220 ORCO

CH

Art. 647 Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR)

OR; Dritte Abteilung: Die Handelsgesellschaften und die Genossenschaft; Sechsundzwanzigster Titel: Die Aktiengesellschaft; Erster Abschnitt: Allgemeine Bestimmungen; H. Statutenänderung

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Art. 647 OR

Der Beschluss der Generalversammlung oder des Verwaltungsrats über eine Änderung der Statuten ist öffentlich zu beurkunden und ins Handelsregister einzutragen.

← Art. 646 OR Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR) Art. 648 und 649 OR →

Gerichtsentscheide zu dieser Bestimmung (7)

ZZ.1981.6 · so (Art. 647 Abs. 3 OR)

Corporate Domicile Change Effectiveness for Debt Enforcement

This provision is applied to establish that statutory changes, including relocation of the domicile of an AG, take effect immediately upon registration, not upon publication in the SHAB.

2022.05.24.zr.1 · bl (Art. 647 OR)

Shareholder's Right to Convene Meeting and Set Agenda Upheld

This provision relates to the formal requirements for amending company statutes, which was discussed in relation to the validity of the 2013 statutes.

AbR.1990.91.Nr.18 · ow (Art. 647 Abs. 3 in Verbindung mit Art. 932 Abs. 3 OR)

Company Relocation Effective Upon Registration, Not Official Gazette Publication

Used to determine that the change of company seat became effective externally immediately upon registration in the commercial register.

SB.2013.00090 · zh (Art. 647 OR)

Tax Assessment on Unsecured Intercompany Loan Write-Off

Cited in the context of the legal provisions governing the case's substance.

SB.2013.00090 · zh (§ 647 OR)

Tax Assessment on Unsecured Intercompany Loan Write-Off

Cited in the context of the legal provisions governing the case's substance.

SB.2013.00091 · zh (Art. 647 OR)

Hidden Profit Distribution on Non-Arm's Length Loan

This provision from the Swiss Code of Obligations is cited, likely in relation to company law or financial transactions relevant to the tax case.

SB.2013.00090 · zh (Art. 647 OR)

Tax Appeal Regarding Imputation of Financial Benefit from Intercompany Loan Write-Off

This article is cited in the summary of legal norms, suggesting it forms part of the basis for the final decision.