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Art. 934 Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR)
OR; Vierte Abteilung: Handelsregister, Geschäftsfirmen und kaufmännische Buchführung; Dreissigster Titel: Das Handelsregister; E. Eintragung, Änderung und Löschung; V. Löschung von Amtes wegen; 1. Bei Rechtseinheiten ohne Geschäftstätigkeit und ohne Aktiven
Art. 934 OR
Weist eine Rechtseinheit keine Geschäftstätigkeit mehr auf und hat sie keine verwertbaren Aktiven mehr, so löscht das Handelsregisteramt sie aus dem Handelsregister.
Das Handelsregisteramt fordert die Rechtseinheit auf, ein Interesse an der Aufrechterhaltung des Eintrags mitzuteilen. Bleibt diese Aufforderung ergebnislos, so fordert es weitere Betroffene durch Publikation im Schweizerischen Handelsamtsblatt auf, ein solches Interesse mitzuteilen. Bleibt auch diese Aufforderung ergebnislos, so wird die Rechtseinheit gelöscht.
Machen weitere Betroffene ein Interesse an der Aufrechterhaltung des Eintrags geltend, so überweist das Handelsregisteramt die Angelegenheit dem Gericht zum Entscheid.
Gerichtsentscheide zu dieser Bestimmung (29)
C/21352/2024 · ge (art. 934 CO)
Company Registration Removal Appeal Over Inactive Status and Foreign Judgments
The court explicitly addresses the appellant's claim that the trial court violated this article by ordering the striking off of the company.
VB.2024.00447 · zh (Art. 934 Abs. 2 Satz 1 OR)
Company Ex Officio Cancellation Upheld Due to Lack of Activity and Untimely Objections
This provision sets a forfeiture period for the company to communicate its interest in maintaining its entry in the Commercial Register before it is deleted.
III 2024 26 · sz (Art. 934 OR)
Appeal Against Company Deletion Upheld Despite Administrative Costs Assigned to Company
Cited in the dispositive order (Order 1) as the basis for the annulment of the challenged decision concerning the striking off of the company by the Commercial Register.
12.2023.37 · ti (art. 934 CO)
Commercial Entity Deregistration Appeal Dismissed
The court considered the appellant's argument insufficient based on the criterion established in Art. 934 CO for avoiding official deletion.
ZK2 2022 29 · gr (art. 934 cpv. 2 CO)
Commercial Register Cancellation Invalid Due to Defective Notification Procedure
Cited in the original decision by the Authority whose decision was challenged (para. D), but the appeal's success was based on procedural flaws in applying this article, as noted in the reasoning, leading to annulment in the dispositive.
HG210134 · zh (Art. 934 OR)
Claim for Goods and Services Payment
Mentioned in the procedural history concerning the initial request for company deregistration.
VB.2021.00756 · zh (Art. 934 OR)
Unlawful Commercial Register Removal Without Tax Authority Consent
Cited in the context of legal provisions related to the Commercial Register.
HE220023 · zh (Art. 934 Abs. 1 OR)
Creditors' Interest in Maintaining Company Registration
Cited in the reasoning leading up to the final orders regarding the legal basis for striking a company from the Commercial Register, although not explicitly in the final operative section 1, the entire judgment revolves around the application of this provision, and section 4.1 explicitly refers to it as the basis for the decision not to strike the company.
HE220023 · zh (Art. 934 Abs. 3 OR)
Creditors' Interest in Maintaining Company Registration
Cited in the reasoning concerning the court's decision role when other interested parties oppose the deregistration, which is the core issue decided in order 1.
C/10448/2021 · ge (art. 934 al. 1 CO nouveau)
Administrator v. Commercial Register Office (Company Dissolution)
Cited in the reasoning that leads to the admission of the appeal and the ordering of the deletion, as the conditions for this provision were met (no activity or realizable assets).
VB.2021.00281 · zh (Art. 934 OR)
Commercial Register Deletion Unlawful Without Tax Authority Consent
Cited in the description of the issue related to the deletion of the legal entity without business activity and assets.
HE210116 · zh (Art. 934 Abs. 1 OR)
Commercial Register Deletion vs. Creditor's Claim of Frozen Assets
This provision sets the legal basis for the deletion of a company, which the court implicitly used to rule against deletion.
A/269/2017 · ge (Art. 934 et 935 CO)
Validity of Bankruptcy Notice Following Striking Off of Sole Proprietorship
Cited as the basis for the legal status of the debtor as the head of an individual enterprise.
SB.2016.00046 · zh (Art. 934 OR)
Taxpayer's "Soll-Method" Accounting Switch Rejected Due to Incomplete Prior Year Receivables Reporting
Cited in the context of accounting principles for merchants.
VVGE.1981.82.Nr.58 · ow (Art. 957 in Verbindung mit Art. 934 OR und Art. 54 HRegV)
Mixed-Use Property Capital Gain Taxed as Business Income
Used to establish that the taxpayer was obligated to keep books because their gross income regularly exceeded CHF 100,000.