Part of the Swiss Civil Code governing contract law, corporate law, and accounting law. The CO sets out accounting obligations (Art. 957-963), valuation rules (Art. 960-960e), legal forms of companies (LLC Art. 772-827, corporation Art. 620-763), and the rights and obligations of members and directors.
Related terms
GmbH/Sarl
Swiss legal form with legal personality, regulated under Art. 772-827 CO. Minimum capital: CHF 20,00...
AG/SA
Swiss legal form with legal personality, regulated under Art. 620-763 CO. Minimum share capital: CHF...
Annual closing
Annual accounting operation consisting of closing the books at a given date (usually December 31) to...
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