The most common business forms for companies are Aktiengesellschaft (AG) and Gesellschaft mit beschränkter Haftung (GmbH).
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Founding Company
Associations
Associations may be used for Decentralized Finance (DeFi) projects. The purpose of the associations must be political, religious, scientific, cultural, charitable, social or other non-commercial.
Foundations
A foundation is a legal entity with a pool of assets irrevocably committed to a defined purposes. The foundation becomes the owner of the contributed assets for the particular purpose, once estblished. Generally suitable for long-term infrastructure development DLT-projects.
Taxation
Tax Considerations a. Stamp Duty 1% stamp duty applies to newly created capital. First CHF 1 million, however, is exempt. Structuring options may exist to mitigate the stamp duty for larger amounts. b. Corporate Income & Wealth Tax Corporate income taxes are paid at both federal and cantonal (sometimes even communal) levels and rates can … Continued