header-area-background-wrapper
header-section-wrapper
Menu
site-banner
center-right-menu

Difference Between S.A. and S.A.R.L.

S.A. (Public Limited liability Company)S.A.R.L. (Company with Limited Liability)

Number of shareholders:

1 natural or legal person.

1 natural or legal person.

Company name

Must state its legal form: SA.

Must state its legal form: SARL.

Minimum share capital

100,000 CHF with a minimum of 50% subscribed (50 000)

20 000 CHF must be fully subscribed. Without a maximum.

Contribution in kind

Possible

Possible

Nominal value of shares / members shares

At a minimum of 1 cent.

At a minimum of 100 francs.

Local directors

A director with individual signing powers must be domiciled in Switzerland.

A director with individual signing powers must be domiciled in Switzerland.

Accounting/Auditing

Accounting is compulsory, but auditing is not required. If the company does not want to be audited it must apply for “opting out”.

Accounting is compulsory, but auditing is not required. If the company does not want to be audited it must apply for “opting out”.

Liability of the shareholders.

Limited to the share capital.

Limited to the shares.

Appearance

Anonymous shareholders.

The names of the members appear in the local commercial register.

Conversion

Can be converted into a SARL company at any time.

Can be converted into a SA company at any time.

Transfer of shares

Simple cession.

Signature of the sales contract of shares before a notary.