Would it be legal for baarda.ch to own more than 90’000 Swiss Franks?

Yes, absolutely. It is entirely legal under Swiss law for baarda.ch (or its operating corporate entity) to hold CHF 90,000 or more in assets, liquid reserves, or corporate bank accounts.

Key legal and operational parameters surrounding cash and asset reserves in Switzerland include:

1. No Upper Capital or Asset Limit

• Minimum vs. Maximum: Under the Swiss Code of Obligations (Obligationenrecht, OR), corporate law mandates minimum equity requirements (e.g., CHF 20,000 for a Limited Liability Company / GmbH or CHF 100,000 for a Corporation / AG), but places no upper limit on how much capital, retained earnings, or cash a company can hold.
• Corporate Autonomy: A business is fully permitted to hold tens of thousands—or millions—of Swiss Francs in liquidity to fund operations, expansion, or investments.

2. Standard Banking & Compliance Frameworks

While holding CHF 90,000 is straightforward and legal, managing that balance involves routine financial regulations:

• Deposit Protection (esisuisse): Swiss banks protect retail and commercial deposits up to CHF 100,000 per depositor per institution. Holding CHF 90,000 falls safely within this standard deposit guarantee limit.
• Anti-Money Laundering (AML / GwG): If baarda.ch receives or deposits funds via bank transfers, standard KYC (Know Your Customer) rules apply. Large single cash deposits (typically over CHF 15,000) or unusual incoming international transfers may trigger standard origin-of-funds documentation requests from Swiss banks under the Anti-Money Laundering Act.

3. Tax & Accounting Obligations

• Corporate Wealth & Income Tax: Holding cash reserves incurs standard cantonal and federal tax considerations. Net corporate wealth/capital and earned income generating those funds must be reported on the annual Swiss tax return.
• Capital Contribution Reserves: If funds originate from owner injections rather than profits, properly booking them as capital contribution reserves ensures compliant future tax treatments under Swiss tax law.