What is the difference between an advance dividend payment (Akontodividende) and an interim dividend in Swiss law?
Antwort
The key difference lies in the legal basis. An interim dividend is a dividend properly resolved by the general meeting on the basis of interim financial statements. An advance dividend payment, by contrast, is not a validly resolved dividend, but an advance — or loan-like payment — made to shareholders in anticipation of a future dividend. If no dividend is subsequently resolved or the amount falls short of the advance, the shareholder is in principle required to repay the outstanding amount.
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.