General Partnership Basic
CHF 390
What is included
- Personal legal advice
- Defining business purpose
- Business name check
- Commercial register filing support
Establish your general partnership in Switzerland with Nexova
- Free initial consultation
- Fully digital service
- Attractive prices
Prices for general partnerships
Our all-inclusive launch packages
Additional costs (excluding)
| Signature certification (per signature) | CHF 20 |
|---|---|
| Commercial register fee | CHF 200 to 300 |
What is a general partnership?
A cooperative approach to business
The general partnership (KlG) is a type of business formed by two or more individuals who jointly run the company. Unlike a corporation or a limited liability company (LLC), the general partnership does not have its own legal personality, meaning that the partners are jointly and unlimitedly liable with their entire private assets for the company’s obligations.
Imagine a general partnership as a collaboration between two or more sole proprietors. It does not require a minimum capital contribution and is characterized by its simple formation and flexible structure. A general partnership is established through a partnership agreement and registration in the commercial register.
Is a general partnership the right choice for you?
Simple structure with shared responsibility
A general partnership is a suitable option for two or more individuals who want to run a business together without creating a separate legal entity. General partnerships are based on trust and cooperation, requiring all partners to share responsibility for the success, risks, and obligations of the business.
A key advantage of a general partnership is that no minimum capital is required, making it particularly attractive for small businesses with limited capital needs. However, the partners are jointly and unlimitedly liable with their entire private assets – even for obligations incurred by other partners. This requires a high level of mutual trust and clear agreements.
The flexibility, shared expertise, and uncomplicated structure make general partnerships popular among small business owners who value cooperation and shared responsibility.
Why establish a general partnership in Switzerland?
A general partnership in Switzerland offers unique benefits
Simple setup
Only a partnership agreement and registration in the commercial register are required, which saves time and costs.
No required capital
Unlike corporations or limited liability companies, partnerships do not require initial capital, making them attractive for founders with limited capital.
Shared expertise
Partners can benefit from complementary skills, networks, and resources, which strengthens the business as a whole.
Agile decision-making
Business decisions can be made quickly and unbureaucratically, if there is good mutual understanding between partners.
Tax transparency
Income and profits are taxed at the individual partner level, simplifying the tax structure.
Personal collaboration
Close collaboration fosters innovation and commitment, with each partner directly benefiting from the shared success.
Book a free initial consultation with our experts.
Book a callGeneral partnership or LLC: Which is the better choice?
Why an LLC is often the preferred business structure
A general partnership offers simplicity and flexibility, but it also has some disadvantages that often make it less attractive than an LLC. In general, we recommend that our clients consider establishing an LLC instead. An LLC provides limited liability protection, greater structural stability, and more credibility, while still offering a flexible framework for small businesses.
The disadvantages of a general partnership include:
Unlimited personal liability
Each partner is personally liable with their private assets for the obligations of the partnership, including those of their partners.
Dependence
Success and stability heavily rely on the cooperation of the partners.
Partnership complexity
Shared responsibility can lead to potential complications in decision-making and cause conflicts between partners.
Succession planning
Transferring business shares and succession planning are challenging without a separate legal entity, as there may be tax implications.
Book a free initial consultation with our experts.
Book a callThe legal forms in Switzerland at a glance
In the initial consultation, we provide free advice on the optimal legal form
Book a free initial consultation with our experts.
Book a callRoad to starting a general partnership
With Nexova AG, setting up your general partnership is simple
Initial consultation
Talk to our experts to determine if a general partnership suits your business goals and to clarify the responsibilities of the partners.
Choosing a business name
We ensure that your chosen business name meets all legal and trademark requirements and can be registered with the commercial register if necessary.
Definition of business purpose
We help you precisely define your business purpose according to Swiss standards.
Drafting the partnership agreement
We create a legally secure partnership agreement that outlines contributions, tasks, responsibilities, profit sharing, and mechanisms for dispute resolution.
Preparation of documents
We prepare all the necessary founding documents for registration with the compensation office and, if required, with the commercial register, including full
Commercial register filing
We file your application with the compensation office to confirm your self-employed status. If needed, we also file your commercial register application.
After registration
Following the formation, we provide comprehensive advice and support with VAT registration, social security contributions, and other legal and accounting requirements.
Book a free initial consultation with our experts.
Book a callWhat is false self-employment, and how can I avoid it?
How to set up your self-employment properly and lawfully
False self-employment occurs when a person formally presents themselves as self-employed but, in reality, fulfills the characteristics of an employment relationship.
This can become problematic in Switzerland, as social security authorities (AHV compensation funds) may review such cases and retroactively classify them as dependent employment. This reclassification means that the client is considered the employer and must pay the outstanding social security contributions.
Nexova helps you structure your self-employment correctly and supports you in gaining recognition as a self-employed person by the AHV compensation fund.
To avoid false self-employment, you should ensure the following criteria are met:
You have multiple clients and are not reliant on just one.
You have the freedom to set your own working hours and locations.
You have your own business infrastructure (e.g., office, tools, website).
You issue invoices for your services and bear the risk of payment defaults.
Book a free initial consultation with our experts.
Book a callHow can Nexova help you establish your partnership?
Nexova ensures a smooth and legally compliant setup
Strategy
Receive tailored advice on choosing the right business structure, adapting your business to Swiss regulations, and understanding tax and liability obligations. Our experts customize their advice to your goals and business model.
Execution
Nexova handles all administrative aspects and frees you from tedious bureaucracy. From creating documents and providing VAT advice to your commercial register filing, we ensure that every step is carried out correctly, saving you time and avoiding stress.
Ongoing support
Nexova is there for you even after registration. We assist with VAT registration, social security contributions, and all other ongoing administrative requirements, ensuring that your business remains compliant with the law and well-organized.
Book a free initial consultation with our experts.
Book a callWhat makes Nexova stand out?
Choosing the right partner for your business formation is key to success.
Broad experience
Nexova’s deep knowledge of Swiss regulations minimizes risk and maximizes efficiency for new businesses.
Personalized advice
We prioritize your goals, tailoring guidance to fit your unique business needs.
Flexibility
Our services adapt to your budget and schedule – perfect for freelancers, SMEs, and global businesses alike.
Fully digital
Nexova’s digital process lets you manage everything remotely, no office visits or paperwork needed.
Highly efficient
We ensure a fast, smooth process, helping you start your business without delay.
Complete trust
Nexova values long-term relationships, providing confidential, transparent, and integrity-driven service.
Book a free initial consultation with our experts.
Book a callDiscover our expert articles
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Uncomplicated or serious? Both here. A young, smart team is at work here, offering excellent services, highly uncomplicated and competent. Instead of a prestigious reception area, expensive offices and a few small gifts, you offer fast and competent services. For me as a one-man company, this is exactly what I need.
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FAQ
Answers at a click
To establish a general partnership, the following requirements must be met:
- At least two partners: A general partnership can only be formed by two or more natural persons.
- Choosing a business name: The partners must choose a name that complies with legal guidelines. The name can reference individuals, business activities, or creative terms, provided it is truthful, not misleading, and does not violate public interests.
- Partnership agreement: While a written partnership agreement is not legally required, it is highly recommended to clearly define the rights and obligations of the partners, as well as profit distribution and responsibilities. This helps minimize disputes.
- Registration in the commercial register: Registration in the commercial register is mandatory for general partnerships in Switzerland (Art. 552 para. 2 OR). This step legally formalizes the existence of the partnership.
- Accounting requirements: For annual revenues below CHF 500,000, simple bookkeeping (e.g., cash basis) is sufficient. For revenues exceeding CHF 500,000, double-entry bookkeeping with a balance sheet, income statement, and notes is mandatory.
Yes, registration in the commercial register is mandatory for commercial general partnerships under Art. 552 para. 2 OR. This registration is declaratory because the partnership already exists upon concluding the partnership agreement, and registration simply formalizes it.
For non-commercial general partnerships, registration in the commercial register is constitutive, meaning the partnership legally comes into existence only upon registration (Art. 553 OR). Non-commercial partnerships are rare and typically apply to non-profit or small-scale activities not requiring commercial bookkeeping.
Unlike an AG or GmbH, there is no minimum capital requirement for establishing a general partnership. However, partners are generally expected to make contributions in the form of capital, assets, or services. A partnership agreement is essential to clearly define contributions, rights, and obligations to avoid potential conflicts.
Partners in a general partnership are jointly and severally liable with their entire personal assets for the debts and obligations of the partnership. However, the partnership's assets are used first to settle debts. If the partnership's assets are insufficient, the partners' personal assets will be used to cover the liabilities.
The partnership itself is not subject to profit or income tax. Instead, the partners are taxed individually on:
- Their salaries,
- Their share of the profits,
- Interest on their capital contributions,
- Their personal assets.
Additionally, if the partnership's annual turnover exceeds CHF 100,000, it is required to register for VAT. In this case, the partnership must charge and remit VAT on its revenues. Nexova can assist in understanding and fulfilling your tax obligations accurately.
Yes, a general partnership can hire employees. The partnership must register as an employer with the relevant Swiss social security authorities and manage payroll deductions for AHV/IV/EO, ALV, and BVG. Nexova can help you navigate these administrative requirements to ensure compliance.
Independence Statement: Nexova AG is an independent private fiduciary firm. We are not a government agency or authority, and we are not affiliated with any government department or official register. All official acts, registrations, and approvals are carried out solely by the competent Swiss authorities and notaries.
Read our full Independence Statement