OR Art. 763 -

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. 763 OR from 2024

Art. 763 Federal Act on the Amendment of the Swiss Civil Code (OR) drucken

Art. 763 Exclusion of Application of the Code to Public-Sector Entities

1 The provisions governing the company limited by shares do not apply to companies and entities established by special cantonal legislation and partly administered by the public authorities, such as banks, insurance or electricity companies, even if their capital is entirely or partly divided into shares and was raised with the help of private individuals, providing the canton assumes secondary liability for the obligations of such companies and entities.

2 The provisions governing the company limited by shares do not apply to companies and entities established by special cantonal legislation prior to 1 January 1883 and partly administered by the public authorities even if the canton does not assume secondary liability for their obligations.


Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.

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Anwendung im Bundesgericht

BGERegesteSchlagwörter
115 Ib 233Art. 5 Abs. 1 lit. a StG; Emissionsabgabe. Aktiengesellschaften des kantonalen Rechts unterstehen der Stempelsteuergesetzgebung des Bundes, insbesondere Art. 5 Abs. 1 lit. a StG. Kanton; Aktien; Kantonalbank; Aktiengesellschaft; Stempelabgaben; Emissionsabgabe; Zuger; Aktiengesellschaften; Stempelabgabengesetz; Unternehmung; Abgabe; Obligationen; Bundes; Recht; Obligationenrecht; Partizipationsscheine; Kantonalbanken; Anstalt; Bossard; Kantonalbankgesetz; Partizipationsscheinen; Über; Urkunden; Eidgenössische; Steuerverwaltung; Kollektivgesellschaft