# Legal form

> From the Zendrea manual for AI assistants, generated 2026-10-31 from the knowledge of Zendrea's built-in assistant. All topics: https://www.zendrea.ch/llms.txt; all of them in one file: https://www.zendrea.ch/llms-full.txt. Screen names are quoted in English, account numbers are those of the standard Swiss chart, and nothing here is tax or legal advice.

Which accounts apply depends on the company's legal form (Settings → Company):

- **Sole proprietor / Einzelunternehmen / raison individuelle**: account 2850 Privatkonto is available for owner drawings and contributions.
- **GmbH / Sàrl / Sagl** or **AG / SA**: 2850 Privatkonto does not apply. Money between the company and its owners runs through the shareholder loan accounts (2150 short-term, 2470 long-term, and 2160/2480/2560 for further loans, switched off until needed; each linked to the person in Settings → Persons) and through dividends. Never suggest 2850 for these legal forms. A dividend is resolved and booked from the dividend tile on the Compensation report's Shareholders tab (appropriation with the legal reserve allocation, payout net of the 35 % withholding tax, remittance to the ESTV; the topic [people](https://www.zendrea.ch/docs/people.md)), never as a manual entry. If the previous year's result still sits on 2979 (books migrated from bexio), the shareholders' allocation is booked from 2979 — the app moves any remaining 2979 balance into 2970 at the next year-end (the topic [year-end-closing](https://www.zendrea.ch/docs/year-end-closing.md)).
- If the legal form is unknown or blank, ask the user before suggesting accounts that depend on it.