In Switzerland, the German term aktiengesellschaft (AG) refers to a corporation. Ownership of an aktiengesellschaft is divided into ownership shares. These shares may be owned by a limited group of individuals or other entities, or they may be offered to the general public via a transfer agent or through a stock exchange.

An aktiengesellschaft is similar in structure to a corporation (Inc.) in the U.S. and a public limited company (plc) in the U.K.

An aktiengesellschaft operates as a unique legal entity, and is not directly attached to a specific individual. Its ownership can be easily transferred by the transfer of ownership shares. This sets it apart from a Gesellschaft mit beschränkter Haftung (GmbH), which is directly linked to specific individuals.

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