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. 659b III. Own shares in the group

1 If a company controls one or more undertakings (Art. 963), any acquisition of its shares by such an undertaking is subject to the same restrictions and has the same consequences as the acquisition of its own shares mutatis mutandis.

2 The controlling company must show a separate amount equivalent to the acquisition value of these shares for the shares in accordance with paragraph 1 as statutory retained earnings.

Section Two: Rights and Obligations of Shareholders

428 Inserted by No I of the FA of 4 Oct. 1991 (AS 1992 733; BBl 1983 II 745). 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. 658 K. Bons de jouissance

428 Abrogé par le ch. I de la LF du 4 oct. 1991, avec effet au 1er juil. 1992 (RO 1992 733; FF 1983 II 757).

 

This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
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