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


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Art. 659b435

III. Own shares in the group

 

1 If a com­pany con­trols one or more un­der­tak­ings (Art. 963), any ac­quis­i­tion of its shares by such an un­der­tak­ing is sub­ject to the same re­stric­tions and has the same con­sequences as the ac­quis­i­tion of its own shares mu­tatis mutandis.

2 The con­trolling com­pany must show a sep­ar­ate amount equi­val­ent to the ac­quis­i­tion value of these shares for the shares in ac­cord­ance with para­graph 1 as stat­utory re­tained earn­ings.

Sec­tion Two: Rights and Ob­lig­a­tions of Share­hold­ers

435 In­ser­ted by No I of the FA of 4 Oct. 1991 (AS 1992 733; BBl 1983 II 745). Amended by No I of the FA of 19 June 2020 (Com­pany Law), in force since 1 Jan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).

 
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