The members’ general meeting may resolve to reduce the nominal capital.
The nominal capital may be reduced to less than 20 000 francs provided it is at the same time increased again at least to this amount.1
In order to eliminate a deficit balance caused by losses, the nominal capital may be reduced only if the company members have paid the additional financial contributions provided for in the articles of association in full.
In addition, the relevant regulations on the reduction of the capital of a company limited by shares apply.
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). ↩
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