AG (public limited company)
The company limited by shares is a corporation with share capital of at least CHF 100,000, of which at least CHF 50,000 must be paid in; the shareholders do not appear in the commercial register.
Definition
The essential practical difference from a GmbH is anonymity and the easier transfer of holdings: shares change owner without a commercial register entry. In return the AG requires a share register and, for bearer shares, notification of the beneficial owners.
Organisationally it needs a board of directors and a general meeting with minutes. Bookkeeping, year end and audit questions match those of the GmbH.
The wording
The share capital may not be less than CHF 100,000. — In all cases the contributions made must amount to at least CHF 50,000.
The numbers
- CHF 100,000
- minimum share capital Art. 621 CO
- CHF 50,000
- minimum amount to be paid in Art. 632 CO
Where to read it
What the software must be able to do
On top of the GmbH’s requirements come keeping the share register and, with several participants, managing resolutions and minutes. Both lie outside what accounting software usually does.
Checked Aug 2026
More terms under Legal form and register: Association Auditor Commercial register Cooperative General partnership GmbH (limited liability company) Liquidation Signing authority (Prokura) Sole proprietorship UID number