OR Art. 725c -

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. 725c OR from 2025

Art. 725c Federal Act on the Amendment of the Swiss Civil Code (OR) drucken

Art. 725c Revaluation of immovable property and participations (1)

1 In order to remedy a loss of capital in accordance with Article 725a or overindebtedness in accordance with Article 725b, immovable property and participations whose true value has exceeded their acquisition or production costs may be revalued at a maximum of the true value. The amount of the revaluation shall be shown separately under the statutory retained earnings as the revaluation reserve.

2 Revaluation is permitted only if the external auditor or, if there is no external auditor, a licensed auditor confirms in writing that the statutory provisions have been complied with.

3 The revaluation reserve may only be dissolved by conversion into share or participation capital and by valuation adjustment or sale of the revalued assets.

(1) Inserted 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.
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