Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/15118

This text was translated from EN into Rumantsch Grischun.

The items forming a contribution in kind shall satisfy the contribution requirement only if the following requirements are met:1. They may be entered as assets on the balance sheet.2. They may be transferred to the company’s assets.3. On the company being entered in the commercial register, the company immediately acquires ownership and may freely dispose of the items or, in the case of immovable property, receives an unconditional right to enter it in the land register.4. Their value may be realised by transfer to a third party. The contribution in kind must be agreed in writing. The contract must be done as a public deed if this is required for the transfer of the object. A single public deed is sufficient even if immovable property situated in two or more cantons constitutes the contribution in kind. The deed must be done by a notary at the seat of the company. The articles of association must indicate the items, their valuation and the name of the contributor and the shares that they have been issued and any other considerations provided by the company. The general meeting may repeal the related provisions of the articles of association after ten years.  Amended by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).

Ils objects d’in apport en natiralias valan sco garanzia, sche las suandantas premissas èn ademplidas:1. els pon vegnir bilantschads sco activas;2. els pon vegnir transferids en la facultad da la societad;3. suenter lur inscripziun en il register da commerzi po la societad disponer immediatamain e libramain da quests objects sco proprietaria u survegn, en cas da bains immobigliars, il dretg nuncundiziunà che quests bains immobigliars vegnian inscrits en il register funsil;4. els pon vegnir utilisads tras il transferiment a terzas persunas. L’apport en natiralias sto vegnir fixà en scrit. Il contract sto vegnir documentà publicamain, sche quai è prescrit per transferir l’object. In unic document public basta er, sch’ils bains immobigliars ch’èn l’object da l’apport en natiralias, èn situads en differents chantuns. Il document sto vegnir constituì tras in funcziunari da documentaziun a la sedia da la societad. Ils statuts ston inditgar l’object e la valitaziun da l’apport, il num da l’apportader e las aczias emessas per l’apport sco er eventualas ulteriuras cuntraprestaziuns da la societad. La radunanza generala po abolir las disposiziuns statutaras suenter 10 onns. Versiun tenor la cifra I da la LF dals 19 da zer. 2020 (dretg d’aczias), en vigur dapi il 1. da schan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).