220 ORCO

CH

Art. 675 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; D. Dividenden, Bauzinse und Tantiemen; I. Dividenden

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Art. 675 OR

Zinse dürfen für das Aktienkapital nicht bezahlt werden.

Dividenden dürfen nur aus dem Bilanzgewinn und aus hierfür gebildeten Reserven ausgerichtet werden.

Dividenden dürfen erst festgesetzt werden, nachdem die Zuweisungen an die gesetzliche Gewinnreserve und an die freiwilligen Gewinnreserven erfolgt sind.

← Art. 674 OR Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR) Art. 675a OR →

Gerichtsentscheide zu dieser Bestimmung (8)

VVGE.2011.13.Nr.58 · ow (Art. 675 Abs. 2 OR)

Substance Dividends Not Subject to Social Insurance Contributions Absent Disproportion

Referred to regarding the conditions for distributing dividends from balance sheet profit and reserves.

HOR.2022.16 · ag (Art. 675 OR)

Shareholder Entitled to Unpaid Dividends Despite Unregistered Status

Cited as the legal basis for the right to receive dividends.

A-1427/2016 (art. 675 al. 2 CO)

Taxable Benefit on Excessive Shareholder Loan Interest

Cited in the reasoning concerning the payment of dividends, but not explicitly used in the final orders.

HG140213 · zh (Art. 675 Abs. 2 OR)

Estate in Liquidation v. Auditing Firm (Excess Dividend Liability)

This provision, concerning the required coverage for dividend distributions from retained earnings, was central to determining the maximum permissible dividend, although the final order itself only enforces the consequences of the recognized part and dismisses the remainder.

HG130015 · zh (Art. 675 Abs. 2 OR)

Auditor Liable for Impermissible Dividend Distribution

This provision was applied to ascertain the amount of distributable dividend based on the company's equity and reserves.

NF040011 · zh (Art. 675 Abs. 1 OR)

Insolvency Claim Ranking in Debt Restructuring

This provision was cited in the reasoning regarding the prohibition of interest payment on share capital.

TVR.2000.Nr.23 · tg (Art. 675 Abs. 2 OR)

Taxation of Transitional Period Dividends Based on Continuity of Policy vs. Absolute Amount

Cited to argue that dividends must be paid out of profits or reserves, limiting the concept of 'autonomous interpretation' for unusual dividends.

HG130015 · zh (Art. 675 Abs. 2 OR)

Auditing Company Liability for Improper Dividend Approval

This article was implicitly used to determine the maximum amount of distributable profit, as the finding of liability was based on the dividend exceeding the legally permissible amount based on the recognized profit.