{"id":30132,"date":"2022-12-05T13:14:47","date_gmt":"2022-12-05T12:14:47","guid":{"rendered":"https:\/\/tax-services.ch\/?p=30132"},"modified":"2023-09-08T17:17:16","modified_gmt":"2023-09-08T15:17:16","slug":"la-societe-simple","status":"publish","type":"post","link":"https:\/\/www.tax-services.ch\/en\/the-simple-company\/","title":{"rendered":"The simple company"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"30132\" class=\"elementor elementor-30132\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b7f0c50 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"b7f0c50\" data-element_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-c3ebe6e\" data-id=\"c3ebe6e\" data-element_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-90a6da4 elementor-widget elementor-widget-text-editor\" data-id=\"90a6da4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 25-04-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>A simple partnership is a contractual relationship between two or more persons (individuals or companies, including legal entities) to pursue a common goal with common efforts or means (art. 530 para. 1 CO), but without operating a business on a commercial basis.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b01e228 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"b01e228\" data-element_type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;],&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;marker_view&quot;:&quot;bullets&quot;,&quot;icon&quot;:{&quot;value&quot;:&quot;fas 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.elementor-widget-container{min-height:var(--box-min-height);border:var(--box-border-width,1px) solid var(--box-border-color,#9da5ae);border-radius:var(--box-border-radius,3px);background-color:var(--box-background-color);transition:min-height .4s;overflow:hidden}.elementor-toc__header{display:flex;align-items:center;justify-content:space-between;padding:var(--box-padding,20px);background-color:var(--header-background-color);border-bottom:var(--separator-width,1px) solid var(--box-border-color,#9da5ae)}.elementor-toc__header-title{font-size:18px;margin:0;color:var(--header-color);flex-grow:1}.elementor-toc__toggle-button{cursor:pointer;display:inline-flex}.elementor-toc__toggle-button i{color:var(--toggle-button-color)}.elementor-toc__toggle-button 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.elementor-toc__list-wrapper{margin-top:.5em;margin-inline-start:var(--nested-list-indent,1em)}.elementor-toc__list-item-text{transition-duration:var(--item-text-transition-duration)}.elementor-toc__list-item-text:hover{color:var(--item-text-hover-color);-webkit-text-decoration:var(--item-text-hover-decoration);text-decoration:var(--item-text-hover-decoration)}.elementor-toc__list-item-text.elementor-item-active{color:var(--item-text-active-color);-webkit-text-decoration:var(--item-text-active-decoration);text-decoration:var(--item-text-active-decoration)}.elementor-toc__list-item-text-wrapper{display:flex;align-items:center}.elementor-toc__list-item-text-wrapper:before,.elementor-toc__list-item-text-wrapper i{margin-inline-end:8px;color:var(--marker-color)}.elementor-toc__list-item-text-wrapper svg{margin-inline-end:8px;fill:var(--marker-color);height:var(--marker-size,.5em);width:var(--marker-size,.5em)}.elementor-toc__list-item-text-wrapper i{font-size:var(--marker-size,.5em)}.elementor-toc__list-item-text-wrapper:before{font-size:var(--marker-size,1em)}.elementor-toc--content-ellipsis .elementor-toc__list-item-text{white-space:nowrap;overflow:hidden;text-overflow:ellipsis}.elementor-toc__list-items--collapsible>.elementor-toc__list-wrapper>.elementor-toc__list-item>.elementor-toc__list-wrapper{display:none}.elementor-toc__heading-anchor{position:absolute}.elementor-toc__body .elementor-toc__list-item-text{color:var(--item-text-color);-webkit-text-decoration:var(--item-text-decoration);text-decoration:var(--item-text-decoration);transition-duration:var(--item-text-transition-duration)}.elementor-toc__body .elementor-toc__list-item-text:hover{color:var(--item-text-hover-color);-webkit-text-decoration:var(--item-text-hover-decoration);text-decoration:var(--item-text-hover-decoration)}.elementor-toc__body .elementor-toc__list-item-text.elementor-item-active{color:var(--item-text-active-color);-webkit-text-decoration:var(--item-text-active-decoration);text-decoration:var(--item-text-active-decoration)}ol.elementor-toc__list-wrapper{counter-reset:item}ol.elementor-toc__list-wrapper .elementor-toc__list-item{counter-increment:item}ol.elementor-toc__list-wrapper .elementor-toc__list-item-text-wrapper:before{content:counters(item,\".\") \". \"}<\/style>\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tTable of contents\t\t\t<\/h4>\n\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__b01e228\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__b01e228\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__b01e228\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f7bfaf6 elementor-widget elementor-widget-heading\" data-id=\"f7bfaf6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 25-04-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">How do you set up a simple company?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d3ca24 elementor-widget elementor-widget-text-editor\" data-id=\"8d3ca24\" data-element_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<p class=\" translation-block\">The soci\u00e9t\u00e9 simple is not a legal entity, unlike <a href=\"https:\/\/tax-services.ch\/fr\/societe-a-responsabilite-limitee\/\" target=\"_self\">the LLC<\/a> or <a href=\"https:\/\/tax-services.ch\/fr\/la-societe-anonyme\/\" target=\"_self\">the LTD<\/a> this means that any contract between the soci\u00e9t\u00e9 simple and a third party entails the direct and joint liability of the various partners.<\/p><p>The simple partnership is the basic and subordinate form of company and gives way to all other forms of company and their rules under company law, provided that the conditions for these other forms of company are met (art. 530 para. 2 CO).<\/p><p>Setting up a simple partnership is a very straightforward process. All that is needed is for the founders to agree to pursue a goal together with common efforts or means.<\/p><p>There are generally no formalities to be complied with and, although strongly recommended, a written agreement between the partners is not necessary. The simple partnership cannot be registered in the commercial register and cannot sign under a legal name.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c86cbe8 elementor-widget elementor-widget-heading\" data-id=\"c86cbe8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Organisation of a simple partnership<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-936bbfd elementor-widget elementor-widget-text-editor\" data-id=\"936bbfd\" data-element_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<p>The ordinary partnership may, to a large extent, be adapted by agreement to specific needs. If the shareholders do not opt for specific rules, the provisions of Art. 530 to 551 of the Swiss Code of Obligations apply. Some of these provisions are set out below.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e384746 elementor-widget elementor-widget-heading\" data-id=\"e384746\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Distribution of profits<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8684e7 elementor-widget elementor-widget-text-editor\" data-id=\"b8684e7\" data-element_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<p>The profits and losses of a simple partnership are divided equally between the partners, irrespective of the size and nature of their contributions (art. 532 CO).<\/p><p>If the partnership agreement provides only for the sharing of profits or losses, it applies to both (art. 533 para. 1 CO).<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6de551 elementor-widget elementor-widget-heading\" data-id=\"c6de551\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Decision-making<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49ffb21 elementor-widget elementor-widget-text-editor\" data-id=\"49ffb21\" data-element_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<p>Resolutions must be passed unanimously (art. 534 para. 1 CO). However, the shareholders may include other provisions in the partnership agreement, with the exception of the appointment of a general representative, the admission of new shareholders and decisions that go beyond the scope of ordinary management. <br \/>All shareholders have the right to participate in the management and to act on behalf of the company, unless management has been delegated exclusively to third parties or to several shareholders (art. 535 para. 1 CO).<\/p><p>Shareholders are obliged to refrain from competing with the business of the ordinary partnership in a way that would defeat or compromise the purpose of the partnership (art. 536 CO).<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da9baff elementor-widget elementor-widget-heading\" data-id=\"da9baff\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Liability<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3670501 elementor-widget elementor-widget-text-editor\" data-id=\"3670501\" data-element_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<p>A soci\u00e9t\u00e9 simple cannot enter into contractual relationships with third parties, assume rights or liabilities, or own property.<\/p><p>The individual partners jointly own the assets of the company and are jointly and severally liable for any liability or claim arising from a partner or managing director acting on behalf of the company in the ordinary course of the company's business.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54cf06c elementor-widget elementor-widget-heading\" data-id=\"54cf06c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dissolution<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7aab4d0 elementor-widget elementor-widget-text-editor\" data-id=\"7aab4d0\" data-element_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<p>A simple partnership entered into for an indefinite term or for the life of a partner may be terminated by any partner giving six months' notice (art. 546 para. 1 CO). In addition, a simple partnership may be terminated for good cause with immediate effect. Such termination is only possible if the continuation of the company is absolutely unacceptable to a partner. Other possible grounds for dissolution of a simple partnership are as follows:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd15b7e elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"dd15b7e\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"http:\/\/www.tax-services.ch\/wp-content\/plugins\/elementor\/assets\/css\/widget-icon-list.min.css\">\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<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Pursuing the object becomes impossible<\/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:\/\/www.ge.ch\/demander-permis-travail-frontalier\" target=\"_blank\" rel=\"noopener\">\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<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">A partner dies or goes bankrupt<\/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<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Mutual agreement or expiry of the period for which the company was established<\/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<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">By court order in the event of a request to dissolve the company for valid reasons<\/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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-288c2d5 elementor-widget elementor-widget-heading\" data-id=\"288c2d5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Common uses<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b4874e elementor-widget elementor-widget-text-editor\" data-id=\"4b4874e\" data-element_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<p class=\" translation-block\">In the business world, single companies are often used, <strong>for example<\/strong>, for joint ventures, consortia in the construction sector to manage large projects, or consortia of banks.<\/p><p>Shareholders who organise the exercise of voting rights and the management of a company by virtue of a shareholders' agreement are deemed to be simple companies, as are the founders of a company until such time as it is duly incorporated.<\/p>\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>Qu&rsquo;est-ce qu&rsquo;une soci\u00e9t\u00e9 simple en Suisse ? D\u00e9couvrez ses usages communs ainsi que ses particularit\u00e9s.<\/p>","protected":false},"author":1,"featured_media":30137,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[38],"tags":[],"_links":{"self":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/30132"}],"collection":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/comments?post=30132"}],"version-history":[{"count":22,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/30132\/revisions"}],"predecessor-version":[{"id":31938,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/30132\/revisions\/31938"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/media\/30137"}],"wp:attachment":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/media?parent=30132"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/categories?post=30132"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/tags?post=30132"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}