Internal Law 2 Private law - Administration of civil justice - Enforcement 22 Code of Obligations
Diritto nazionale 2 Diritto privato - Procedura civile - Esecuzione 22 Codice delle obbligazioni

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

220 Legge federale del 30 marzo 1911 di complemento del Codice civile svizzero (Libro quinto: Diritto delle obbligazioni)

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Art. 747 V. Retention of the share register, accounting records and register

1 The share register, the accounting records and the register under Article 697l and the underlying documents must be kept in a safe place for ten years following the deletion of the company. This place shall be decided by the liquidators or if they are unable to agree, by the commercial register office.

2 The share register and the register must be retained in such a manner that they can be accessed at any time in Switzerland.

628 Amended by No I 2 of the FA of 12 Dec. 2014 on the Implementation of the 2012 revised recommendations of the Financial Action Task Force, in force since 1 July 2015 (AS 2015 1389; BBl 2014 605).

Art. 746 IV. Cancellazione nel registro di commercio

Terminata la liquidazione, i liquidatori devono notificare all’ufficio del registro di commercio l’estinzione della ditta.

 

This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Il presente documento non è una pubblicazione ufficiale. Fa unicamente fede la pubblicazione della Cancelleria federale. Ordinanza sulle pubblicazioni ufficiali, OPubl.