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

Art. 652fOR from 2023

Art. 652f ⁽¹⁾

¹ A licensed auditor shall verify the capital increase report and confirm in writing that it is complete and accurate. ⁽²⁾

² No such audit confirmation is required where the capital contribution for the new share capital is made in money, the share capital increase is not for the purpose of funding an acquisition in kind and subscription rights are not restricted or cancelled.

⁽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 3 of the FA of 16 Dec. 2005 (Law on Limited Liability Companies and Amendments to the Law on Companies limited by Shares, Cooperatives, the Commercial Register and Business Names), in force since 1 Jan. 2008 (AS 2007 4791; BBl 2002 3148, 2004 3969).

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

Art. 652fOR from 2023