The imited liability company is a popular business for entrepreneurs because of its simplicity and flexibility. It offers limited liability protection for the owners, which means that the debts of the business are not personal to the owners. The Sàrl/GmbH is also advantageous in terms of paid up capital as the minimum is CHF 20’000. In addition, setting up a limited liability company is relatively quick and inexpensive.

Swiss corporation is often used for large-scale businesses that require significant capital. Shares can be sold publicly, making it easier to raise funds. The SA/AG also offers limited liability protection for the owners, but is more complex to set up than a Sàrl/GmbH. The SA/AG is subject to a more important paid -up capital as the minimum is CHF 100’000.

Public-interest Swiss foundations may benefit from special tax emptions. A request for tax exemption must be made to the tax authorities for foundations that pursue charitable objects and if they fulfil certain cumulative conditions (a foundation does not pursue for-profit objects, a foundation irrevocably allocates its funds to the pursuit of its objects with no possibility of its funds being returned to the donors and the foundation board receives no payment for its work).