{"id":31933,"date":"2025-11-07T17:11:22","date_gmt":"2025-11-07T15:11:22","guid":{"rendered":"https:\/\/info.onedoc.ch\/?p=31933"},"modified":"2025-11-07T17:11:24","modified_gmt":"2025-11-07T15:11:24","slug":"legal-form-medical-practice","status":"publish","type":"post","link":"https:\/\/info.onedoc.ch\/en\/blog\/all-specialties\/legal-form-medical-practice\/","title":{"rendered":"What legal form should you choose for a medical or dental practice?"},"content":{"rendered":"

[vc_row gap=”10″ kd_background_image_position=”vc_row-bg-position-top”][vc_column][vc_column_text css=””]Choosing the legal form of a medical or dental practice in Switzerland is a crucial step when setting up or taking over a practice. Several options exist\u2014from the sole proprietorship to the joint-stock company (AG). From liability, taxation, permits (RCC \/ C) to day-to-day organisation, here is an overview of the possibilities.[\/vc_column_text][vc_column_text css=”.vc_custom_1762527667850{margin-top: 50px !important;margin-bottom: 50px !important;}”]<\/p>\n

\ud83d\udc49Are you starting or taking over your own practice? Discover our tips!<\/a><\/p>\n

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Which legal forms exist for medical and dental practices in Switzerland?<\/h2><\/header>[vc_column_text css=”.vc_custom_1762523484052{margin-bottom: 50px !important;}” el_class=”btf-a”]Doctors and dentists most often rely on the following structures:[\/vc_column_text][vc_column_text css=”.vc_custom_1762523866975{margin-bottom: 50px !important;}”]<\/p>\n
\n\n\n\n\n\n\n\n\n
Legal form<\/span><\/th>\nTypical profile<\/span><\/th>\nLiability<\/span><\/th>\nMinimum capital<\/span><\/th>\nBilling \/ permits<\/span><\/th>\n<\/tr>\n<\/thead>\n
Sole proprietorship<\/span><\/strong><\/td>\nSingle practitioner, small practice<\/td>\nPersonal and unlimited<\/td>\nNone
\n<\/td>\n		Billing via personal RCC number<\/span><\/td>\n<\/tr>\n
Simple partnership<\/span><\/strong><\/td>\n2 or more practitioners without a legal entity<\/td>\nPersonal and joint and several<\/span> among partners<\/td>\nNone<\/td>\nShared infrastructure, individual RCC numbers<\/span><\/td>\n<\/tr>\n
GmbH (limited liability company)<\/span><\/strong><\/td>\nMedium-sized practice, multidisciplinary team<\/td>\nLimited to share capital<\/td>\nCHF 20\u2019000<\/span> min.<\/td>\nCompany RCC<\/span> or C numbers<\/span> for employees<\/td>\n<\/tr>\n
AG (joint-stock company)<\/span><\/strong><\/td>\nLarge practice \/ medical centre<\/td>\nLimited to share capital<\/td>\nCHF 100\u2019000<\/span> (at least CHF 50\u2019000 paid in)<\/td>\nCompany RCC<\/span> or C numbers<\/span> for employees<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

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\ud83d\udca1 Good to know:<\/strong><\/p>\n

The initial capital for an AG or GmbH can consist of contributions in kind. You can therefore use certain equipment to reach the required amount. To do so, the contribution must be available, transferable, and precisely valued by a licensed audit expert (independent specialist).<\/p>\n

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Which legal form is most common for medical practices?<\/h2><\/header>[vc_column_text css=”.vc_custom_1762524251498{margin-bottom: 50px !important;}” el_class=”btf-a”]<\/p>\n

For a solo practice, the sole proprietorship<\/strong> remains the most common choice: simple to set up, low formation costs, direct billing with a personal RCC number. As teams grow and economic responsibilities increase, many doctors switch to a GmbH<\/strong> or a AG<\/strong> to limit risks and structure the organisation.<\/p>\n

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AG or GmbH: When is it the right choice?<\/h2><\/header>[vc_column_text css=”.vc_custom_1762524393048{margin-bottom: 50px !important;}” el_class=”btf-a”]<\/p>\n

Prefer a GmbH<\/strong> or AG<\/strong> when:<\/p>\n