Federal Act
on the Amendment of the Swiss Civil Code
(Part Five: The Code of Obligations)

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

of 30 March 1911 (Status as of 1 January 2022)
Art. 660374

A. En­ti­tle­ment to a share of the profits and pro­ceeds of li­quid­a­tion

I. In gen­er­al

 

1 Every share­hold­er is en­titled to a pro rata share of the dis­pos­able profit to the ex­tent that the dis­tri­bu­tion of such profit among the share­hold­ers is provided for by law or the art­icles of as­so­ci­ation.

2 On dis­sol­u­tion of the com­pany, the share­hold­er is en­titled to a pro rata share of the li­quid­a­tion pro­ceeds, un­less oth­er­wise provided by those art­icles of as­so­ci­ation that re­late to the al­loc­a­tion of the as­sets of the dis­solved com­pany.

3 The pref­er­en­tial rights at­tach­ing to spe­cif­ic share classes stip­u­lated in the art­icles of as­so­ci­ation are re­served.

374Amended by No I of the FA of 4 Oct. 1991, in force since 1 Ju­ly 1992 (AS 1992 733; BBl 1983 II 745).

 
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