OR Art. 734 -
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. 734 OR from 2025
Art. 734 Remuneration report I. In
general
1 The board of directors shall prepare a written remuneration report each year.
2 The provisions of the thirty-second title on the principles of proper financial reporting, the presentation, currency and language and the keeping and retention of the company ledgers apply mutatis mutandis to the remuneration report.
3 The provisions governing notice and publication of the annual report apply mutatis mutandis to notice and publication of the remuneration report.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
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