Notarial fees for capital increases under BeurkGebV

OG 1992 20Autre juridiction6 sept. 1992

Extrait par Omnilex

Résumé Omnilex

The decision clarifies the fee regime for capital increases under the new stock corporation law. Because the capital increase still proceeds in two stages, § 38(2) BeurkGebV applies by analogy for calculating notarization fees. The shareholders' resolutions for ordinary, authorized, and conditional capital increases fall under § 41 BeurkGebV. The board of directors' publicly notarized findings resolutions are charged according to the rates in § 38(1) BeurkGebV.

Regeste Omnilex

BeurkGebV § 38 Abs. 1, § 38 Abs. 2, § 41; notarization fees for capital increases under the two-stage procedure: the new stock corporation law preserves the two-step structure, so § 38 Abs. 2 BeurkGebV applies by analogy to fee calculation. For the shareholders' resolutions in ordinary, authorized and conditional capital increases, § 41 BeurkGebV governs; for the board of directors' publicly notarized findings resolutions, the fee rates of § 38 Abs. 1 BeurkGebV apply.

Texte intégral

Das neue Aktienrecht sieht bei der Kapitalerhöhung ein zweistufiges Verfahren vor, wie dies schon gemäss altem Recht zur Anwendung gelangte. Daher ist für die Berechnung der Beurkundungsgebühren eine analoge Anwendung von § 38 Abs. 2 BeurkGebV angezeigt. Danach ist für die Beschlüsse der Generalversammlung für alle drei Arten der Kapitalerhöhung (ordentliche, genehmigte und bedingte Kapitalerhöhung) § 41 BeurkGebV anwendbar. Für die öffentlich zu beurkundenden Feststellungsbeschlüsse des Verwaltungsrates sind die Ansätze gemäss § 38 Abs. 1 BeurkGebV anzuwenden.

Mots-clés

corporate lawcapital increasenotarial feesshareholders' resolutionboard resolutionanalogy

Extrait par Omnilex

Questions juridiques clés extraites par Omnilex

Question juridique clé

How are notarial fees calculated for the two-stage procedure of a capital increase, and which BeurkGebV provisions apply to the shareholders' resolutions and the board's notarized findings resolutions?

Solution extraite

For fee calculation, § 38(2) BeurkGebV applies analogically to the two-stage capital increase procedure. The shareholders' resolutions for ordinary, authorized, and conditional capital increases are governed by § 41 BeurkGebV, while the board's notarized findings resolutions are subject to the rates in § 38(1) BeurkGebV.

Motifs extraits

The new stock corporation law still follows a two-step procedure for capital increases, as already under the former law. This justifies an analogous application of § 38(2) BeurkGebV.

Notarial fees for capital increases under BeurkGebVGénéré par IA

Résumé Omnilex Généré par IA