Art. 634 b. Contributions in kind

¹ The items forming a contribution in kind shall satisfy the contribution requirement only if the following requirements are met:

1.: They may be entered as assets on the balance sheet.
2.: They may be transferred to the company’s assets.
3.: On the company being entered in the commercial register, the company immediately acquires ownership and may freely dispose of the items or, in the case of immovable property, receives an unconditional right to enter it in the land register.
4.: Their value may be realised by transfer to a third party.

² The contribution in kind must be agreed in writing. The contract must be done as a public deed if this is required for the transfer of the object.

³ A single public deed is sufficient even if immovable property situated in two or more cantons constitutes the contribution in kind. The deed must be done by a notary at the seat of the company.

⁴ The articles of association must indicate the items, their valuation and the name of the contributor and the shares that they have been issued and any other considerations provided by the company. The general meeting may repeal the related provisions of the articles of association after ten years.

³²⁷ 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).

Art. 631 II. Pièces justificatives

¹ L’officier public mentionne dans l’acte constitutif chacune des pièces justificatives et atteste qu’elles lui ont été soumises, ainsi qu’aux fondateurs.

² Doivent être annexés à l’acte constitutif:

1.: les statuts;
2.: le rapport de fondation;
3.: l’attestation de vérification;
4.: l’attestation de dépôt des apports en espèces;
5.: les contrats relatifs aux apports en nature;
6.³²⁵: …

³²⁴Nouvelle teneur selon le ch. I 3 de la LF du 16 déc. 2005 (Droit de la société à responsabilité limitée; adaptation des droits de la société anonyme, de la société coopérative, du registre du commerce et des raisons de commerce), en vigueur depuis le 1^er janv. 2008 (RO 2007 4791; FF 2002 2949, 2004 3745).

³²⁵ Abrogé par le ch. I de la LF du 19 juin 2020 (Droit de la société anonyme), avec effet au 1^er janv. 2023 (RO 2020 4005; 2022 109; FF 2017 353).

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.