OR Art. 747 -
Einleitung zur 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. 747 OR from 2025
Art. 747 Retention of the share register, accounting records and register (1)
1 The share register, the accounting records and the register under Article 697l and the underlying documents must be kept in a safe place for ten years following the deletion of the company. This place shall be decided by the liquidators or if they are unable to agree, by the commercial register office.
2 The share register and the register must be retained in such a manner that they can be accessed at any time in Switzerland.
(1) Amended by No I 2 of the FA of 12 Dec. 2014 on the Implementation of the 2012 revised recommendations of the Financial Action Task Force, in force since 1 July 2015 ([AS 2015 1389]; [BBl 2014 605]).
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
