On foundation, a cash deposit corresponding to the full issue price must be made for each capital contribution.
In addition, the provisions on companies limited by shares apply to:
1.1 the specification of contributions in kind, instances of offsetting and the special privileges in the articles of association;
2.2 …
the payment and audit of capital contributions.
Footnotes
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). ↩
Repealed by No I of the FA of 19 June 2020 (Company Law), with effect from 1 Jan. 2023 (AS 2020 4005; 2022 109;BBl 2017 399). ↩
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