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. 734

C. Im­ple­ment­a­tion of the re­duc­tion

 

The re­duc­tion of the share cap­it­al may be car­ried out only after the time lim­it set for the cred­it­ors has ex­pired and the re­gistered claims have been sat­is­fied or se­cured and may be entered in the com­mer­cial re­gister only when it has been veri­fied by pub­lic deed that the pro­vi­sions of this Sec­tion are ful­filled. The deed must be en­closed with the spe­cial audit re­port.525

525 Second sen­tence Amended by No I 3 of the FA of 16 Dec. 2005 (Law on Lim­ited Li­ab­il­ity Com­pan­ies and Amend­ments to the Law on Com­pan­ies lim­ited by Shares, Co­oper­at­ives, the Com­mer­cial Re­gister and Busi­ness Names), in force since 1 Jan. 2008 (AS 2007 4791; BBl 2002 3148, 2004 3969).

 
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