Statutory basis

  • Article 181 of the Swiss Code of Obligations (sale of a business)
  • Article 184 ff.  of the Swiss Code of Obligations (purchase)
  • Article 333  of the Swiss Code of Obligations (transfer of employment relations)
  • Article 576 ff.  and Article 598  of the Swiss Code of Obligations (departure of partners)
  • Article 69 ff. of the Swiss Law on Mergers (transfer of assets)
  • Article 29 ff. of the Swiss Law on Mergers (demergers)
  • Swiss Regulation on the Commercial Register
  • tax law

There is no specific statutory basis for sales and acquisitions (e.g. in contrast to the purchase of real estate); the general rules of the law of sale or the Swiss Law on Mergers will apply, namely those applicable to spin-offs or to the transfer of assets.

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