Art. 747635
V. Retention of the share register, accounting records and register 1 The share register, the accounting records and the register under Article 697l and the underlying documents must be kept in a safe place for ten years following the deletion of the company. This place shall be decided by the liquidators or if they are unable to agree, by the commercial register office. 2 The share register and the register must be retained in such a manner that they can be accessed at any time in Switzerland. 635 Amended by No I 2 of the FA of 12 Dec. 2014 on the Implementation of the 2012 revised recommendations of the Financial Action Task Force, in force since 1 July 2015 (AS 20151389; BBl 2014605). |