Hi All,
I am new to this forum and have read a lot over the last few days. But I can't seem to find an answer to this question. And am a bit dazed and confused as have spent the last few years driving around Africa.

If I setup a GmbH can I use it for multiple fields. My Main business would be IT contracting but I have a potential for generating income from other activities. Photography/Film and possibly import, this would be my partners side of it. At the moment the IT side is the only income generator, but the others have potential. While small to start with for the first couple of years I can see a tax benefit.

So my questions are.
1. When setting up a GmbH do I need to specify what area of business it will operate in?
2. Costs associated with the photography/film side of the business, can they be deducted as company expenses from day 1 or do I need to generate income from that first?

Thanks very much for any info.

What your business does must be declared when you apply for the
Handelsregister (business registration).

Always get the best answer from the best source. In this case I would
suggest contacting an accountant (Treuhand) and let them give you the
correct answer.

You can write the purpose in such a broad way that you can fit basically any type of business in there. Ask the Notary in your area. They are experts and can give you examples of which purpose to use.

In setting up my Gmbh we (myself and treuhand) wrote a broad description. In fact the business has already extended beyond the original statement.

I have been spending lots on developing the new areas of operation unrelated to the original purpose but the spend has been done within the context of a buisness plan and the treuhande seems happy that the expenses are legitimate. I'm sure the same would be true for you, after all, you could simply include in your statement the provision of communication services to include IT ..., photography and film etc.

Good luck and make sure you get a treuhand you get on with.

Agree with Tilia and others:

1. Define LLC scope very broadly.
2. Expenses are deductible without revenue. Most businesses must invest and spend for many years before revenue is obtained. Expenses are refused when the tax office suspects the activity is a hobby.

could there be circumstances when an import sideline would be viewed as a hobby? even if units sell for up to USD 1000?

Regarding the purpose. Yes it can be broad, but I would also focus on the main business at startup. The company can do a, b and c , especially c1 and c2. There are usually some general sentences about having branch offices here and abroad, property etc.
Have a look at some selected companies you know at http://zefix.admin.ch/hrweb/eng/info.stm and you will see their declared purpose, and you can form an idea how yours should look.