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- Art. 5a FC
- Art. 6 FC
- Art. 10 FC
- Art. 16 FC
- Art. 17 FC
- Art. 20 FC
- Art. 22 FC
- Art. 29a FC
- Art. 30 FC
- Art. 32 FC
- Art. 42 FC
- Art. 43 FC
- Art. 43a FC
- Art. 55 FC
- Art. 56 FC
- Art. 60 FC
- Art. 68 FC
- Art. 75b FC
- Art. 77 FC
- Art. 96 para. 2 lit. a FC
- Art. 110 FC
- Art. 117a FC
- Art. 118 FC
- Art. 123b FC
- Art. 136 FC
- Art. 166 FC
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- Art. 11 CO
- Art. 12 CO
- Art. 50 CO
- Art. 51 CO
- Art. 84 CO
- Art. 143 CO
- Art. 144 CO
- Art. 145 CO
- Art. 146 CO
- Art. 147 CO
- Art. 148 CO
- Art. 149 CO
- Art. 150 CO
- Art. 701 CO
- Art. 715 CO
- Art. 715a CO
- Art. 734f CO
- Art. 785 CO
- Art. 786 CO
- Art. 787 CO
- Art. 788 CO
- Transitional provisions to the revision of the Stock Corporation Act of June 19, 2020
- Art. 808c CO
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- Art. 2 PRA
- Art. 3 PRA
- Art. 4 PRA
- Art. 6 PRA
- Art. 10 PRA
- Art. 10a PRA
- Art. 11 PRA
- Art. 12 PRA
- Art. 13 PRA
- Art. 14 PRA
- Art. 15 PRA
- Art. 16 PRA
- Art. 17 PRA
- Art. 19 PRA
- Art. 20 PRA
- Art. 21 PRA
- Art. 22 PRA
- Art. 23 PRA
- Art. 24 PRA
- Art. 25 PRA
- Art. 26 PRA
- Art. 27 PRA
- Art. 29 PRA
- Art. 30 PRA
- Art. 31 PRA
- Art. 32 PRA
- Art. 32a PRA
- Art. 33 PRA
- Art. 34 PRA
- Art. 35 PRA
- Art. 36 PRA
- Art. 37 PRA
- Art. 38 PRA
- Art. 39 PRA
- Art. 40 PRA
- Art. 41 PRA
- Art. 42 PRA
- Art. 43 PRA
- Art. 44 PRA
- Art. 45 PRA
- Art. 46 PRA
- Art. 47 PRA
- Art. 48 PRA
- Art. 49 PRA
- Art. 50 PRA
- Art. 51 PRA
- Art. 52 PRA
- Art. 53 PRA
- Art. 54 PRA
- Art. 55 PRA
- Art. 56 PRA
- Art. 57 PRA
- Art. 58 PRA
- Art. 59a PRA
- Art. 59b PRA
- Art. 59c PRA
- Art. 62 PRA
- Art. 63 PRA
- Art. 67 PRA
- Art. 67a PRA
- Art. 67b PRA
- Art. 75 PRA
- Art. 75a PRA
- Art. 76 PRA
- Art. 76a PRA
- Art. 90 PRA
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- Vorb. zu Art. 1 FADP
- Art. 1 FADP
- Art. 2 FADP
- Art. 3 FADP
- Art. 5 lit. f und g FADP
- Art. 6 Abs. 6 and 7 FADP
- Art. 7 FADP
- Art. 10 FADP
- Art. 11 FADP
- Art. 12 FADP
- Art. 14 FADP
- Art. 15 FADP
- Art. 19 FADP
- Art. 20 FADP
- Art. 22 FADP
- Art. 23 FADP
- Art. 25 FADP
- Art. 26 FADP
- Art. 27 FADP
- Art. 31 para. 2 lit. e FADP
- Art. 33 FADP
- Art. 34 FADP
- Art. 35 FADP
- Art. 38 FADP
- Art. 39 FADP
- Art. 40 FADP
- Art. 41 FADP
- Art. 42 FADP
- Art. 43 FADP
- Art. 44 FADP
- Art. 44a FADP
- Art. 45 FADP
- Art. 46 FADP
- Art. 47 FADP
- Art. 47a FADP
- Art. 48 FADP
- Art. 49 FADP
- Art. 50 FADP
- Art. 51 FADP
- Art. 54 FADP
- Art. 57 FADP
- Art. 58 FADP
- Art. 60 FADP
- Art. 61 FADP
- Art. 62 FADP
- Art. 63 FADP
- Art. 64 FADP
- Art. 65 FADP
- Art. 66 FADP
- Art. 67 FADP
- Art. 69 FADP
- Art. 72 FADP
- Art. 72a FADP
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- Art. 2 CCC (Convention on Cybercrime)
- Art. 3 CCC (Convention on Cybercrime)
- Art. 4 CCC (Convention on Cybercrime)
- Art. 5 CCC (Convention on Cybercrime)
- Art. 6 CCC (Convention on Cybercrime)
- Art. 7 CCC (Convention on Cybercrime)
- Art. 8 CCC (Convention on Cybercrime)
- Art. 9 CCC (Convention on Cybercrime)
- Art. 11 CCC (Convention on Cybercrime)
- Art. 12 CCC (Convention on Cybercrime)
- Art. 25 CCC (Convention on Cybercrime)
- Art. 29 CCC (Convention on Cybercrime)
- Art. 32 CCC (Convention on Cybercrime)
- Art. 33 CCC (Convention on Cybercrime)
- Art. 34 CCC (Convention on Cybercrime)
FEDERAL CONSTITUTION
CODE OF OBLIGATIONS
FEDERAL LAW ON PRIVATE INTERNATIONAL LAW
LUGANO CONVENTION
CODE OF CRIMINAL PROCEDURE
CIVIL PROCEDURE CODE
FEDERAL ACT ON POLITICAL RIGHTS
CIVIL CODE
FEDERAL ACT ON CARTELS AND OTHER RESTRAINTS OF COMPETITION
FEDERAL ACT ON INTERNATIONAL MUTUAL ASSISTANCE IN CRIMINAL MATTERS
DEBT ENFORCEMENT AND BANKRUPTCY ACT
FEDERAL ACT ON DATA PROTECTION
SWISS CRIMINAL CODE
CYBERCRIME CONVENTION
I. Preliminary remark
1 Like the "sister provision" in Art. 57 CC, Art. 58 CC – contrary to the title "Dissolution" – does not regulate the prerequisites for the dissolution of legal persons, but presupposes this as a factual element.
2 From a systematic point of view, it is surprising that the legislator has placed the regulation of the liquidation procedure behind that of the use of assets. Thus, in practice, upon the occurrence of a ground for dissolution, the assets of a legal person must first be liquidated privately and only then can the net proceeds be distributed (Art. 57 CC).
II. Liquidation phase and liquidation procedure
A. Legal personality in liquidation
3 The legal capacity of the legal person continues to exist after entry into the liquidation phase. However, there is a change of purpose to be recorded in the commercial register and liquidation becomes the sole purpose of the legal person (addition: "in liquidation"). The powers of the previous organs are thereby limited to those acts that are necessary for the liquidation but cannot be carried out by the liquidators.
4 The actual end of legal capacity occurs in the case of legal persons entered in the commercial register with the deletion from the commercial register, in the other cases with the conclusion of the liquidation.
B. Double reference to the procedural provisions of company law
5 For the actual course of the liquidation proceedings, Art. 58 CC first refers to the cooperative provisions (Art. 913 para. 1 CO), which in turn (for the procedural aspects) refer to the liquidation provisions under company law for application. As a result of this (dynamic) chain of references, the provisions of company law (Art. 739 et seq. CO) are applicable to all legal persons under private law.
6 In the case of liquidation, the peculiarities of the respective legal entity must be taken into account, e.g. the provisions of commercial register law do not apply to associations not entered in the commercial register and, in the case of supervised foundations, the liquidation must be supervised by the competent supervisory authority.
C. Overview of the course of ordinary liquidation proceedings
7 Essentially, liquidation is a matter of winding up all legal relationships that still exist.
1. Determination of the liquidators
8 Unless the articles of association or resolutions provide otherwise, this is usually the executive body. In the case of judicial dissolutions, the court also appoints the liquidators, who are then considered extraordinary bodies and may be liable accordingly under Art. 55 para. 2 CC. Finally, in the case of bankruptcy, the bankruptcy administration is responsible.
2. Liquidation activity
9 The liquidators then draw up the balance sheet and issue a debt call. They then terminate the current business, collect any outstanding amounts and realise the assets. At the same time, they must fulfil the legal entity's obligations. In the event of over-indebtedness, the court must be notified, which then orders the opening of bankruptcy proceedings (in this case, the special provisions of bankruptcy law must be applied, cf. Art. 740 para. 5 CO and Art. 197 ff./221 ff. SchKG).
3. Distribution of the surplus assets
10 Only if a surplus of assets remains after all the debts of the legal person have been repaid is this to be distributed.
4. Conclusion of the liquidation proceedings
11 The legal person ends with the conclusion of the liquidation proceedings. After the termination of the liquidation, the termination of the company must be notified by the liquidators to the commercial registry office in accordance with Art. 746 CO. If a legal entity is deleted from the commercial register after the liquidation has ended, its legal existence ceases.
5. Re-registration
12 Re-registration is possible (Art. 935 CO): Anyone who can credibly show an interest worthy of protection may apply to the court to have the deleted legal entity re-registered in the commercial register (para. 1). The interest worthy of protection is specified in para. 2, which is an exemplary list.
13 In nuce, this concerns constellations in which, after the deletion of the legal entity from the commercial register, it turns out that the liquidation had not yet been completed. In order to give the legal entity the necessary capacity to act so that it can take the actions necessary to complete the liquidation, it must be re-registered in the commercial register. Only then does the legal personality revive and the liquidation that has not been completed can be terminated. Thereafter, the reason for re-registration ceases to exist and the legal entity must be deleted again.
D. Simplified procedure for legal persons under the CC
14 It is true that Art. 58 CC is mandatory law. However, in simple cases (namely if the creditors and their claims are clear), the doctrine permits silent liquidation in the case of associations and foundations, in which the activity of the legal entity in question is brought to an end without the note "in liquidation" and possibly without a debt call. Only after the actual liquidation activity has been completed is there a notification to the Commercial Register Office, which includes both the transfer to the liquidation stage and the deletion. Silent liquidation is rightly excluded in the case of CO corporations and should also only be used with great caution in the case of associations and foundations – for creditor protection considerations.
Bibliography
Bilek Eva/von der Crone Hans Caspar, Voraussetzungen und Kognition hinsichtlich der Wiedereintragung einer Gesellschaft, SZW 2007, S. 453 ff.
Böckli Peter, Schweizer Aktienrecht, 5. Aufl., Zürich 2009.
Jakob Dominique, Kommentierung zu Art. 58 ZGB, in: Büchler Andrea/Jakob Dominique (Hrsg.), Kurzkommentar, Schweizerisches Zivilgesetzbuch, 2. Aufl., Basel 2018 (zit. KUKO-Jakob).
Lorandi Franco, Löschung einer Gesellschaft im Handelsregister nach Abschluss des Insolvenzverfahrens, AJP 2018, S. 724 ff.
Reitze Christophe, Kommentierung zu Art. 57/58 ZGB, in: Geiser Thomas/Fountoulakis Christiana (Hrsg.), Basler Kommentar, Zivilgesetzbuch I, 7. Aufl., Basel 2022 (zit. BSK-Reitze).
Riemer Hans Michael, Stämpflis Handkommentar, Vereins- und Stiftungsrecht (Art. 60–89bis ZGB) mit den Allgemeinen Bestimmungen zu den juristischen Personen (Art. 52–59 ZGB), Bern 2012 (zit. SHK-Riemer).
Siffert Rino, Berner Kommentar, Das Handelsregister, Art. 927–943 OR, Bern 2021 (zit. BK-Siffert).
Vischer Markus, Untergang der AG: Konstitutive oder deklaratorische Wirkung der Löschung im Handelsregister?, GesKR 2015, S. 257 ff.
von der Crone Hans Caspar, Aktienrecht, 2. Aufl., Bern 2020.
Xoudis Julia, Kommentierung zu Art. 57/58 ZGB, in: Pichonnaz Pascal/Foëx Bénédict (Hrsg.), Commentaire Romand, Code civil I, Basel 2010 (zit. CR-Xoudis).