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

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).

 

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