{"id":32124,"date":"2023-10-13T11:22:39","date_gmt":"2023-10-13T09:22:39","guid":{"rendered":"https:\/\/fidulex.ch\/?p=32124"},"modified":"2025-01-24T14:35:45","modified_gmt":"2025-01-24T13:35:45","slug":"general-partnership-in-switzerland-snc","status":"publish","type":"post","link":"https:\/\/fidulex.ch\/en\/general-partnership-in-switzerland-snc\/","title":{"rendered":"General partnerships in Switzerland (SnC)"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"32124\" class=\"elementor elementor-32124\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a31f567 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a31f567\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d203245\" data-id=\"d203245\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c2b2865 elementor-widget elementor-widget-image\" data-id=\"c2b2865\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/fidulex.ch\/wp-content\/uploads\/elementor\/thumbs\/societe-en-nom-collectif-comment-ca-marche-qdsk2h2i996e47r9dz731fsha9mn6f6mvle1h8oe5c.jpg\" title=\"General partnership: How does it work?\" alt=\"General partnership: How does it work?\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b7d7f1 elementor-widget elementor-widget-heading\" data-id=\"5b7d7f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Is a General Partnership?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae7bc10 elementor-widget elementor-widget-text-editor\" data-id=\"ae7bc10\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A general partnership is a partnership comprising at least 2 individuals. A SnC exists as soon as it is registered in the <a href=\"https:\/\/www.ge.ch\/recherche-entreprises-dans-registre-du-commerce-geneve\" target=\"_blank\" rel=\"noopener\">Commercial Register<\/a>, which is mandatory. An SnC's objective is to pursue a commercial activity.<\/p><p>SnC is similar to a <a href=\"https:\/\/fidulex.ch\/en\/setting-up-a-sole-proprietorship-in-switzerland-simple-guide\/\">sole proprietorship<\/a>, except that it has several members.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9536448 elementor-widget elementor-widget-heading\" data-id=\"9536448\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Benefits of SnC<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a553be elementor-widget elementor-widget-text-editor\" data-id=\"8a553be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d34abcb elementor-widget elementor-widget-text-editor\" data-id=\"4d34abcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">A general partnership is particularly well suited to small, local businesses and craftsmen. Here are the advantages enjoyed by SnC partners:<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29e3536 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"29e3536\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The creation of a general partnership requires no founding capital<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Commercial activity can begin as soon as the company is registered with the Trade Register.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Very low set-up costs<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Easier administrative procedures<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5210b8 elementor-widget elementor-widget-heading\" data-id=\"b5210b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Disadvantages of SnC<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-149be8b elementor-widget elementor-widget-text-editor\" data-id=\"149be8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d34abcb elementor-widget elementor-widget-text-editor\" data-id=\"4d34abcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><span class=\"ILfuVd\" lang=\"fr\"><span class=\"hgKElc\">In Switzerland, there are more than <a href=\"https:\/\/www.kmu.admin.ch\/kmu\/fr\/home\/savoir-pratique\/creation-pme\/differentes-formes-juridiques\/societe-nom-collectif.html\" target=\"_blank\" rel=\"noopener\">8,000 companies<\/a> in this legal form, which is<\/span><\/span><span class=\"ILfuVd\" lang=\"fr\"><span class=\"hgKElc\">\u00a0well below all other legal forms of business. <\/span><\/span><\/div><div class=\"elementor-element elementor-element-4d34abcb elementor-widget elementor-widget-text-editor\" data-id=\"4d34abcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">The main reason for this is that they require greater proximity and trust between associates. They also have a number of disadvantages. Here are the main ones <strong>The disadvantages<\/strong> of a general partnership:<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a40a03b elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"a40a03b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The partners are jointly and severally liable for the company's debts to the full extent of their assets (art. 568 et seq. CO).<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Liability risk requires a high level of trust between partners<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Partners are strictly prohibited from competing with the business of the general partnership (art. 561 CO).<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75d63e4 elementor-widget elementor-widget-heading\" data-id=\"75d63e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How Do I Create a General Partnership?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3182155 elementor-widget elementor-widget-heading\" data-id=\"3182155\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. Written Agreement<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8de81f elementor-widget elementor-widget-text-editor\" data-id=\"b8de81f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Although strongly recommended, a written agreement between the partners is not necessary. However, it will help protect the partners and establish the guidelines for the business activity.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3bf7b70 elementor-widget elementor-widget-heading\" data-id=\"3bf7b70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2. Choice of Company Name<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4f6a46 elementor-widget elementor-widget-text-editor\" data-id=\"b4f6a46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Previously, the company name had to include the name of at least one partner. Today, it can be chosen freely. It simply has to be distinct from all others already registered in Switzerland, to avoid any confusion.<\/p><p>To ensure that the name of your choice is available, <a href=\"https:\/\/www.zefix.ch\/fr\/search\/entity\/welcome\" target=\"_blank\" rel=\"noopener\">consult the ZEFIX company register<\/a> and type the desired name in the search bar.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfe6f44 elementor-widget elementor-widget-heading\" data-id=\"bfe6f44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3. Entry in the Commercial Register<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b80488 elementor-widget elementor-widget-text-editor\" data-id=\"6b80488\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The general partnership must then be entered in the Commercial Register (art. 552 para. 2 and art. 553 CO), and basic information such as the name, place of residence and nationality of the partners, or the name and registered office of the partnership, must be published.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1cbaf65 elementor-widget elementor-widget-heading\" data-id=\"1cbaf65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Status for Partners in a General Partnership?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-279cd3e elementor-widget elementor-widget-text-editor\" data-id=\"279cd3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d34abcb elementor-widget elementor-widget-text-editor\" data-id=\"4d34abcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">Partners in a general partnership are considered to be self-employed. They must therefore be recognized as such by their cantonal compensation fund. <\/div><div data-id=\"4d34abcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">What's more, as self-employed workers, they will be able to withdraw their 2nd pillar pension in order to start their business. They are then free to join the BVG and continue to contribute.<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ceab329 elementor-widget elementor-widget-heading\" data-id=\"ceab329\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How can a trustee help you?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed4d582 elementor-widget elementor-widget-text-editor\" data-id=\"ed4d582\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>At our <a href=\"https:\/\/fidulex.ch\/en\/\">Geneva fiduciary Fidulex<\/a>\u00a0accompanies and advises you in your business development. Our experts offer you the following services:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-423059d elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"423059d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/fidulex.ch\/en\/companies\/starting-a-business\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Business start-ups (SA, S\u00e0rl, RI, SnC)<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Becoming self-employed<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Information and advice on choosing and managing your business<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/fidulex.ch\/en\/companies\/services-comptabilite-geneve\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Corporate accounting and taxation<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/fidulex.ch\/en\/companies\/directorship\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Director's mandate (outsourced CFO)<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5af735e elementor-widget elementor-widget-text-editor\" data-id=\"5af735e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"text-decoration: underline;\"><a href=\"https:\/\/fidulex.ch\/en\/contact\/\">I want to create my company with Fidulex<\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38e833e elementor-widget elementor-widget-heading\" data-id=\"38e833e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently asked questions about general partnerships<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62482c3 elementor-widget elementor-widget-toggle\" data-id=\"62482c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1031\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1031\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What is a general partnership (SnC) in Switzerland?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1031\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1031\"><div class=\"flex-col gap-1 md:gap-3\"><div class=\"flex flex-grow flex-col gap-3 max-w-full\"><div class=\"min-h-[20px] flex flex-col items-start gap-3 whitespace-pre-wrap break-words overflow-x-auto\"><div class=\"markdown prose w-full break-words dark:prose-invert light\">An SnC is a partnership between at least two individuals, carrying on business under a corporate name. It comes into existence as soon as it is entered in the Commercial Register.<\/div><div>\u00a0<\/div><div class=\"markdown prose w-full break-words dark:prose-invert light\">Partners are considered self-employed and are taxed individually.<\/div><\/div><\/div><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1032\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1032\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What taxes does a general partnership pay?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1032\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1032\"><div class=\"flex-col gap-1 md:gap-3\"><div class=\"flex flex-grow flex-col gap-3 max-w-full\"><div class=\"min-h-[20px] flex flex-col items-start gap-3 whitespace-pre-wrap break-words overflow-x-auto\"><div class=\"markdown prose w-full break-words dark:prose-invert light\">Partners in a general partnership are taxed individually on their share of income and assets in the company, as well as on their private income and assets.<\/div><\/div><\/div><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1033\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1033\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How does a general partnership differ from a limited liability company?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1033\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1033\"><div class=\"flex-col gap-1 md:gap-3\"><div class=\"flex flex-grow flex-col gap-3 max-w-full\"><div class=\"min-h-[20px] flex flex-col items-start gap-3 whitespace-pre-wrap break-words overflow-x-auto\"><div class=\"markdown prose w-full break-words dark:prose-invert light\">Both SnC and S\u00e0rl are legal entities.<\/div><div>\u00a0<\/div><div class=\"markdown prose w-full break-words dark:prose-invert light\">However, a general partnership is a partnership, while a limited liability company is a capital company.<\/div><\/div><div>\u00a0<\/div><div class=\"min-h-[20px] flex flex-col items-start gap-3 whitespace-pre-wrap break-words overflow-x-auto\">A <a href=\"https:\/\/fidulex.ch\/en\/setting-up-a-limited-liability-company-in-switzerland-the-complete-guide\/\">LLC<\/a> can be set up with a single partner, whereas the SnC requires two or more partners.<\/div><\/div><\/div><div>\u00a0<\/div><div>Discover all <a href=\"https:\/\/fidulex.ch\/en\/legal-forms-of-business-in-switzerland-comparative\/\">particularities of the different legal forms in Switzerland<\/a> in our full comparison.<\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1034\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1034\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How do I set up an SnC in Switzerland?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1034\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1034\"><p>The creation of a company requires a written agreement between the partners (recommended), the choice of a separate company name, and compulsory registration with the Registre du Commerce.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1035\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1035\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How can a trustee help manage a SnC?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1035\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1035\"><p>A trustee can help you set up your business, obtain self-employed status, provide information and advice on business management, and offer corporate accounting and tax services.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\n    \"@context\": \"https:\\\/\\\/schema.org\",\n    \"@type\": \"FAQPage\",\n    \"mainEntity\": [\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Qu'est-ce qu'une soci\\u00e9t\\u00e9 en nom collectif (SnC) en Suisse ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<div class=\\\"flex-col gap-1 md:gap-3\\\"><div class=\\\"flex flex-grow flex-col gap-3 max-w-full\\\"><div class=\\\"min-h-[20px] flex flex-col items-start gap-3 whitespace-pre-wrap break-words overflow-x-auto\\\"><div class=\\\"markdown prose w-full break-words dark:prose-invert light\\\">Une SnC est un partenariat entre au moins deux personnes physiques, exer\\u00e7ant une activit\\u00e9 commerciale sous une raison sociale. Elle existe d\\u00e8s son inscription au Registre du Commerce.<\\\/div><div>\\u00a0<\\\/div><div class=\\\"markdown prose w-full break-words dark:prose-invert light\\\">Les associ\\u00e9s sont consid\\u00e9r\\u00e9s comme des ind\\u00e9pendants et sont impos\\u00e9s individuellement.<\\\/div><\\\/div><\\\/div><\\\/div>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"\\u00c0 quels imp\\u00f4ts est soumise une soci\\u00e9t\\u00e9 en nom collectif ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<div class=\\\"flex-col gap-1 md:gap-3\\\"><div class=\\\"flex flex-grow flex-col gap-3 max-w-full\\\"><div class=\\\"min-h-[20px] flex flex-col items-start gap-3 whitespace-pre-wrap break-words overflow-x-auto\\\"><div class=\\\"markdown prose w-full break-words dark:prose-invert light\\\">Les associ\\u00e9s d&rsquo;une soci\\u00e9t\\u00e9 en nom collectif sont impos\\u00e9s individuellement sur leur part de revenu et de fortune dans l&rsquo;entreprise, ainsi que sur leur revenu et patrimoine priv\\u00e9s.<\\\/div><\\\/div><\\\/div><\\\/div>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"En quoi une soci\\u00e9t\\u00e9 en nom collectif diff\\u00e8re d'une S\\u00e0rl ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<div class=\\\"flex-col gap-1 md:gap-3\\\"><div class=\\\"flex flex-grow flex-col gap-3 max-w-full\\\"><div class=\\\"min-h-[20px] flex flex-col items-start gap-3 whitespace-pre-wrap break-words overflow-x-auto\\\"><div class=\\\"markdown prose w-full break-words dark:prose-invert light\\\">La SnC et la S\\u00e0rl sont toutes les deux des personnes morales.<\\\/div><div>\\u00a0<\\\/div><div class=\\\"markdown prose w-full break-words dark:prose-invert light\\\">Cependant, la soci\\u00e9t\\u00e9 en nom collectif est une soci\\u00e9t\\u00e9 de personnes, tandis que la S\\u00e0rl est une soci\\u00e9t\\u00e9 de capital.<\\\/div><\\\/div><div>\\u00a0<\\\/div><div class=\\\"min-h-[20px] flex flex-col items-start gap-3 whitespace-pre-wrap break-words overflow-x-auto\\\">Une <a href=\\\"https:\\\/\\\/fidulex.ch\\\/creation-de-sarl-en-suisse-le-guide-complet\\\/\\\">S\\u00e0rl<\\\/a> peut \\u00eatre constitu\\u00e9e avec un seul associ\\u00e9 alors que la SnC n\\u00e9cessite deux associ\\u00e9s ou plus.<\\\/div><\\\/div><\\\/div><div>\\u00a0<\\\/div><div>D\\u00e9couvrez toutes les <a href=\\\"https:\\\/\\\/fidulex.ch\\\/formes-juridiques-dentreprise-en-suisse-comparatif\\\/\\\">particularit\\u00e9s des diff\\u00e9rentes formes juridiques en Suisse<\\\/a> dans notre comparatif complet.<\\\/div>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Comment cr\\u00e9er une SnC en Suisse ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>La cr\\u00e9ation implique un accord \\u00e9crit entre les associ\\u00e9s (recommand\\u00e9), le choix d&rsquo;une raison sociale distincte, et l&rsquo;inscription obligatoire au Registre du Commerce.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Comment une fiduciaire peut-elle aider dans la gestion d'une SnC ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Une fiduciaire peut vous assister dans la cr\\u00e9ation de votre entreprise, l&rsquo;obtention du statut d&rsquo;ind\\u00e9pendant, fournir des informations et conseils sur la gestion d&rsquo;entreprise, et offrir des services en comptabilit\\u00e9 et fiscalit\\u00e9 d&rsquo;entreprise.<\\\/p>\"\n            }\n        }\n    ]\n}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>A general partnership is a partnership between two or more individuals, who carry on business under a corporate name. Find out how the SnC works and what makes it special.<\/p>","protected":false},"author":1,"featured_media":32126,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[48],"tags":[],"class_list":["post-32124","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-droit-des-societes"],"_links":{"self":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/32124","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/comments?post=32124"}],"version-history":[{"count":23,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/32124\/revisions"}],"predecessor-version":[{"id":38616,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/32124\/revisions\/38616"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media\/32126"}],"wp:attachment":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media?parent=32124"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/categories?post=32124"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/tags?post=32124"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}