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

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.455

3 Di­vidends may only be fixed after the as­sign­ments have been made to the stat­utory re­tained earn­ings and the vol­un­tary re­tained earn­ings.456

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

456 In­ser­ted 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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