I-Swiss Corporate Law Reform: Izinguquko Eziyinhloko

  • ncwadi 18 September 2023

  • | Izikhombo IN936

Umthetho omusha we-Swiss Corporate

Umthetho omusha webhizinisi waseSwitzerland waqala ukusebenza ngomhlaka-1 Januwari 2023.

Isikhathi soshintsho sezinkampani zaseSwitzerland ukuthi zivumelanise imibhalo yazo yenhlangano nemithethonqubo nomthetho omusha webhizinisi siyiminyaka emibili kusukela lapho umthetho omusha uqala ukusebenza.

Lesi sihloko sichaza izichibiyelo eziyinhloko ezindabeni zenkampani ukuze zihambisane nomthetho omusha. Lesi sihloko sihlanganisa izinkampani ezingafakiwe ohlwini.

IZINGUQUKO EZISEMQOKA

Yabelana Ngemali Nezabelo Zokulingana - Ukuvumelana nezimo okukhulu

  • Imali Yezangaphandle

I-Capital capital ingase isetshenziswe ngemali yangaphandle egunyaziwe (i-EUR, i-USD, i-GBP noma i-JPY). Lokhu bekuvele kuvunyelwe ukuthi kudalulwe ezitatimendeni zezimali futhi kubaluleke kakhulu ezinkampanini eziphethwe yi-Swiss zamaqembu angaphandle.

  • Inani lokuzisholo

Inani elincane lamasheya lingaba yinoma yiliphi inani elikhulu kuno-CHF 0, okwenza ukuhlukaniswa okungenamkhawulo kwamasheya kwenzeke.

  • I-Capital Band

Umqondo we "capital band" wethulwa. Ivumela Ibhodi Labaqondisi ukuthi lenyuse noma lehlise kuze kufike ku-50% wemali yamasheya, esikhathini esiyiminyaka emihlanu.

  • Izinkokhelo Zezabelo Zesikhashana

Ukukhokhwa kwezabelo, kusukela enzuzweni yalo nyaka wezimali, kuvunyelwe ngokusobala, lapho izimo ezithile zifinyelelwa.

Imihlangano Yabanikazi Bamasheya - Ukwenza Isimanjemanje

Imihlangano yabaninimasheya ingabanjwa:

  1. Ngezindlela ze-elekthronikhi (umhlangano ongokoqobo), inqobo nje uma izimo ezithile kuhlangatshezwana nazo;
  2. Kanyekanye ezindaweni ezahlukene;
  3. Ngaphandle kweSwitzerland;
  4. Ngokubhala, ngendlela yesinqumo esiyindilinga, ngoyinki 'omanzi' noma ngendlela ye-elekthronikhi.

Amalungelo Abaninimasheya - Ukuqinisa

Umkhawulo wokubeka izinto ku-ajenda kanye nokuhambisa iziphakamiso wehliselwa kubanikazi bamasheya abaphethe okungenani amasheya angu-5%.

Abanikazi bamasheya abaphethe okungenani amasheya angu-10% noma amalungelo okuvota banelungelo lokubuza imibuzo kwiBhodi Labaqondisi ngaphandle kwemihlangano yabanikazi bamasheya futhi le mibuzo kufanele iphendulwe zingakapheli izinyanga ezine.

Abanikazi bamasheya abaphethe okungenani u-5% wemali yamasheya noma amalungelo okuvota bangase bahlole izincwadi zenkampani, kuncike ezithakazelweni zobumfihlo ezisemthethweni zenkampani.

Ibhodi Labaqondisi – Ukwandisa Imisebenzi

Imisebenzi yebhodi yabaqondisi yandisiwe mayelana nalokhu:

  1. Ukubanjwa kwemihlangano emikhulu yabaninimasheya.

Ibhodi Labaqondisi kufanele liqinisekise ukuthi imihlangano iqhutshwa ngendlela efanele, lapho kusetshenziswa izindlela zokulalelwayo nokubonwayo emihlanganweni yabanikazi bamasheya:

  1. Ubunikazi babahlanganyeli kumele butholakale;
  2. Izinkulumo, ezenziwa emihlanganweni emikhulu kufanele zisakazwe bukhoma;
  3. Izinkinga zobuchwepheshe, uma zikhona, kufanele zikhulunywe eMizuzwini Yomhlangano Ovamile, kuyilapho abaninimasheya behlala benomthwalo wemfanelo wehardware/software yabo;
  4. Amaminithi kanye neSaziso se-AGM kufanele kuhlanganise, ngaphezu kosuku nesikhathi, ifomu nendawo yomhlangano wabanikazi bamasheya.
  • Ukuqapha i-solvency yezinkampani.

Umthetho waseSwitzerland usebenzisa izilinganiso ezintathu eziyisixwayiso zebhodi labaqondisi ukuqapha nokuphatha isimo sezezimali senkampani:

  1. Ingozi yokungabi nazimali;
  2. Ukulahlekelwa imali;
  3. Ukuba nezikweletu ngokweqile.

Uhlelo oluyisixwayiso kusenesikhathi manje ludinga ukuthi ibhodi labaqondisi liqaphe ngokucophelela ukukhokhelwa kwenkampani futhi, uma kunesidingo, lithathe isinyathelo ngokushesha.

Esimeni 'sokulahlekelwa yimali,' ukucwaningwa kwamabhuku okulinganiselwe okwenziwa umcwaningi mabhuku onelayisensi kuyadingeka, ngisho nasezimeni zokuthotshiswa kwezimangalo (okungenani esigabeni sokuhumusha ubucayi besimangalo).

Lapho kunokukhathazeka okunesisekelo esiqinile mayelana nokuba nezikweletu ngokweqile, isaziso esiya enkantolo yabakweqile singahlehliswa, uma abakweletwayo abanele bevuma ukufakwa ngaphansi kwezicelo zabo futhi uma kunethuba elizwakalayo lokuhlela kabusha esikhathini esifushane (kodwa kungabi ngaphezu kwama-90). ezinsukwini ngemuva kokuba ama-akhawunti esikhashana ehloliwe), inqobo nje uma izicelo zabakweletwayo zingaphazanyiswa yinoma yikuphi ukuhlehliswa okunjalo.

Ukuhlehliswa kokuqothuka akusanakwenzeka; yingakho, ukumisa kabusha ukuhlelwa kabusha kuwukuphela kwenqubo yokuhlela kabusha egunyazwe yinkantolo.

  • Ukungqubuzana kokudalulwa kwentshisekelo kanye nezinyathelo.

Umthetho ubeka ngokucacile, ukuthi amalungu ebhodi labaqondisi kanye nabaphathi abakhulu, kufanele bazise ibhodi labaqondisi ngokushesha futhi ngokugcwele nanoma yikuphi ukungqubuzana kwezinzuzo.

Ulwazi Olwengeziwe

Ihhovisi le-Dixcart e-Switzerland linganikeza ukuqonda okuningiliziwe mayelana nezinkampani zaseSwitzerland, ukufakwa kwazo, ukuphatha nokuphatha. Singakwazi futhi imininingwane yezibopho okudingeka kuhlangatshezwane nazo.

Uma udinga ulwazi olwengeziwe kanye/noma udinga isiqondiso mayelana nokugcwaliswa kwembuyiselo yentela yenkampani yaseSwitzerland, sicela uthinte: iseluleko.switzerland@dixcart.com.

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