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. 825a 2. Payment

1 The financial settlement becomes due for payment when the company members leaves, provided the company:

1.
has disposable equity capital;
2.
is able to dispose of the capital contributions of the departing member;
3.
is entitled to reduce its nominal capital in compliance with the relevant provisions.

2 A licensed audit expert must establish the extent of the disposable equity capital. If this is insufficient to pay the financial settlement, he must state his opinion on the extent to which the nominal capital could be reduced.

3 The former company member holds a non-interest-bearing subordinate ranking claim in respect of any portion of the financial settlement that is not paid out. This becomes due for payment to the extent that disposable equity capital is declared to be available in the annual report.

4 For as long as the financial settlement has not been paid in full, the former company member may request that the company appoint an external auditor and arrange for an ordinary audit of the annual accounts.

Art. 825 1. Diritto e importo

1 Il socio che lascia la società ha diritto a un’indennità corrispondente al valore reale delle sue quote sociali.

2 Per i casi di uscita fondati sull’esercizio di un diritto di recesso statutario, lo statuto può stabilire altrimenti l’indennità.

 

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.