become the most common corporation form in Germany because the AG [[Aktiengesellschaft]], the other major company form corresponding to a stock corporation, was much more complicated to form and operate until recently. It is equivalent to a [[société à responsabilité limitée]] (Sàrl) in the French-speaking region of Switzerland and to a [[Società a Garanzia Limitata]] (Sagl) in the Italian-speaking region of Switzerland.

Requirements of formation