Swiss Company Law

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This second edition builds on the success of its predecessor, which garnered respect from practitioners, academics, and business professionals in Switzerland and beyond. It addresses changes in the Swiss Code of Obligations, originally adopted in 1881, and has been thoroughly updated to reflect the latest legal provisions, including the 1985 revisions concerning foundations (Stiftungen). A key difference from the first edition is the focus on American legal terminology, with occasional references to English (U.K.) terms for comparative insights. The revision of the Aktienrecht (Share Law), pertinent to the Aktiengesellschaft (AG or SA), took effect in 1992 and was a significant motivator for this update. The relevant sections of the Code (Arts. 620 to 763) have been re-translated to include these revisions and selected new provisions from related laws. This updated translation is complemented by a detailed examination of current issues, covering not only the substance of the code revisions but also comparative aspects with European Union and U.S. laws, including accounting rules. Additionally, the charts and tables, particularly the 'synoptic tables' that have proven valuable to practitioners, have also been revised.