Infiltrations, fissures, nuisances : les défauts de construction en copropriété sont fréquents et coûteux. Cet article explique les principaux pièges juridiques suisses et les bons réflexes pour dialoguer avec voisins, locataires et entrepreneurs.
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En Suisse, une enquête pénale financière peut frapper une PME du jour au lendemain. Comprendre les mécanismes de la criminalité économique permet de réagir vite et de limiter les risques pour l’entreprise et ses dirigeants.
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Blocage de compte, refus de crédit, demandes de documents urgentes : les relations banque. client en Suisse cachent de nombreux pièges. Voici les principaux risques juridiques et les bons réflexes pour les dirigeants et particuliers.
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De nombreuses PME suisses signent des contrats commerciaux ou des CGV sans les lire vraiment. Cet article explique les principaux pièges et réflexes à adopter pour sécuriser vos relations B2B en droit suisse.
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Les PME suisses signent souvent un pacte d’actionnaires sans l’articuler correctement avec leurs statuts et leurs assemblées générales. Résultat : conflits, blocages de décisions et risques de responsabilité des organes.
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Beaucoup de PME suisses concluent des contrats B2B sur la base de simples devis et CGV copiées en ligne. Cet article montre les principaux pièges et réflexes pour sécuriser ses relations commerciales.
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La réforme récente du droit des sociétés en Suisse apporte plusieurs changements significatifs pour les PME familiales. Ces modifications visent à améliorer la flexibilité de la gestion et à renforcer la transparence, tout en tenant compte des besoins spécifiques des entreprises familiales.
Parmi les principales évolutions, on note la possibilité d’organiser des assemblées générales virtuelles, une plus grande liberté pour adapter les statuts et une meilleure protection des actionnaires minoritaires. Ces nouveautés facilitent la prise de décision et permettent une gouvernance plus moderne.
Pour les entreprises familiales, il est essentiel de revoir les statuts et règlements internes afin de profiter des nouvelles possibilités offertes par la loi. Une mise à jour adaptée garantit une meilleure transmission de l’entreprise entre générations et évite des conflits entre héritiers ou associés. En conclusion, cette réforme représente une opportunité de moderniser la gouvernance des PME familiales et de préparer l’avenir en alignant les structures internes avec les standards juridiques actuels.
Les assemblées générales sont un élément central de la gouvernance des sociétés suisses. Depuis la récente réforme du droit des sociétés, de nouvelles règles offrent plus de flexibilité aux entreprises et visent à renforcer la participation des actionnaires.
Les changements notables incluent la possibilité d’organiser des assemblées générales virtuelles, sous certaines conditions techniques garantissant la transparence et l’égalité de traitement. Les délais de convocation et les modalités de vote ont également été modernisés, permettant un recours accru aux moyens électroniques et à la communication numérique.
Pour les dirigeants et les conseils d’administration, ces évolutions nécessitent une mise à jour des statuts et des règlements internes afin d’éviter toute contestation. Les entreprises doivent aussi s’assurer que leurs systèmes informatiques sont suffisamment sécurisés pour protéger les données des actionnaires et garantir la validité juridique des décisions.
En conclusion, ces nouvelles règles offrent une opportunité de moderniser la gouvernance et d’impliquer davantage les actionnaires, tout en exigeant une vigilance accrue sur la conformité et la cybersécurité.
As part of the “Major Company Law Revision” Swiss limited companies, as well as corporations, have the opportunity to introduce a so-called capital band into their articles of association (art. 653s-653v CO).
So what are the possibilities the new capital band will bring to the table?
The capital band gives authority to the Board of Directors of a limited company to gather for a general meeting in order to pass a decision to raise or decrease the ordinary capital share registered in the commercial register. This can be done for a period of five years at most, within a bandwidth of up to 50% (meaning the capital share could be raised up to 150% or decreased down to 50% from the initial amount).
Conditions and limitations of the capital band
In order to pass a decision at a Board of Directors’ general meeting about the capital band, a qualified majority is required, pursuant to article 704 paragraph 1 no. 5 of the Swiss Code of Obligations (A resolution by the general meeting requires at least two-thirds of the voting rights represented and an absolute majority of the nominal value of shares).
In all cases, the Board of Directors cannot decrease the capital share below CHF 100,000, which is the legal minimum for Ltd.
Also, the raise or decrease of capital share is allowed for a period of a maximum of five years.
If a company’s article of association provides a capital band with the option to decrease the capital share, such a company is obliged to have its annual financial statements audited on a limited basis. It is no longer possible to waiver the limited audit for purposes of creditor protection. Companies with capital bands that only allow the Board of Directors to increase the share capital, still have the right to waiver the limited audit.
Rules for combining the capital band with existing capitals
The existing share capital retains validity until expiration but can’t coexist with the capital band. However, when a capital band is in place, the existing authorized share capital has to be revoked.
Conditional share capital is a different situation. When a capital band is introduced, two options are possible, it can remain valid together with the capital band, or become an integral part of it.
In cases where the general meeting passes an ordinary increase or decrease of the capital share, or the currency of the capital share is changed for the period of the capital band’s existence, then the article of association has to be amended accordingly.
Taxation of the capital band
The tax assessment of the capital band (especially with respect to stamp duty and the repayment of capital contributions reserves) is only carried out at the end of its term after a net assessment of any increases and reductions.
A new requirement for the notes to the annual financial statements is that all capital increases and decreases made by the board of directors within the capital band should be included unless this information can already be derived from the balance sheet or income statement (article 959c paragraph 2 no. 14 Swiss Code of Obligations).
Foreign investors can find an attractive business environment in Switzerland. The government encourages foreign investment through economic policies and laws such as comparably lower taxes and an extensive network of trade treaties to circumvent double tax schemes with European nations and other countries globally.
Switzerland has easy access to the European market through its dynamic innovation, political and monetary stability, and central position in Europe. Switzerland has clear and straightforward regulations with a friendly regulatory and tax environment.
Swiss companies hold a dominant position in the services field, especially in private banking and insurance. Insurance is a complete and profitable market in Switzerland. The Swiss insurance system is robust, allowing for a range of products and prices. 21% of the average Swiss citizen’s budget goes to insurance- a higher percentage than in other countries.
Most noteworthy is that Swiss insurance companies make more than half their income abroad. Switzerland is the leading European exporter of insurance.
It is mandatory to sign health insurance (unless you are an international official, diplomat, or family member). 90% of basic medical services and hospital expenses are covered by mandatory medical insurance. Visitors spending longer than 3 months in Switzerland must arrange health insurance within their first 90 days.
There are also circumstances in which someone not living in Switzerland must get Swiss insurance. Included in this are EU and EFTA citizens who benefit exclusively from a pension in Switzerland and live in the EU, Iceland, or Norway (this applies to family members who are unemployed as well). This also applies to Swiss citizens living in Iceland, Norway, or the European Community.
Travel insurance can be basic (including illness, accidents, or sports injuries) to extensive (including loss, theft, luggage damage, abroad departure cancellation, and airline bankruptcy).
Switzerland is also part of the European health insurance equivalence program. This means if you are on a temporary journey to a member country, you get urgent treatment as if you were a local.
Life insurances cover disability and death risks and can stand in as a provision for old age. There is a difference between individual insurance and collective insurance. The former is a private pension, while the latter is an occupational pension. Employers or pension funds will often provide it as a benefit.
Building and fire insurance is the building owner’s responsibility and is compulsory.
Personal property insurance includes insurance against fire, flood, and other major disasters. The insured amount depends on people living together and the number of rooms. Each insurance company has its own recommendations dependent on these criteria.
Basic third-party cover insurance covers damage to third parties caused by the insured vehicle. It is mandatory and regulated by law. This covers physical and material damage and loss of income after an injury. It also protects the insured’s legal interests in the event of unmeritorious claims, covering expert and legal fees. There is also the option to add full insurance, comprehensive or semi-comprehensive, to cover damage to the insured car.
Steps to registering an insurance company in Switzerland:
Switzerland has a rich and vibrant insurance business. This business is far-reaching and conducive to growth on a global scale.