Limited partnership (Switzerland)
A limited partnership (German abbreviation: KmAG, French Société en commandite par actions , SCmA, Italian Società in accomandita per azioni , SAcA) is a legal form of a company in Switzerland and Liechtenstein in which the company capital is divided into shares and with one or more members are unrestrictedly and jointly liable to the company's creditors like a general partner.
Unless otherwise provided, the provisions of the stock corporation ( Art. 764 Code of Obligations ) apply to the limited partnership . There are around 10 KmAG in Switzerland.
In Germany this legal form corresponds to the partnership limited by shares .