{"id":29557,"date":"2022-10-17T14:51:20","date_gmt":"2022-10-17T12:51:20","guid":{"rendered":"https:\/\/tax-services.ch\/?p=29557"},"modified":"2023-09-23T18:01:49","modified_gmt":"2023-09-23T16:01:49","slug":"societe-a-responsabilite-limitee","status":"publish","type":"post","link":"https:\/\/www.tax-services.ch\/es\/sociedad-de-responsabilidad-limitada-suiza\/","title":{"rendered":"Sociedad de responsabilidad limitada"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"29557\" class=\"elementor elementor-29557\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d36db33 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"d36db33\" 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-2043777\" data-id=\"2043777\" 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-7175518 elementor-widget elementor-widget-text-editor\" data-id=\"7175518\" 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 - 30-04-2024 *\/\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>Cr\u00e9er une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (S\u00e0rl) en Suisse n&rsquo;est pas compliqu\u00e9.\u00a0 La simplicit\u00e9 des conditions de constitution en soci\u00e9t\u00e9 et la faiblesse du capital social en fait un instrument appropri\u00e9 pour diverses activit\u00e9s.<\/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-4ca0fe3 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"4ca0fe3\" 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 fa-angle-right&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor-pro - v3.21.0 - 30-04-2024 *\/\n.elementor-widget-table-of-contents .elementor-toc__header-title{color:var(--header-color)}.elementor-widget-table-of-contents.elementor-toc--collapsed .elementor-toc__toggle-button--collapse,.elementor-widget-table-of-contents:not(.elementor-toc--collapsed) .elementor-toc__toggle-button--expand{display:none}.elementor-widget-table-of-contents .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 svg{height:1em;width:1em;fill:var(--toggle-button-color)}.elementor-toc__spinner-container{text-align:center}.elementor-toc__spinner{font-size:2em}.elementor-toc__spinner.e-font-icon-svg{height:1em;width:1em}.elementor-toc__body{padding:var(--box-padding,20px);max-height:var(--toc-body-max-height);overflow-y:auto}.elementor-toc__body::-webkit-scrollbar{width:7px}.elementor-toc__body::-webkit-scrollbar-thumb{background-color:#babfc5;border-radius:10px}.elementor-toc__list-wrapper{list-style:none;padding:0}.elementor-toc__list-item{margin-bottom:.5em}.elementor-toc__list-item.elementor-item-active{font-weight:700}.elementor-toc__list-item .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\t\u00cdndice\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__4ca0fe3\" aria-expanded=\"true\" aria-label=\"Abrir la tabla de contenidos\"><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__4ca0fe3\" aria-expanded=\"true\" aria-label=\"Cerrar la tabla de contenidos\"><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__4ca0fe3\" 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-e748e11 elementor-widget elementor-widget-heading\" data-id=\"e748e11\" 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 - 30-04-2024 *\/\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\">Qu'est-ce qu'une S\u00e0rl ?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd16163 elementor-widget elementor-widget-text-editor\" data-id=\"cd16163\" 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><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-style: var( --e-global-typography-text-font-style ); font-weight: var( --e-global-typography-text-font-weight ); letter-spacing: var( --e-global-typography-text-letter-spacing ); text-transform: var( --e-global-typography-text-text-transform ); word-spacing: var( --e-global-typography-text-word-spacing ); background-color: var( --e-global-color-c15569b );\">En Suiza, una sociedad de responsabilidad limitada es una <\/span><b style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-style: var( --e-global-typography-text-font-style ); letter-spacing: var( --e-global-typography-text-letter-spacing ); text-transform: var( --e-global-typography-text-text-transform ); word-spacing: var( --e-global-typography-text-word-spacing ); background-color: var( --e-global-color-c15569b );\">soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e<\/b><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-style: var( --e-global-typography-text-font-style ); font-weight: var( --e-global-typography-text-font-weight ); letter-spacing: var( --e-global-typography-text-letter-spacing ); text-transform: var( --e-global-typography-text-text-transform ); word-spacing: var( --e-global-typography-text-word-spacing ); background-color: var( --e-global-color-c15569b );\">. Este tipo de sociedad no es tan popular como la sociedad an\u00f3nima en Suiza, pero el registro y la administraci\u00f3n de una sociedad de responsabilidad limitada en Suiza son bastante sencillos.<\/span><\/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-ac21213 elementor-widget elementor-widget-heading\" data-id=\"ac21213\" 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\">Elecci\u00f3n del nombre de la empresa<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-378ffbb elementor-widget elementor-widget-text-editor\" data-id=\"378ffbb\" 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\">Toda empresa suiza debe elegir una <b>denominaci\u00f3n social<\/b>. Por regla general, los empresarios son libres de elegir el nombre de la empresa, siempre que cumpla las normas espec\u00edficas.<\/p><p>En el caso de las empresas que operan como sucursales, existe una exenci\u00f3n a este respecto, ya que la sucursal suiza debe tener la misma raz\u00f3n social que la empresa matriz.<\/p><p>En primer lugar, una LLC suiza debe incluir la abreviatura \"LLC\" en su raz\u00f3n social.<\/p><p class=\" translation-block\">En segundo lugar, el nombre de la empresa <b>debe ser \u00fanico<\/b> a escala nacional.<\/p><p>Pour <b>v\u00e9rifier la disponibilit\u00e9<\/b> du nom, vous pouvez vous rendre sur le site officiel\u00a0<a href=\"https:\/\/www.zefix.ch\/fr\/search\/entity\/welcome\" target=\"_blank\" rel=\"noopener\">Zefix.ch<\/a>\u00a0et confirmer la disponibilit\u00e9 du nom que vous souhaitez.<\/p><p>En ce qui concerne le nom de l&rsquo;entreprise, il peut \u00eatre form\u00e9 dans n&rsquo;importe quelle langue utilisant l&rsquo;alphabet latin.<\/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-353dd14 elementor-widget elementor-widget-heading\" data-id=\"353dd14\" 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\">Capital social minimum S\u00e0rl en Suisse <\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44c8084 elementor-widget elementor-widget-text-editor\" data-id=\"44c8084\" 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\">El <b>capital m\u00ednimo<\/b> necesario para abrir una sociedad de responsabilidad limitada en Suiza o una <b>SRL<\/b> es de <b>20.000 CHF<\/b>. Este capital se divide en \"participaciones sociales\".<\/p><p class=\" translation-block\">Chaque part sociale a une valeur nominale, cette valeur nominale <strong>ne peut pas \u00eatre inf\u00e9rieure \u00e0 1 CHF<\/strong>.<\/p><p>El capital social puede ser depositado por un \u00fanico accionista, en cuyo caso el fundador tendr\u00e1 la plena propiedad de la empresa, o por varios accionistas.<\/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-fbfe31d elementor-widget elementor-widget-heading\" data-id=\"fbfe31d\" 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\">Combien de personnes pour cr\u00e9er une S\u00e0rl ?<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2024f26 elementor-widget elementor-widget-text-editor\" data-id=\"2024f26\" 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>El registro de una sociedad de responsabilidad limitada en Suiza puede realizarlo una persona (que puede ser una persona f\u00edsica o jur\u00eddica).<\/p><p>El fundador debe inscribirse en el Registro Mercantil. Las ventajas de este tipo de empresa son que la responsabilidad se limita al capital social de la empresa.\u00a0<\/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-19f5ed1 elementor-widget elementor-widget-heading\" data-id=\"19f5ed1\" 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\">Structure de gestion d'une S\u00e0rl<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31538a4 elementor-widget elementor-widget-text-editor\" data-id=\"31538a4\" 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>La estructura de gesti\u00f3n de una sociedad de responsabilidad limitada en Suiza es bastante sencilla y no requiere costes elevados.<\/p><p class=\" translation-block\">Aucun conseil d\u2019administration n\u2019est obligatoire pour une S\u00e0rl en Suisse, mais le principal d\u00e9cideur est le <b>g\u00e9rant <\/b>qui a l\u2019enti\u00e8re responsabilit\u00e9 de la soci\u00e9t\u00e9.<\/p><p>El \u00f3rgano supremo de una sociedad de responsabilidad limitada en Suiza es la junta de accionistas.<\/p><p class=\" translation-block\">La <b>asamblea de socios<\/b> se organizar\u00e1 anualmente y tendr\u00e1 lugar en un plazo m\u00e1ximo de <b>seis meses<\/b> tras el cierre del ejercicio.<\/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-9ceeb02 elementor-widget elementor-widget-heading\" data-id=\"9ceeb02\" 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\">Informations \u00e0 fournir<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13244af elementor-widget elementor-widget-text-editor\" data-id=\"13244af\" 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>Al abrir una empresa en Suiza en forma de sociedad de responsabilidad limitada, sus fundadores deben facilitar informaci\u00f3n sobre muchos aspectos de la empresa reci\u00e9n creada.<\/p><p class=\" translation-block\">Al inscribirse en el Registro Mercantil, los accionistas de una sociedad suiza de responsabilidad limitada deben facilitar la siguiente informaci\u00f3n:<\/p><p>- la sede de la empresa en Suiza<\/p><p>- el objeto social de la empresa<\/p><p>- datos personales de los accionistas de la empresa (nacionalidad, lugar de residencia y nombres);<\/p><p>- la proporci\u00f3n de acciones que posee cada uno de los fundadores de la empresa;<\/p><p>- informaci\u00f3n sobre las personas designadas como directivos de la empresa (residencia, nacionalidad y nombres).\u00a0<\/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-27bc046 elementor-widget elementor-widget-heading\" data-id=\"27bc046\" 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\">\u00bfQu\u00e9 debe figurar en los estatutos de la sociedad de responsabilidad limitada?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e72af3 elementor-widget elementor-widget-text-editor\" data-id=\"6e72af3\" 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>Una sociedad de responsabilidad limitada en Suiza se funda sobre la base de sus estatutos.\u00a0<\/p><p>Los estatutos son un documento que proporciona informaci\u00f3n sobre los detalles de la empresa, tales como<\/p><p class=\" translation-block\">- La denominaci\u00f3n de la sociedad<br> - El tipo de sociedad<br> - El domicilio social<br> - Las principales actividades desarrolladas por la sociedad<br> - El capital social<br> - Los accionistas<br> - Su estructura de gesti\u00f3n<br> - Los derechos y obligaciones de los accionistas<br> - Los procedimientos en las juntas generales<br> - Y otros.<\/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-039ca5c elementor-widget elementor-widget-heading\" data-id=\"039ca5c\" 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\">\u00bfNecesito una licencia para abrir un negocio?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aaa1a2d elementor-widget elementor-widget-text-editor\" data-id=\"aaa1a2d\" 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>Otro paso importante en el registro de una SRL suiza son los permisos y licencias empresariales que pueden ser necesarios para un campo de actividad espec\u00edfico.<\/p><p>En g\u00e9n\u00e9ral, la plupart des entreprises n\u2019ont pas besoin d\u2019obtenir une autorisation pr\u00e9alable pour commencer leurs activit\u00e9s, mais certains domaines d\u2019activit\u00e9 sp\u00e9cifiques sont soumis \u00e0 la d\u00e9livrance de permis et de licences.<\/p><p>En Suiza, la SRL necesitar\u00e1 un permiso si desarrolla sus actividades en uno de los siguientes sectores<\/p><ul><li>bancos y compa\u00f1\u00edas de seguros<\/li><li>restauraci\u00f3n y hosteler\u00eda<\/li><li>empresas relacionadas con la salud<\/li><li>agencias de empleo<\/li><li>otros<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38f1102 elementor-widget elementor-widget-heading\" data-id=\"38f1102\" 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\">Obligation audit pour soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f2e4297 elementor-widget elementor-widget-heading\" data-id=\"f2e4297\" 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\">Control restringido<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dafb450 elementor-widget elementor-widget-text-editor\" data-id=\"dafb450\" 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>Selon la loi Suisse, le contr\u00f4le restreint s\u2019applique lorsque les conditions du contr\u00f4le ordinaire ne sont pas remplies.<\/p><p>Es posible hacer lo que se denomina un \"opting-out\", es decir, renunciar al control limitado de la empresa, si \u00e9sta tiene menos de 10 empleados a tiempo completo.\u00a0<\/p><p>El alcance de la auditor\u00eda en una auditor\u00eda limitada sigue siendo impreciso.<\/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-d2174d4 elementor-widget elementor-widget-heading\" data-id=\"d2174d4\" 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\">Control ordinario<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c60e7f elementor-widget elementor-widget-text-editor\" data-id=\"0c60e7f\" 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\">La empresa puede someterse a una auditor\u00eda ordinaria si <strong>cumple dos de los tres criterios siguientes<\/strong> durante <strong>dos a\u00f1os consecutivos<\/strong>:<\/p><ul><li>+40 millones de facturaci\u00f3n<\/li><li>+20 millones en el balance<\/li><li>+250 empleos a tiempo completo<\/li><\/ul><p>\u00a0<\/p><p>La fiscalizaci\u00f3n en una auditor\u00eda limitada es m\u00e1s amplia y exhaustiva que en una auditor\u00eda limitada.<\/p><p>Las cuentas auditadas sirven de base y deben ser aceptadas por la junta de accionistas. Tambi\u00e9n deben servir de base para la declaraci\u00f3n del impuesto de sociedades, <a href=\"https:\/\/www.tax-services.ch\/es\/impot-anticipe\/\">pago de dividendos<\/a> o cualquier otro acto oficial.\u00a0<\/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-90e8a9d elementor-widget elementor-widget-heading\" data-id=\"90e8a9d\" 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\">Fiscalidad de las sociedades de responsabilidad limitada<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c056f1e elementor-widget elementor-widget-text-editor\" data-id=\"c056f1e\" 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\">Puisque la soci\u00e9t\u00e9 est enregistr\u00e9e dans le but de d\u00e9velopper des activit\u00e9s commerciales, elle devient un <strong>sujet fiscal \u00e0 part enti\u00e8re<\/strong>.<\/p><p class=\" translation-block\">Le principal imp\u00f4t applicable \u00e0 une entit\u00e9 commerciale en Suisse est l\u2019<b>imp\u00f4t sur les b\u00e9n\u00e9fices<\/b>, qui est pr\u00e9lev\u00e9 selon un syst\u00e8me \u00e0 trois niveaux : f\u00e9d\u00e9ral, cantonal et communale.<\/p><p class=\" translation-block\">Au&nbsp;niveau f\u00e9d\u00e9ral, l\u2019imp\u00f4t de base sur les soci\u00e9t\u00e9s est pr\u00e9lev\u00e9 \u00e0 un <b>taux de&nbsp;8.5 %<\/b>, calcul\u00e9 sur la base des b\u00e9n\u00e9fices annuels nets de l\u2019entreprise,&nbsp;\u00e0 cette imp\u00f4t si ajoute les deux autres niveaux qui varient en fonction du canton et de la commune.<\/p><p>La empresa tambi\u00e9n es responsable del pago del impuesto sobre el capital y del\u00a0<a href=\"https:\/\/www.tax-services.ch\/es\/iva-en-suiza-lo-esencial\/\" target=\"_blank\" rel=\"noopener\">Impuesto sobre el Valor A\u00f1adido (IVA)<\/a>.<\/p><p>Las entidades que poseen bienes inmuebles en Suiza tambi\u00e9n est\u00e1n sujetas a la\u00a0<b>droits de mutation<\/b>\u00a0et \u00e0 l&rsquo;<b>imp\u00f4t sur les gains immobiliers<\/b>.<\/p><p>Tambi\u00e9n deben tenerse en cuenta otros impuestos y grav\u00e1menes, tales como\u00a0<a href=\"https:\/\/www.tax-services.ch\/es\/impuesto-de-timbre-en-suiza\/\">Droit de timbre<\/a>,\u00a0<a href=\"https:\/\/www.tax-services.ch\/es\/impot-anticipe\/\">retenci\u00f3n a cuenta<\/a>.<\/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-33fbe94 elementor-widget elementor-widget-heading\" data-id=\"33fbe94\" 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\">La SRL como filial en Suiza<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b895b1f elementor-widget elementor-widget-text-editor\" data-id=\"b895b1f\" 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>Si una empresa extranjera constituida como sociedad de responsabilidad limitada opera en Suiza a trav\u00e9s de un establecimiento permanente (como una sucursal u otro tipo de lugar de gesti\u00f3n), los ingresos que genere en Suiza estar\u00e1n sujetos a imposici\u00f3n en Suiza.<\/p><p>Estas empresas tambi\u00e9n tienen derecho a acogerse a las disposiciones de la\u00a0<span style=\"font-weight: bold;\">acuerdos de doble imposici\u00f3n<\/span>\u00a0que han sido firmados por Suiza.<\/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-0de1e73 elementor-widget elementor-widget-heading\" data-id=\"0de1e73\" 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\">\u00bfCu\u00e1les son las ventajas de una sociedad de responsabilidad limitada en Suiza?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8497b6 elementor-widget elementor-widget-text-editor\" data-id=\"c8497b6\" 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<ul><li>Aportaci\u00f3n de capital relativamente peque\u00f1a CHF 20.000<\/li><li>Responsabilit\u00e9 limit\u00e9e au capital social<\/li><li>Puede ser creado por una persona o empresa<\/li><li>Libre elecci\u00f3n del nombre (menci\u00f3n \"S\u00e0rl\" obligatoria)<\/li><li>Posibilidad de cambiar posteriormente de sociedad an\u00f3nima a sociedad de responsabilidad limitada<\/li><li>Los directivos pueden ser empleados de la empresa<\/li><li>Posibilidad de ampliar el capital social<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c61ff4 elementor-widget elementor-widget-heading\" data-id=\"4c61ff4\" 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\">Quels sont les inconv\u00e9nients de la S\u00e0rl en Suisse ?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb4c192 elementor-widget elementor-widget-text-editor\" data-id=\"eb4c192\" 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<ul><li style=\"font-size: 16px;\">Doble imposici\u00f3n econ\u00f3mica<\/li><li style=\"font-size: 16px;\">Gastos de instalaci\u00f3n entre 1'500 y 3'500 CHF<\/li><li style=\"font-size: 16px;\">El nombre de los directores gerentes\/socios es p\u00fablico en el registro mercantil<\/li><li style=\"font-size: 16px;\">Costes de gesti\u00f3n m\u00e1s elevados que por una raz\u00f3n individual porque la contabilidad seg\u00fan las emisiones de CO<\/li><li style=\"font-size: 16px;\">Los directivos no tienen derecho a prestaciones de desempleo a menos que abandonen la empresa de forma permanente.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da3dec2 elementor-widget elementor-widget-heading\" data-id=\"da3dec2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Consejo : constituci\u00f3n de empresas<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96ffa81 elementor-widget elementor-widget-text-editor\" data-id=\"96ffa81\" 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>Nuestros especialistas patentados le apoyar\u00e1n en uno de los momentos m\u00e1s importantes de la vida de su empresa.<\/p><p>\u00catre accompagn\u00e9 par des professionnels est l&rsquo;assurance de commencer du bon pied et faire le bon choix en termes d&rsquo;infrastructure.<\/p><p class=\" translation-block\">Vous songez \u00e0 vous lancer mais vous vous posez d\u2019autres questions ?&nbsp;<b>Prenez rendez-vous<\/b> avec l\u2019un de nos sp\u00e9cialistes brevet\u00e9s.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1aa6b02 elementor-section-height-min-height elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"1aa6b02\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ea1db0e\" data-id=\"ea1db0e\" 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-fa73f61 elementor-widget elementor-widget-heading\" data-id=\"fa73f61\" 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\">FAQ - S\u00e0rl<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6947f2f elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"6947f2f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-a575186\" data-id=\"a575186\" 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-41cbad1 elementor-widget elementor-widget-toggle\" data-id=\"41cbad1\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 30-04-2024 *\/\n.elementor-toggle{text-align:start}.elementor-toggle .elementor-tab-title{font-weight:700;line-height:1;margin:0;padding:15px;border-bottom:1px solid #d5d8dc;cursor:pointer;outline:none}.elementor-toggle .elementor-tab-title .elementor-toggle-icon{display:inline-block;width:1em}.elementor-toggle .elementor-tab-title .elementor-toggle-icon svg{margin-inline-start:-5px;width:1em;height:1em}.elementor-toggle .elementor-tab-title .elementor-toggle-icon.elementor-toggle-icon-right{float:right;text-align:right}.elementor-toggle .elementor-tab-title .elementor-toggle-icon.elementor-toggle-icon-left{float:left;text-align:left}.elementor-toggle .elementor-tab-title .elementor-toggle-icon .elementor-toggle-icon-closed{display:block}.elementor-toggle .elementor-tab-title .elementor-toggle-icon .elementor-toggle-icon-opened{display:none}.elementor-toggle .elementor-tab-title.elementor-active{border-bottom:none}.elementor-toggle .elementor-tab-title.elementor-active .elementor-toggle-icon-closed{display:none}.elementor-toggle .elementor-tab-title.elementor-active .elementor-toggle-icon-opened{display:block}.elementor-toggle .elementor-tab-content{padding:15px;border-bottom:1px solid #d5d8dc;display:none}@media (max-width:767px){.elementor-toggle .elementor-tab-title{padding:12px}.elementor-toggle .elementor-tab-content{padding:12px 10px}}.e-con-inner>.elementor-widget-toggle,.e-con>.elementor-widget-toggle{width:var(--container-widget-width);--flex-grow:var(--container-widget-flex-grow)}<\/style>\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<div id=\"elementor-tab-title-6891\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-6891\" 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\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewbox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewbox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/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\">Qu'est-ce qu'une S\u00e0rl selon le droit suisse ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6891\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-6891\"><p>La soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (S\u00e0rl) est un m\u00e9lange entre la soci\u00e9t\u00e9 anonyme et de soci\u00e9t\u00e9 en nom collectif. La S\u00e0rl est une soci\u00e9t\u00e9 commerciale avec sa propre personnalit\u00e9 juridique, particuli\u00e8rement adapt\u00e9e aux PME et aux entreprises familiales.<\/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<div id=\"elementor-tab-title-6892\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-6892\" 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\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewbox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewbox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/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\">Quel est le capital social minimal requis pour une S\u00e0rl ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6892\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-6892\"><p>Le capital social minimal requis pour ouvrir une S\u00e0rl est de 20&rsquo;000 CHF.<\/p><p>Il doit \u00eatre lib\u00e9r\u00e9 \u00e0 100%.<\/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<div id=\"elementor-tab-title-6893\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-6893\" 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\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewbox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewbox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/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\">Comment la responsabilit\u00e9 des associ\u00e9s est-elle d\u00e9finie dans une S\u00e0rl ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6893\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-6893\"><p>La soci\u00e9t\u00e9 est enti\u00e8rement responsable de ses dettes. La responsabilit\u00e9 personnelle de chaque associ\u00e9 n&rsquo;est pas engag\u00e9e, sauf en cas d&rsquo;obligation de versement compl\u00e9mentaire ou de prestation accessoire inscrites dans les statuts.<\/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<div id=\"elementor-tab-title-6894\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-6894\" 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\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewbox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewbox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/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\">Quelles sont les obligations comptables d'une S\u00e0rl ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6894\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-6894\"><p>Les S\u00e0rl doivent tenir une comptabilit\u00e9 et pr\u00e9senter des comptes conform\u00e9ment au <strong>Code des obligations<\/strong>. Elles sont soumises \u00e0 un contr\u00f4le ordinaire ou restreint en fonction de certains seuils, comme le total du bilan, le chiffre d&rsquo;affaires et le nombre d&#8217;emplois.<\/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<div id=\"elementor-tab-title-6895\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-6895\" 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\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewbox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewbox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/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\">Comment fonctionne la cession de parts sociales d'une S\u00e0rl ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6895\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-6895\"><p>La cession doit \u00eatre \u00e9crite et n\u00e9cessite l&rsquo;approbation de l&rsquo;assembl\u00e9e des associ\u00e9s.<\/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 S\\u00e0rl selon le droit suisse ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>La soci\\u00e9t\\u00e9 \\u00e0 responsabilit\\u00e9 limit\\u00e9e (S\\u00e0rl) est un m\\u00e9lange entre la soci\\u00e9t\\u00e9 anonyme et de soci\\u00e9t\\u00e9 en nom collectif. La S\\u00e0rl est une soci\\u00e9t\\u00e9 commerciale avec sa propre personnalit\\u00e9 juridique, particuli\\u00e8rement adapt\\u00e9e aux PME et aux entreprises familiales.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Quel est le capital social minimal requis pour une S\\u00e0rl ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Le capital social minimal requis pour ouvrir une S\\u00e0rl est de 20&rsquo;000 CHF.<\\\/p><p>Il doit \\u00eatre lib\\u00e9r\\u00e9 \\u00e0 100%.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Comment la responsabilit\\u00e9 des associ\\u00e9s est-elle d\\u00e9finie dans une S\\u00e0rl ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>La soci\\u00e9t\\u00e9 est enti\\u00e8rement responsable de ses dettes. La responsabilit\\u00e9 personnelle de chaque associ\\u00e9 n&rsquo;est pas engag\\u00e9e, sauf en cas d&rsquo;obligation de versement compl\\u00e9mentaire ou de prestation accessoire inscrites dans les statuts.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Quelles sont les obligations comptables d'une S\\u00e0rl ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Les S\\u00e0rl doivent tenir une comptabilit\\u00e9 et pr\\u00e9senter des comptes conform\\u00e9ment au <strong>Code des obligations<\\\/strong>. Elles sont soumises \\u00e0 un contr\\u00f4le ordinaire ou restreint en fonction de certains seuils, comme le total du bilan, le chiffre d&rsquo;affaires et le nombre d&#8217;emplois.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Comment fonctionne la cession de parts sociales d'une S\\u00e0rl ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>La cession doit \\u00eatre \\u00e9crite et n\\u00e9cessite l&rsquo;approbation de l&rsquo;assembl\\u00e9e des associ\\u00e9s.<\\\/p>\"\n            }\n        }\n    ]\n}<\/script>\n\t\t\t\t\t<\/div>\n\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\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>Cr\u00e9er une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (S\u00e0rl) en Suisse n&rsquo;est pas compliqu\u00e9.\u00a0 La simplicit\u00e9 des conditions de constitution en soci\u00e9t\u00e9 et la faiblesse du capital social en fait un instrument appropri\u00e9 pour diverses activit\u00e9s. Table des mati\u00e8res Qu&rsquo;est-ce qu&rsquo;une S\u00e0rl ? En Suisse, une S\u00e0rl est une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e. Ce type de soci\u00e9t\u00e9 [&hellip;]<\/p>","protected":false},"author":1,"featured_media":30418,"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\/es\/wp-json\/wp\/v2\/posts\/29557"}],"collection":[{"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/comments?post=29557"}],"version-history":[{"count":79,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/posts\/29557\/revisions"}],"predecessor-version":[{"id":32074,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/posts\/29557\/revisions\/32074"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/media\/30418"}],"wp:attachment":[{"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/media?parent=29557"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/categories?post=29557"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/tags?post=29557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}