What are the requirements for an interim dividend in a Swiss corporation?
Antwort
An interim dividend in a Swiss corporation requires interim financial statements as the basis for the general meeting's resolution (Art. 675a para. 1 CO). In principle, these statements must be reviewed by the statutory auditor before the resolution is passed (Art. 675a para. 2 CO). No review is required if the company is not subject to a limited statutory audit. A review may also be dispensed with if all shareholders consent and the claims of creditors are not jeopardised.
Weitere relevante Fragen
Is the Communication Generator free to use?
Yes. The Communication Generator is free to use.
Does every shareholder or member qualify as a beneficial owner?
No. The fact that a company requests information from a shareholder or member does not automatically mean that this person is a beneficial owner. Indirect structures, acting in concert and other means of control may also be relevant.
Does the Communication Generator identify the beneficial owners?
No. The generator supports communication and information gathering. The actual assessment of who qualifies as a beneficial owner and who must be reported to the transparency register takes place afterwards. Konsento’s Transparency Register Reporting Assistant can be used for this assessment.