Federal Act on the Amendment of the Swiss Civil Code (OR)

Art. 747OR from 2022

Art. 747

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 registry.

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

⁵³⁸ Amended by No I 2 of the FA of 12 Dec. 2014 on the Implementation of the revised recommendations 2012 of the Financial Action Task Force, in force since 1 July 2015 (AS 2015 1389; BBl 2014 605).