The security of capital contributions and the protection of creditors are regarded as central pillars of the Swiss financial system. Consequently, capital transactions are subject to a number of regulations. As consultants, our role is to assist you in identifying appropriate capital-raising or restructuring models. Our interdisciplinary teams (comprised of business administrators, as well as legal and tax specialists) outline your existing options and the advantages and disadvantages of a particular course.

In our role as auditors, we examine the transaction to guarantee that it complies with the relevant legislation and any other applicable standards imposed by regulators (e.g. SWX) and to ensure that you receive the necessary registration and approvals.

Foundation and capital increase audits for:

• Non-cash capital contributions
• (Intended) acquisition of assets upon foundation
• Offset contributions
• Founder benefits
• Conditional capital increases

Merger law

Merger legislation regulates a number of regularly occurring business restructuring processes:

• Mergers
• Spin-offs
• Reorganisations
• Asset transfers

Capital reduction audit

There are two types of capital reduction recognised by law:

• Capital reduction with release of funds
  In this type of capital reduction, former liable equity capital flows back to shareholders. Transactions of this kind are subject to very strict conditions.
  

• Capital reduction without release of funds
  This type of capital reduction is generally used in conjunction with a restructuring, where realised losses are offset against equity capital. Liable equity capital does not flow back to shareholders. The conditions governing transactions of this kind are less stringent.

Contact person

Martin Nay

Leiter Produktbereich Wirtschaftsprüfung

Phone: ++41 44 444 37 04
E-Mail: martin.nay[at]bdo.ch