Federal Act on the Amendment of the Swiss Civil Code (OR) Art. 728c
Zusammenfassung der Rechtsnorm OR:
The Swiss Code of Obligations is a central code of Swiss civil law that regulates the legal relationships between private individuals. It includes five books that cover various aspects of contract law, law of obligations and property law, including the formation, content and termination of contracts, as well as liability for breach of contract and tort. The Code of Obligations is an important code of law for business and everyday life in Switzerland, as it forms the basis for many legal relationships and contracts and has been in force since 1912, whereby it is regularly adapted to social and economic developments.
Art. 728c OR from 2025
Art. 728c Duties to notify
1 If the external auditor finds that there have been infringements of the law, the articles of association or the organisational regulations, it shall give notice of this to the board of directors in writing.
2 In addition, it informs the general meeting of any infringements of the law or the articles of association, if:1. these are material; or2. the board of directors fails to take any appropriate measures on the basis of written notice given by the external auditor.
3 If the company is clearly overindebted and the board of directors fails to notify the court of this, then the external auditor will notify the court.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
