Das Aktienkapital im Entwurf zur Aktienrechtsrevision
On November 23, 2016, the Federal Council published its proposal for a revised law on companies limited by shares. This article deals with the share capital, one of the key aspects of the proposed revision.
First, it addresses the specific characteristic of Swiss law, according to which shares have a nominal value.
Second, the article analyzes how the procedures of capital changes are regulated in the proposal of the Federal Council. Hereby, it covers aspects of the ordinary capital increase, the contingent capital increase and the different types of capital decreases. Furthermore, it evaluates the new legal institution of the capital belt («Kapitalband»), which is supposed to be integrated in the law on companies limited by shares.
Third, it sets out the proposed changes related to the raising of the share capital.
Inhaltsübersicht
- I. Einleitung
- II. Nennwertsystem
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III.
Kapitalveränderungsverfahren
- 1. Hintergrund
- 2. Diskussi…