{"id":5302,"date":"2023-03-09T08:48:55","date_gmt":"2023-03-09T08:48:55","guid":{"rendered":"https:\/\/knopfclub.ch\/?p=5302"},"modified":"2023-03-09T08:50:02","modified_gmt":"2023-03-09T08:50:02","slug":"neues-aktienrecht-2023","status":"publish","type":"post","link":"https:\/\/knopfclub.ch\/de\/neues-aktienrecht-2023\/","title":{"rendered":"Neues Aktienrecht 2023"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5302\" class=\"elementor elementor-5302\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-600f5d07 elementor-section-full_width elementor-section-height-min-height elementor-section-height-default elementor-section-items-middle\" data-id=\"600f5d07\" data-element_type=\"section\" id=\"slider_hide1\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;_id&quot;:&quot;5aba94&quot;,&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:null,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-276c97cb\" data-id=\"276c97cb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1437ffb4 elementor-widget elementor-widget-heading\" data-id=\"1437ffb4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Neues Aktienrecht 2023<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-52a0f095 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"52a0f095\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;506868b&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:null,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3167deda\" data-id=\"3167deda\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1875e435 elementor-widget elementor-widget-text-editor\" data-id=\"1875e435\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>N\u00fctzliche und aktuelle Mitteilungen werden hier in regelm\u00e4ssigen Abst\u00e4nden ver\u00f6ffentlicht.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3505bfb2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3505bfb2\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;6db8c45&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:null,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1838023a\" data-id=\"1838023a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-60fa3ad0 elementor-widget elementor-widget-image\" data-id=\"60fa3ad0\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/knopfclub.ch\/wp-content\/uploads\/2023\/03\/neues_aktienrecht_2023.webp\" class=\"attachment-large size-large wp-image-5303\" alt=\"\" srcset=\"https:\/\/knopfclub.ch\/wp-content\/uploads\/2023\/03\/neues_aktienrecht_2023.webp 900w, https:\/\/knopfclub.ch\/wp-content\/uploads\/2023\/03\/neues_aktienrecht_2023-300x200.webp 300w, https:\/\/knopfclub.ch\/wp-content\/uploads\/2023\/03\/neues_aktienrecht_2023-768x512.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-289130eb\" data-id=\"289130eb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-75d5057 elementor-widget elementor-widget-heading\" data-id=\"75d5057\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Neues Aktienrecht 2023<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2767f23f elementor-widget elementor-widget-text-editor\" data-id=\"2767f23f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Per 01.01.2023 tritt das revidierte Obligationenrecht (OR) in Kraft. Was sind die wichtigsten \u00c4nderungen? Neu kann das Aktienkapital auf einer Fremdw\u00e4hrung lauten, sofern dies die g\u00e4ngige W\u00e4hrung ist.&nbsp;<\/p><p>Auch ist es so, dass der Mindestnennwert von CHF 0.01 je Aktie aufgehoben wird und der Nennwert neu nur noch einen Wert gr\u00f6sser als Null haben muss. Auch wird ab dem 01.01.2023 m\u00f6glich sein &#8211; aufgrund eines vom Verwaltungsrat erstellten Zwischenabschlusses &#8211; eine Zwischendividende (Interimsdividende) aussch\u00fctten.&nbsp;<\/p><p>Das bisher geltende Aktienrecht enth\u00e4lt keine gesetzliche Grundlage f\u00fcr die Aussch\u00fcttung einer Zwischendividende. Grunds\u00e4tzlich muss der Zwischenabschluss durch die Revisionsstelle gepr\u00fcft werden, jedoch ist unter gewissen Umst\u00e4nden eine Pr\u00fcfung nicht erforderlich. Auch ist es so, dass die Zuweisung in die gesetzliche Gewinnreserven sich \u00e4ndern wird und weniger kompliziert wird.&nbsp;<\/p><p>Mit dem neuen Aktienrecht werden noch weitere Gesetze revidiert, auf die wir hier nicht weiter eingehen.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ccce002 elementor-widget elementor-widget-button\" data-id=\"6ccce002\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/knopfclub.ch\/blog\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">zur\u00fcck<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>N\u00fctzliche und aktuelle Mitteilungen werden hier in regelm\u00e4ssigen Abst\u00e4nden ver\u00f6ffentlicht. Per 01.01.2023 tritt das revidierte Obligationenrecht (OR) in Kraft. Was sind die wichtigsten \u00c4nderungen? Neu kann das Aktienkapital auf einer Fremdw\u00e4hrung lauten, sofern dies die g\u00e4ngige W\u00e4hrung ist.&nbsp; Auch ist es so, dass der Mindestnennwert von CHF 0.01 je Aktie aufgehoben wird und der Nennwert [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5303,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/knopfclub.ch\/de\/wp-json\/wp\/v2\/posts\/5302"}],"collection":[{"href":"https:\/\/knopfclub.ch\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/knopfclub.ch\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/knopfclub.ch\/de\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/knopfclub.ch\/de\/wp-json\/wp\/v2\/comments?post=5302"}],"version-history":[{"count":4,"href":"https:\/\/knopfclub.ch\/de\/wp-json\/wp\/v2\/posts\/5302\/revisions"}],"predecessor-version":[{"id":5308,"href":"https:\/\/knopfclub.ch\/de\/wp-json\/wp\/v2\/posts\/5302\/revisions\/5308"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/knopfclub.ch\/de\/wp-json\/wp\/v2\/media\/5303"}],"wp:attachment":[{"href":"https:\/\/knopfclub.ch\/de\/wp-json\/wp\/v2\/media?parent=5302"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/knopfclub.ch\/de\/wp-json\/wp\/v2\/categories?post=5302"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/knopfclub.ch\/de\/wp-json\/wp\/v2\/tags?post=5302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}