Gesellschafter haben die Gesellschaft in das Handelsregister eintragen zu lassen.
- Members
- At least 2
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Die Kollektivgesellschaft ist eine Gesellschaft, in der zwei oder mehrere natürliche Personen, ohne Beschränkung ihrer Haftung gegenüber den Gesellschaftsgläubigern
- A local company secretary
- Does not apply
- A local registered agent
- Not required
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Es kann die eigene Adresse der Rechtseinheit oder die eines anderen (c/o-Adresse) sein.
Each year, at the registry
- Annual registry fee
- Not in our records
- Accounts on the public record
- No
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Die übrigen Unternehmen müssen den Gläubigern, die ein schutzwürdiges Interesse nachweisen, Einsicht in den Geschäftsbericht und in die Revisionsberichte gewähren.
- Audit for a small company
- Not required
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Dem Revisionsrecht unterliegen sowohl Aktiengesellschaften (AG), Gesellschaften mit beschränkter Haftung (GmbH) und Genossenschaften als auch Kommanditaktiengesellschaften, Vereine und Stiftungen.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- Each partner reports the partnership income in the partner's own income-tax return
- Not in our records
Not stated on fedlex.admin.ch/eli/cc/1991/1184_1184_1184/de when checked
What is public
- Directors
- Public
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Das Handelsregister ist öffentlich. Die Öffentlichkeit umfasst die Einträge, die Anmeldungen und die Belege.
- Shareholders
- Public
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Das Handelsregister ist öffentlich. Die Öffentlichkeit umfasst die Einträge, die Anmeldungen und die Belege.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners
A Kollektiv- or Kommanditgesellschaft is not itself taxed on income: its income is attributed to the individual partners pro rata (Art. 10(1) DBG), who pay income tax on it. The income-tax scale of Art. 36 DBG for an individual runs to a top marginal step of 11.50 francs per 100 francs of income (federal layer); cantonal and municipal income tax is additional and is not stated here.
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das Einkommen von einfachen Gesellschaften, Kollektiv- und Kommanditgesellschaften den einzelnen Teilhabern anteilmässig zugerechnet.
- CFC rules in Switzerland
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution notified to the commercial registry by the partners, then deletion (Art. 574(2) OR; registry fees in GebV-HReg annex no. 1.2).
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Die Gesellschafter haben die Auflösung, abgesehen vom Falle des Konkurses, beim Handelsregisteramt anzumelden.
- Statutory fee
- CHF 150 (about €162)
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Auflösung 70.– Widerruf der Auflösung 70.– Löschung 80.–
Every business in Switzerland
VAT
- Standard rate
- 8.1%
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Normal rate: 8,1 % The normal rate is 8,1 %. Reduced rate: 2,6 %
- Other rates
- 2.6% Certain goods and services, including foodstuffs (except alcoholic beverages), cattle, poultry and fish, seeds and plants, grains, animal feed and fertiliser, medications, newspapers, magazines and books, radio and television services, and menstrual hygiene products
- 3.8% Accommodation services (overnight stays with breakfast) in the hotel and accommodation business
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Normal rate: 8,1 % The normal rate is 8,1 %. Reduced rate: 2,6 %
- Registration threshold
- CHF 100,000 · about €108,038
worldwide turnover from taxable or zero-rated supplies; per year
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As of 1 January 2018, all companies that are domiciled in Switzerland or that provide supply of goods or supply of services in Switzerland will become liable to VAT, if they generate a worldwide turnover of at least CHF 100 000 p. a. resulting from taxable or zero-rated supplies.
- Voluntary registration
- Yes
A business with annual turnover under CHF 100,000 is exempt but may waive the exemption and enter the register of taxable persons voluntarily.
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Whoever generates an annual turnover of less than CHF 100 000 from taxable or zero-rated supplies is exempted from tax unless he or she waives exemption from tax liability and enters voluntary in the register of taxable persons.
- A foreign company
- The same threshold applies; needs a local tax representative
A company domiciled abroad is liable to VAT if it supplies goods or services in Switzerland and has worldwide turnover of at least CHF 100,000 a year from taxable or zero-rated supplies; companies supplying only exempt or reverse-charge services are exempt. A foreign taxable person must appoint a tax representative in Switzerland and register within 30 days of the commencement of tax liability.
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As of 1 January 2018, all companies that are domiciled in Switzerland or that provide supply of goods or supply of services in Switzerland will become liable to VAT, if they generate a worldwide turnover of at least CHF 100 000 p. a. resulting from taxable or zero-rated supplies.
- Returns filed
- Depends on the business
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Für Korrekturen einzelner Monats-, Quartals- oder Semesterabrechnungen während der Steuerperiode ist die Korrekturabrechnung zu verwenden.
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
4 services name Switzerland on their own list: Paysera, Airwallex, Stripe, N26. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- General partnershipDerived our grouping, the same words in every country
- Name in law
- Kollektivgesellschaft (KlG)
- ISO 20275 code
- MRSYSecondary GLEIF, Entity Legal Forms code list