Rethinking Reserves in the Swiss Code of Obligations

Rethinking Reserves in the Swiss Code of Obligations

This work examines reserves in the recently revised Swiss Code of Obligations, which will enter into force 1 January 2023. The analysis focuses on their creation and dissolution, and distinguishes between reserves formed by the board and reserves formed by the general assembly.

Rethinking Reserves in the Swiss Code of Obligations

Rethinking Reserves in the Swiss Code of Obligations

This work examines reserves in the recently revised Swiss Code of Obligations, which will enter into force 1 January 2023. The analysis focuses on their creation and dissolution, and distinguishes between reserves formed by the board and reserves formed by the general assembly.

Rethinking Reserves in the Swiss Code of Obligations

Rethinking Reserves in the Swiss Code of Obligations

This work examines reserves in the recently revised Swiss Code of Obligations, which will enter into force 1 January 2023. The analysis focuses on their creation and dissolution, and distinguishes between reserves formed by the board and reserves formed by the general assembly.