1 A company may acquire its own capital contributions only if freely disposable equity capital of a value equivalent to the required funds is available and the total nominal value of these capital contributions does not exceed ten per cent of the nominal capital.
2 Where capital contributions are acquired in connection with a restriction on transfer or the departure or exclusion of a member, the maximum amount that may be acquired is 35 per cent. The capital contributions in excess of 10 per cent of the nominal capital must be sold within two years or cancelled by means of a reduction in capital.
3 Where the capital contributions that are to be acquired are tied to an obligation to make additional financial or material contributions, this must be cancelled before acquisition.
4 In addition, the relevant regulations on the acquisition by a company limited by shares of its own shares apply to the acquisition by a limited liability company of its own capital contributions.
Der Beschluss der Gesellschafterversammlung oder der Geschäftsführer über eine Änderung der Statuten ist öffentlich zu beurkunden und ins Handelsregister einzutragen.
665 Fassung gemäss Ziff. I des BG vom 19. Juni 2020 (Aktienrecht), in Kraft seit 1. Jan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Dies ist keine amtliche Veröffentlichung. Massgebend ist allein die Veröffentlichung durch die Bundeskanzlei.