Um was geht es?
Dieser Artikel beschreibt in Kürze das freiwillige Liquidationsverfahren einer Gesellschaft aufgrund eines Sonderbeschlusses seiner Aktionäre.
Was muss ich tun?
Beschlussfassung der Gesellschafter
As Switzerland maintains a quite strict legal regime governing the director’s liability, it is immanent for each person holding a board function to know the rules and risks as well the legal consequences in this respect. During the last couple of years Switzerland has introduced various new rules influencing the director’s liability (new transparency rules for management compensations in listed companies, a comprehensive revision of the audit legislation and new statutory rules governing financial accounting), which are mainly applicable for listed companies.
Kommt ein Schuldner seinen Verpflichtungen nicht nach, so muss der Gläubiger ein Zwangsvollstreckungsverfahren in die Wege leiten. Dies geschieht in der Regel mit der Einreichung eines Betreibungsbegehrens beim zuständigen Betreibungs- und Konkursamt. Obschon das Stellen eines Betreibungsbegehrens trivial erscheint, führt dies in der Praxis immer wieder zu Rechtsstreitigkeiten, im Rahmen welcher ein - gestützt auf ein fehlerhaft formuliertes Betreibungsbegehren erlassener - Zahlungsbefehl aufgehoben oder gar dessen Nichtigkeit festgestellt wird.
The general view in Switzerland is that cryptocurrencies are intangible assets sui generis and as such can be subject to regular debt enforcement and insolvency proceedings in Switzerland (provided that these cryptocurrencies have a financial value).
This article highlights the particularities to be considered when cryptocurrencies are the target of an attachment procedure (ie, a freezing order) in Switzerland.
Attachment
The following must be established to obtain an attachment in Switzerland:
Die neue Verordnung kurz zusammengefasst:
On March 8, 2019, the Swiss Federal Council instructed the Federal Department of Finance to initiate the consultation process on proposed amendments to the Banking Act.
The proposed amendments aim at increasing the effectiveness, and legal basis, of certain bank resolution measures and related topics.
Interested parties can comment on the draft proposal until June 14, 2019.
Restructuring procedure for banks
After publishing a very comprehensive report on distributed ledger technology (DLT) and blockchain in last December, the Federal Council initiated during its meeting on 22 March 2019 the next step by a public consultation on the adaptation of specific federal law provisions to developments in DLT and blockchain. This further underlines the emphasis of the Federal Council on creating the best possible framework to allow Switzerland to establish itself as a leading, innovative and sustainable location for fintech and DLT companies.