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. 960d

4. Cap­it­al as­sets

 

1 Cap­it­al as­sets are as­sets that are ac­quired with the in­ten­tion of us­ing or hold­ing them for the long-term.

2 Long-term means a peri­od of more than twelve months.

3 Share­hold­ings are shares in the cap­it­al of an­oth­er un­der­tak­ing that are held for the long-term and con­fer a sig­ni­fic­ant in­flu­ence. This is pre­sumed if the shares con­fer at least 20 per cent of the vot­ing rights.

 
Previous article Show article in the law Next article

Diese Seite ist durch reCAPTCHA geschützt und die Google Datenschutzrichtlinie und Nutzungsbedingungen gelten.

Feedback
Gesetzeskürzel Name
DE FR IT EN
DE FR IT EN
Laden