{"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\/en\/new-share-right-2023-2\/","title":{"rendered":"New Stock Corporation Law 2023"},"content":{"rendered":"
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New Stock Corporation Law 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
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Useful and current messages are published here at regular intervals.<\/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

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New Stock Corporation Law 2023<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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As of 01.01.2023, the revised Code of Obligations (CO) will come into force. What are the most important changes? Share capital can now be denominated in a foreign currency, provided this is the common currency. <\/p>

It is also the case that the minimum par value of CHF 0.01 per share will be abolished and the par value must now only have a value greater than zero. It will also be possible as of 01.01.2023 - based on interim financial statements prepared by the Board of Directors - to distribute an interim dividend (interim dividend). <\/p>

The currently applicable stock corporation law does not contain any legal basis for the distribution of an interim dividend. In principle, the interim financial statements must be audited by the auditors, but in certain circumstances an audit is not required. It is also the case that the allocation to statutory retained earnings will change and become less complicated. <\/p>

The new Stock Corporation Act also revises other laws, which we will not go into here.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Useful and current notices are published here at regular intervals. As of 01.01.2023, the revised Code of Obligations (CO) will come into force. What are the most important changes? Now the share capital can be denominated in a foreign currency, provided that this is the common currency. It is also the case that the minimum par value of CHF 0.01 per share will be abolished and the par value [...]<\/p>","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\/en\/wp-json\/wp\/v2\/posts\/5302"}],"collection":[{"href":"https:\/\/knopfclub.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/knopfclub.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/knopfclub.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/knopfclub.ch\/en\/wp-json\/wp\/v2\/comments?post=5302"}],"version-history":[{"count":4,"href":"https:\/\/knopfclub.ch\/en\/wp-json\/wp\/v2\/posts\/5302\/revisions"}],"predecessor-version":[{"id":5308,"href":"https:\/\/knopfclub.ch\/en\/wp-json\/wp\/v2\/posts\/5302\/revisions\/5308"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/knopfclub.ch\/en\/wp-json\/wp\/v2\/media\/5303"}],"wp:attachment":[{"href":"https:\/\/knopfclub.ch\/en\/wp-json\/wp\/v2\/media?parent=5302"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/knopfclub.ch\/en\/wp-json\/wp\/v2\/categories?post=5302"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/knopfclub.ch\/en\/wp-json\/wp\/v2\/tags?post=5302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}