Legislator Rechtsprechung & Gesetzgebung
220 ORCO CH

Art. 680 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; F. Leistungspflicht des Aktionärs; I. Gegenstand
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Art. 680 OR

Der Aktionär kann auch durch die Statuten nicht verpflichtet werden, mehr zu leisten als den für den Bezug einer Aktie bei ihrer Ausgabe festgesetzten Betrag.

Ein Recht, den eingezahlten Betrag zurückzufordern, steht dem Aktionär nicht zu.

← Art. 679 OR Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR) Art. 681 OR →

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Gerichtsentscheide zu dieser Bestimmung (24)

ZKAPP.2003.45 · so (Art. 680 Abs. 2 OR)
Heir's Damages Claim Against Bankrupt Company and Capital Repayment Prohibition
This provision served as the main ground for dismissing the claim, as recognizing the shareholder's claim would violate the prohibition on the return of capital when creditors are suffering losses.
15.2023.42 · ti (art. 680 cpv. 2 CO)
Appeal Against Seizure of Bearer Shares and Associated Shareholder Rights
Cited in the reasoning (considerand 4) in relation to the fact that the share capital belongs to the company, not the shareholder.
FI.2022.0050 · vd (Art. 680 al. 2 CO)
Taxpayer Appeal of Simulated Loan Reclassification and Hidden Profit Distribution
Cited in the reasoning to explain that a loan to a shareholder can constitute a prohibited reimbursement of capital contribution.
HG210001 · zh (Art. 680 Abs. 2 OR)
Capital Participation Claim Dismissed for Lack of Proof
This article is cited as the legal principle that shareholders do not have the right to reclaim paid-in capital, thus negating a repayment claim from participation.
SGSTA.2019.75 · so (Art. 680 Abs. 1 OR)
Shareholder Dividend Distribution vs. Hidden Capital Contribution Reclassification
Although cited in the reasoning regarding additional obligations for shareholders, it is not explicitly mentioned in the final orders.
CPEN.2019.102 · ne (Art. 680 CO)
Appellants Convicted of Disloyal Management and Fraudulent Capital Contribution Misrepresentation
Cited only in the reasoning (considerant I, second mean), but not in the final orders; therefore, it is excluded based on the rules.
23.2019.EKA · vd (art. 680 al. 2 CO)
Debt Liberation Action Against Bank Regarding Mortgage Bonds and Loan Obligations
Mentioned in the reasoning to suggest the plaintiff's granting of loans to himself as shareholder might constitute an infringement of this article.
SR.2017.00001 · zh (Art. 680 Abs. II OR)
Taxation of Hidden Profit Distributions: Shareholder vs. Third-Party Liability
Cited in the context of considering a loan as a hidden profit distribution or repayment of capital.
RT170032 · zh (Art. 680 OR)
Appellant's Claim for Provisional Debt Clearance Based on Unproven 2011 Loan Disbursement Dismissed
Mentioned in the reasoning as a potential issue regarding the company's loan to the respondent, but not explicitly in the final orders.
ZB.2014.10 · bs (Art. 680 Abs. 2 OR)
Bankruptcy Estate v. Former Board Member: Salary Repayment Claim Upheld
Although the claim based on this article failed, it was a core substantive provision used by the court to assess another potential claim for repayment.
2016.03.18.stger.2 · bl (Art. 680 Abs. 2 OR)
Hidden Profit Distribution: Tax Authority's Triangle Theory Upheld in Related Company Loan Devaluation
This provision prohibits companies from returning capital to shareholders, and the court found that the loan in question constituted an impermissible return of capital.
2016.03.18.stger.3 · bl (Art. 680 Abs. 2 OR)
Loan Write-Down Deemed Hidden Profit Distribution Under Triangle Theory
The court cited this provision to establish that granting the loan was not permissible under company law, as it constituted an impermissible repayment of capital.
510.2015.55 · bl (Art. 680 Abs. 2 OR)
Hidden Profit Distribution: Loan Write-Down Between Related Companies Deemed Taxable
The court found that granting the loan was impermissible under this provision, which prohibits repayment of contributions to shareholders.
CACIV.2015.18 · ne (Art. 680 al. 2 CO)
Spousal Support Calculation and Duration in Divorce Appeal
Cited by the appealing party in their arguments concerning private withdrawals from companies, addressed in the court's reasoning (point 4.c).
CPEN.2013.17 · ne (Art. 3 i. 1, Art. 165 al. 1 CP, Art. 172 a CP, Art. 664 ss aCO, Art. 670 aCO, Art. 680 CO, Art. 716 ss CO, Art. 725 CO, Art. 728 ss aCO, Art. 6, 10 et 428 ss CPP, Art. 47 CP)
Administrator and Auditor Convictions Upheld for Mismanagement Leading to Bankruptcy
These articles are listed in the final disposition (the 'Par ces motifs') as the basis for rejecting the appeals and confirming the lower court decision.