Internal Law 2 Private law - Administration of civil justice - Enforcement 22 Code of Obligations
Droit interne 2 Droit privé - Procédure civile - Exécution 22 Code des obligations

220 Federal Act of 30 March 1911 on the Amendment of the Swiss Civil Code (Part Five: The Code of Obligations)

220 Loi fédérale du 30 mars 1911 complétant le code civil suisse (Livre cinquième: Droit des obligations)

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Art. 731b D.

1 Any shareholder or creditor may request the court to take the required measures if a company has any of the following organisational defects:

1.
The company lacks any of the required corporate bodies.
2.
A required corporate body is not composed correctly.
3.
The company is not keeping the share register or the register of its reported beneficial owners in accordance with the regulations.
4.
The company has issued bearer shares without having equity securities listed on a stock exchange or organising the bearer shares as intermediated securities.
5.
The company is no longer legally domiciled at its seat.612

1bis The court may in particular:

1.
allow the company a period of time, under threat of its dissolution, within which to re-establish the lawful situation;
2.
appoint the required corporate body or an administrator;
3.
dissolve the company and order its liquidation according to the regulations on insolvency proceedings.613

2 If the court appoints the required corporate body or an administrator, it determines the duration for which the appointment is valid. It shall requires the company to bear the costs and to make an advance payment to the appointed persons.

3 If there is good cause, the company may request the court to remove the persons the court has appointed.

4 The liquidators appointed to liquidate the company under the bankruptcy provisions shall notify the court as soon as they establish overindebtedness; the court opens the bankruptcy proceedings.614

612 Amended by No II of the FA of 21 June 2019 on Implementing the Recommendations of the Global Forum on Transparency and Exchange of Information for Tax Purposes, in force since 1 Jan. 2021, No 4 in force from 1 May 2021 (AS 2019 3161, 2020 957; BBl 2019 279).

613 Inserted by No I 1 of the FA of 21 June 2019 on the Implementation of the Recommendations of the Global Forum on Transparency and the Exchange of Information for Tax Purposes, in force since 1 Nov. 2019 (AS 2019 3161; BBl 2019 279).

614 Inserted by No I 2 of the FA of 17 March 2017 (Commercial Register Law), in force since 1 Jan. 2021 (AS 2020 957; BBl 2015 3617).

Art. 730c 4. Documentation et conservation des pièces

1 L’organe de révision consigne par écrit toutes les prestations qu’il fournit en matière de révision; il doit, en outre, conserver les rapports de révision et toutes les pièces importantes pendant dix ans. Les données enregistrées sur un support informatique doivent être accessibles pendant une période de même durée.

2 Les pièces doivent permettre de contrôler efficacement le respect des dispositions légales.

 

This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Ceci n’est pas une publication officielle. Seule la publication opérée par la Chancellerie fédérale fait foi. Ordonnance sur les publications officielles, OPubl.