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Audit of the premature distribution of assets

Pursuant to art. 745 para. 2 Swiss CO, the distribution of the assets of a company in liquidation may only be completed after one year at the earliest, calculated from the day that the third notice to creditors was sent. An exemption is covered by art. 745 para. 3 Swiss CO: If a licensed audit expert confirms that the debts have been repaid and in the circumstances the assumption can be made that the interests of third parties are not jeopardised, a distribution can already be made after three months have expired.

Good to know

Among the final expenses that a company has to pay before its final liquidation are taxes – even if they are only those on the remaining capital. In addition, reserving the costs for the ten-year storage period after the deletion of the company in the commercial register pursuant to art. 590 para. 1 Swiss CO. should not be forgotten.

In addition to their certification as audit experts, the PRÜFAG team is also able to draw on the required experience to efficiently audit the premature distribution of assets.

Project Lead
Project Lead
  • Daniel Carotta

    Daniel Carotta

    +41 44 533 76 00

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