1 Any company member may request the managing directors to provide information on any company matter.
2 Unless the company has an external auditor, company members have unrestricted access to the company ledgers and files.678 If the company has an external auditor, the books and files may be inspected only if a legitimate interest is credibly demonstrated.
3 If there is a risk that a company member may use the information obtained for non-company purposes that may be detrimental to the company, the managing directors may refuse to provide information and allow access to the extent required; if the company member so requests, the members’ general meeting decides on the matter.
4 If the members’ general meeting refuses to provide information or allow access without justification, the court may issue the relevant order at the request of the company member.
678 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).
Für die Rückerstattung von Leistungen der Gesellschaft an Gesellschafter, Geschäftsführer sowie diesen nahe stehende Personen sind die Vorschriften des Aktienrechts entsprechend anwendbar.
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.