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From the magazine SZW-RSDA 3/2019 | S. 264-274 The following page is 264

Anspruch auf Sicherstellung bei Kapitalherabsetzung und Liquidation

The article analyses the creditor’s right to ask for his/her claim to be secured in the procedures of capital ­decrease and liquidation. The strict and very similar rules in both procedures aim to protect the creditors. The authors conclude that a creditor’s right to ask for security shall be subject to the same requirements in both procedures. In this article, the authors state the following: (i) Creditors of both accepted as well as disputed claims are entitled to ask for security. Security for a disputed claim shall only be granted if the existence of such claim has been made credible by analogue application of Art. 261 of the Swiss Civil Procedure Code (CPC) (vorsorgliche Massnahmen). (ii) Security shall only be granted in case a creditor’s claim is endangered. Typically, this is not an issue as long as a special audit report (as foreseen in Art. 732 of the Swiss Code of Obligations (CO)), taking also into account the company’s liquidity, will be issued. (iii) Security for a…

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