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Post-liberation report

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The Board of Directors is responsible for resolving on the subsequent payment of contributions on shares that are not fully paid up. There are three ways of post-liberation. 

  1. cash payment
  2. contribution in kind
  3. offseting

Point one is a simple payment, which does not require a post-liberation report and an audit report.
Items two and three are each a qualified payment that requires a post-liberation report, which must be checked for completeness and accuracy by an approved auditor.

Good to know

In the case of subsequent payment from freely usable equity capital, it must be ensured that there is no breach of the requirement to return the deposits (Art. 680 para. 2 OR). This means that sufficient.

Project Lead
Project Lead
  • Daniel Carotta

    Daniel Carotta

    +41 44 533 76 00


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