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ORCO
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CH
Art. 660 Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR)
OR; Dritte Abteilung: Die Handelsgesellschaften und die Genossenschaft; Sechsundzwanzigster Titel: Die Aktiengesellschaft; Zweiter Abschnitt: Rechte und Pflichten der Aktionäre; A. Recht auf Gewinn- und Liquidationsanteil; I. Im Allgemeinen
Art. 660 OR
Jeder Aktionär hat Anspruch auf einen verhältnismässigen Anteil am Bilanzgewinn, soweit dieser nach dem Gesetz oder den Statuten zur Verteilung unter die Aktionäre bestimmt ist.
Bei Auflösung der Gesellschaft hat der Aktionär, soweit die Statuten über die Verwendung des Vermögens der aufgelösten Gesellschaft nichts anderes bestimmen, das Recht auf einen verhältnismässigen Anteil am Ergebnis der Liquidation.
Vorbehalten bleiben die in den Statuten für einzelne Kategorien von Aktien festgesetzten Vorrechte.
Gerichtsentscheide zu dieser Bestimmung (26)
5V 23 150 · lu (Art. 660 OR)
Asymmetric Dividend Reclassified as Taxable Remuneration Based on Individual Performance
Cited in the list of relevant laws, related to the shareholder's right to a share of the profit, which is discussed in the context of distinguishing salary from dividends.
5V 21 352 · lu (Art. 660 Abs. 1 OR)
Social Insurance Fund Assessment on Shareholder Dividend Reclassification
Cited in the context of assessing the validity of the company's asymmetrical dividend distribution agreement, although this provision does not form the basis for the final order regarding social security contributions.
15.2023.42 · ti (art. 660 CO)
Appeal Against Seizure of Bearer Shares and Associated Shareholder Rights
Cited in the reasoning (considerand 3.2 and 3.4) regarding the shareholder rights (profits or liquidation surplus) that are included in the seizure of registered shares.
HOR.2022.16 · ag (Art. 660 f. OR)
Shareholder Entitled to Unpaid Dividends Despite Unregistered Status
Cited as the legal basis for the right to receive dividends.
HOR.2022.22 · ag (Art. 660 Abs. 1 OR)
Shareholder Awarded Unpaid Dividends After Merger Dispute
Cited as the legal basis for a shareholder's claim to a proportional share of the balance sheet profit.
5V 21 79 · lu (Art. 660 Abs. 1 OR)
Social Insurance Contribution Assessment Based on Alleged Dividend Evasion
Cited in the reasoning concerning the shareholder's proportional right to profit, relevant context for the disguised salary scheme.
A/409/2021 · ge (art. 660 al. 1 CO)
Shareholder Surplus Distribution in Company Liquidation Following Liquidator Default
Cited to support the complainant's claim for the liquidation surplus based on company law provisions.
SB.2021.00004 · zh (Art. 660 OR)
Appeal Against Tax Assessment Disallowance for Personnel and Other Expenses
This provision, cited in the dispositive, concerns the rules for the partnership or company, which may underpin aspects of personnel cost deductions.
SGSTA.2019.75 · so (Art. 660 Abs. 1 OR)
Shareholder Dividend Distribution vs. Hidden Capital Contribution Reclassification
Although cited in the reasoning to establish the principle violated, it is not explicitly mentioned in the final orders.
C/8179/2014 · ge (Art. 660 al. 1 CO)
Shareholder Liability for Unjustified Termination of Managing Director
Cited in the context of the right to a share of the profit (dividend), which formed the basis for the claim regarding unreceived dividends.
SR.2016.00003 · zh (Art. 660 OR)
Tax Assessment Appeal: Piercing Corporate Veil for Deemed Dividend Distribution
This provision is listed among the legal norms cited in the context of the decision.
A/771/2010 · ge (art. 660 al. 1 CO)
Tax Administration v. Taxpayer (Hidden Equity and Group Company Payables)
Cited in the reasoning leading to the final orders concerning the right of the shareholder to a portion of the profit, which influences the treatment of dividends.
A/3597/2010 · ge (art. 660 al. 1 CO)
Appeal Regarding Discontinued Invalidity Pension Based on Misclassification of Income for Shareholder-Administrator
Cited to explain the shareholder's right to a share of the profit, supporting the argument that the insured could not unilaterally decide on the appropriation of company profits.
SB.2010.00058 · zh (Art. 660 OR)
Hidden Profit Distribution via Simulated Loan
Cited in relation to the concept of 'simulated loan', implying it underpins the court's understanding of loan agreements and their potential invalidity if not genuine.
SB.2010.00059 · zh (Art. 660 OR)
Simulated Loan Reclassified as Hidden Profit Distribution
This provision of the Code of Obligations was cited as part of the legal basis used in the final order.