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. 675

D. Di­vidends, in­terest be­fore com­mence­ment of op­er­a­tions and shares of profits paid to board mem­bers

I. Di­vidends

 

1 No in­terest may be paid on the share cap­it­al.

2 Di­vidends may be paid only from the dis­pos­able profit and from re­serves formed for this pur­pose.402

402Amended 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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