The liquidation of a limited liability company (LLC) or a corporation (SA) occurs when a business voluntarily decides to cease its activities. This process is strictly regulated by the Swiss Code of Obligations and requires adherence to several formal, accounting, and legal steps.
Hevea Invest supports you throughout the entire liquidation process, ensuring legal compliance, transparency with creditors, and the security of partners or shareholders.
Adoption of the dissolution decision, appointment of liquidators, statutory modification, and registration with the Commercial Register.
Publication in the FOSC and call to creditors with a legal deadline of 3 months.
Asset realization: sale of goods, collection of receivables, and termination of ongoing contracts.
Payment of debts and establishment of provisions for potential liabilities.
Distribution of the balance among partners or shareholders and obtaining tax clearance after the final declaration.
At the end of the liquidation and the legal period, the company can be deregistered from the Commercial Register.
Early liquidation (voluntary dissolution without significant liabilities)
Liquidation with over-indebtedness (according to art. 725 CO, with court intervention)
Transformation into cessation of activity without immediate deregistration (dormancy)
The liquidation of a company requires diligence and compliance. Professional support ensures a clear and error-free process, up to the dissolution.
The minimum legal period is 3 months after publication in the FOSC. In practice, the procedure takes an average of 6 to 12 months, depending on the complexity of the liquidation operations.
The minimum legal period is 3 months after publication in the FOSC. In practice, the procedure takes an average of 6 to 12 months, depending on the complexity of the liquidation operations.
Yes. In this case, the procedure is simplified, but adhering to the legal deadline for notifying creditors remains mandatory.
Yes. Before the final deregistration, a final tax statement must be validated by the cantonal and federal tax administration.
In the event of over-indebtedness, the liquidators must immediately inform the judge, who may order a bankruptcy procedure (art. 725a CO).
Only if the company has never had any economic activity, which allows for simplified deregistration upon declaration. In all other cases, liquidation is necessary.
With Hevea Invest, you benefit from a prestigious address for your company, daily receipt and scanning of your mail accessible in a secure online space, as well as the forwarding of your documents according to your needs. Our services ensure reliable and flexible management of your correspondence.