The LTD or in English sometimes also know as a PLC is a limited liability company. Due to somewhat higher share capital requirements, it is seen as a prestigious legal from from the customer perspective.
In order to incorporate this legal form, you are required to have a minimum share capital of CHF100’000. At least 50% of this must be paid-up share capital at the time of incorporating the company.
An advantage of the LTD is that shares can change ownership without updating any public register.
The liability of an LTD is limited to the share capitial / company assets.
A disadvantage of an AG is double taxation (corporation tax + individual income tax), although there are ways of minimising this. Also, in comparison to the GmbH, there is a five fold minimum share capital requirement.
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