Aktienkapital · share capital
The share capital of a Swiss company limited by shares amounts to at least 100,000 francs. Since 2023, it may also be set in a foreign currency required for the company's business operations.
Request a demoThe term in four languages
- German
- Aktienkapital
- French
- capital-actions
- Italian
- capitale azionario
- English
- share capital
Definition
Share capital is the capital set in the articles of association of a company limited by shares and divided into shares. It must amount to at least 100,000 francs. Since the revised law on companies limited by shares came into force on 1 January 2023, it may also be denominated in a foreign currency. When the company is founded, at least 20% of the nominal value of each share must be paid up, and the contributions must total at least 50,000 francs.
Swiss federal acts are published in German, French and Italian, and all three versions are equally authoritative. The English term shown here comes from the Federal Administration's English translation, published on Fedlex for information only. Where there is no translation, it follows common usage.
Full glossaryThe term in an official text
powered by Neur.onDas Aktienkapital beträgt mindestens 100 000 Franken.
The share capital amounts to at least 100,000 francs.
Source: Fedlex, Code of Obligations. In Corrext, this segment and the ones around it appear in Fast lookup CHnell, each with its reference.
Related terms
A company that is liable for its obligations only to the extent of its own assets.
Revisionsstelle · external auditorThe body that audits a company's annual accounts.
Statuten · articles of associationA company's founding document, which sets out in particular its business name, seat, objects and capital.