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Art. 164104
5. Common provisions a. Deregistration from the commercial register 1 The registration of a company in the Swiss commercial register may be deleted only if a report drawn up by a licensed audit expert confirms that the claims of the creditors have either been secured or satisfied in accordance with Article 46 of the Mergers Act of 3 October 2003105, or that the creditors have agreed to the cancellation of the registration.106 2 If a foreign company acquires a Swiss company, or if it forms a new foreign company with a Swiss company, or if a Swiss company is demerged into foreign companies, the following additional requirements apply:
104Amended by Annex No 4 of the Mergers Act of 3 Oct. 2003, in force since 1 July 2004 (AS 20042617; BBl 20004337). 106 Amended by Annex No 4 of the FA of 16 Dec. 2005 (LLC law and amendments to the Laws on Companies, Cooperatives, the Commercial Register and Commercial Names), in force since 1 Jan. 2008 (AS 2007 4791; BBl 2002 3148, 2004 3969). 107 Amended by Annex No 4 of the FA of 16 Dec. 2005 (LLC law and amendments to the Laws on Companies, Cooperatives, the Commercial Register and Commercial Names), in force since 1 Jan. 2008 (AS 2007 4791; BBl 2002 3148, 2004 3969). |