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


Open article in different language:  DE  |  IT
Art. 673453

III. Vol­un­tary re­tained earn­ings

 

1 The gen­er­al meet­ing may provide for the form­a­tion of vol­un­tary re­tained earn­ings in the art­icles of as­so­ci­ation or by res­ol­u­tion.

2 Vol­un­tary re­tained earn­ings may only be formed if jus­ti­fied in or­der to en­sure the long-term prosper­ity of the un­der­tak­ing, tak­ing ac­count of the in­terests of all the share­hold­ers.

3 The gen­er­al meet­ing may pass a res­ol­u­tion on us­ing vol­un­tary re­tained earn­ings, sub­ject to the rules on off­set­ting losses.

453 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).

 
Previous article Show article in the law Next article

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

Feedback