A Swiss Limited Partnership is known (in German) as a KG or “Kommanditgesellschaft”. A Swiss KG requires a minimum capitalization of CHF 20,000 (Swiss Franc) and no less than two partners and one general partner, with at least one general partner being a Swiss resident. Generally, a Swiss KG is intended for partnerships where at least one general partner is prepared to accept 100% unlimited liability for the debts and obligations of the Limited Partnership. Swiss law does not permit the use of an entity to act as a general partner, only an individual may fulfill this position. A Swiss Limited Partnership (KG) may act in the capacity of either a holding company, mixed company, trading company or local company.
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