Company Law in Switzerland

This publication provides the Englishspeaking reader and practitioner with an overview of the fundamentals of Swiss company law. In a first part it explains the types of company which exist under Swiss law together with a more detailed discussion of the applicable audit law, as well as financial accounting and reporting regulations. Other topics include the Swiss Merger Act, international restructurings and a brief overview of the relevant Swiss tax law. Charts further illustrate the matters under discussion. In a second part the main characteristics of corporations (AG) and limited liability companies (GmbH) are presented in tabular form highlighting the more significant advantages and disadvantages of these company types. The publication is completed by a consistent translation of the law in Articles 620–763 (AG), Articles 772–827 (GmbH) of the Code of Obligations and of the Merger Act.