{"id":1820,"date":"2014-04-24T14:08:41","date_gmt":"2014-04-24T12:08:41","guid":{"rendered":"http:\/\/blog.startups.ch\/en\/?p=1820"},"modified":"2014-05-21T12:52:35","modified_gmt":"2014-05-21T10:52:35","slug":"change-in-legal-form-how-to-find-the-right-moment","status":"publish","type":"post","link":"https:\/\/blog.startups.ch\/en\/change-in-legal-form-how-to-find-the-right-moment\/","title":{"rendered":"Change in legal form \u2013 how to find the right moment"},"content":{"rendered":"<p><strong>The best time for a change in legal form is at the beginning of the year. Here are some dates and facts you need to know.<\/strong><br \/>\n<!--more--><\/p>\n<p><a href=\"https:\/\/i0.wp.com\/blog.startups.ch\/en\/wp-content\/uploads\/2013\/03\/Fotolia_Richter.jpg\"><img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"943\" data-permalink=\"https:\/\/blog.startups.ch\/en\/change-in-legal-form-how-to-find-the-right-moment\/women-hand-and-calculator-isolated-on-white\/\" data-orig-file=\"https:\/\/i0.wp.com\/blog.startups.ch\/en\/wp-content\/uploads\/2013\/03\/Fotolia_Richter.jpg?fit=690%2C314&amp;ssl=1\" data-orig-size=\"690,314\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;Africa Studio - Fotolia&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;women hand and Calculator isolated on white&quot;}\" data-image-title=\"judge criminal complaint startplace.ch\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/blog.startups.ch\/en\/wp-content\/uploads\/2013\/03\/Fotolia_Richter.jpg?fit=300%2C136&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/blog.startups.ch\/en\/wp-content\/uploads\/2013\/03\/Fotolia_Richter.jpg?fit=690%2C314&amp;ssl=1\" src=\"https:\/\/i0.wp.com\/blog.startups.ch\/en\/wp-content\/uploads\/2013\/03\/Fotolia_Richter.jpg?resize=690%2C314\" alt=\"judge criminal complaint startplace.ch\" width=\"690\" height=\"314\" class=\"alignnone size-full wp-image-943\" srcset=\"https:\/\/i0.wp.com\/blog.startups.ch\/en\/wp-content\/uploads\/2013\/03\/Fotolia_Richter.jpg?w=690&amp;ssl=1 690w, https:\/\/i0.wp.com\/blog.startups.ch\/en\/wp-content\/uploads\/2013\/03\/Fotolia_Richter.jpg?resize=300%2C136&amp;ssl=1 300w\" sizes=\"(max-width: 690px) 100vw, 690px\" data-recalc-dims=\"1\" \/><\/a><\/p>\n<p><strong>When do I go for a change in legal form?<\/strong><\/p>\n<p>The beginning of the year is the ideal time to change the legal form of your business. This is mainly because you can minimise effort and costs. Fewer bookings need to be transferred to your new legal form. Your tax return is less complicated. And thanks to the annual financial statements of the previous year, all the necessary documents for the transformation are at hand. <\/p>\n<p><strong>Dates for a change in legal form<\/strong><\/p>\n<p>There are three time slots for a change in legal form. The first possibility is the <strong>1st of January<\/strong>. All your assets and liabilities are transferred from your last year\u2019s financial report. This option is recommended, as it requires the least amount of time and effort.<\/p>\n<p>The second deadline is the <strong>30th of June<\/strong>. This way the change in legal form is carried out retroactively back to the beginning of the year. All previous sales and accounts are entered into your new AG or GmbH. Thus a financial report of your old business is not necessary.<\/p>\n<p>The third option is to change your legal form <strong>between July and December<\/strong>. However, opting for a change in legal form during the second half of the year is not recommended. Whilst your assets and liabilities can be transferred, all sales from the beginning of the year up until the date of transferral need to be booked to your previous company. This means providing an interim financial statement and additional work.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The best time for a change in legal form is at the beginning of the year. Here are some dates and facts you need to know.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[3,8,6,10,9],"tags":[369],"jetpack_publicize_connections":[],"aioseo_notices":[],"views":2137,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p54Pb1-tm","jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/posts\/1820"}],"collection":[{"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/comments?post=1820"}],"version-history":[{"count":5,"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/posts\/1820\/revisions"}],"predecessor-version":[{"id":1838,"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/posts\/1820\/revisions\/1838"}],"wp:attachment":[{"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/media?parent=1820"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/categories?post=1820"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.startups.ch\/en\/wp-json\/wp\/v2\/tags?post=1820"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}