OR Art. 652e -

Einleitung zur Rechtsnorm OR:



The Swiss Code of Obligations is a central code of Swiss civil law that regulates the legal relationships between private individuals. It includes five books that cover various aspects of contract law, law of obligations and property law, including the formation, content and termination of contracts, as well as liability for breach of contract and tort. The Code of Obligations is an important code of law for business and everyday life in Switzerland, as it forms the basis for many legal relationships and contracts and has been in force since 1912, whereby it is regularly adapted to social and economic developments.

Art. 652e OR from 2025

Art. 652e Federal Act on the Amendment of the Swiss Civil Code (OR) drucken

Art. 652e (1)

The board of directors shall draw up a written report in which it gives account of:

  • 1. (2) the nature and condition of contributions in kind and the appropriateness of their valuation;
  • 2. the existence of debts and whether such debts may be set off;
  • 3. the free disposability of the equity capital thus converted;
  • 4. compliance with the resolution of the general meeting, in particular concerning restrictions on or cancellation of subscription rights and the allocation of subscription rights that have not been exercised or have been withdrawn;
  • 5. the reasons for and appropriateness of special privileges accorded to specific shareholders or other persons.

    • (1) Inserted by No I of the FA of 4 Oct. 1991, in force since 1 July 1992 (AS 1992 733; BBl 1983 II 745).
    (2) Amended by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).
    Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
    Wollen Sie werbefrei und mehr Einträge sehen? Hier geht es zur Registrierung.