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Art. 745 Legge federale del 30 marzo 1911 di complemento del Codice civile svizzero (CO)
CO; Parte terza: Delle società commerciali e della società cooperativa ; Titolo ventesimosesto: Della società anonima ; Capo quinto: Scioglimento della società; B. Scioglimento seguito da liquidazione; III. Attribuzioni dei liquidatori; 4. Ripartizione del patrimonio
Art. 745 CO
Estinti i debiti, il patrimonio della società disciolta è, salvo disposizione contraria dello statuto, ripartito tra gli azionisti nella misura dei versamenti da essi eseguiti e tenuto conto dei privilegi inerenti a determinate categorie di azioni.
La ripartizione non può farsi prima che sia trascorso un anno dal giorno in cui la diffida ai creditori fu pubblicata.
Si può procedere alla ripartizione già dopo tre mesi qualora un perito revisore abilitato confermi che i debiti sono estinti e dalle circostanze può essere dedotto che non è messo in pericolo alcun interesse di terzi.
Decisioni giudiziarie che applicano questa disposizione (11)
VWBES.2022.466 · so (Art. 745 OR)
Cantonal Repayment of Covid-19 Hardship Contribution Upon Liquidation
This provision concerning asset distribution during liquidation is mentioned in the order of the lower authority, which the court considered in its finding that reimbursement is only required up to the surplus before asset distribution.
A/409/2021 · ge (art. 745 al. 1 CO)
Shareholder Surplus Distribution in Company Liquidation Following Liquidator Default
Cited to support the complainant's claim for the liquidation surplus based on company law provisions.
C/3118/2017 · ge (art. 745 al. 1 CO)
Shareholder Substitution in Post-Liquidation Suit
The basis for concluding that the appellant, as the sole shareholder, was entitled to the surplus assets after the bankruptcy liquidation.
A/3212/2018 · ge (art. 745 al. 3 CO)
Unemployment Benefits for Former Associate Managers Post-Dissolution
Cited in the reasoning section describing the background context regarding accelerated liquidation procedure.
HG150193 · zh (Art. 745 OR)
Shareholder Suit for Repayment of Improper Liquidation Dividends
Cited in the reasoning to establish that the distributions were unjustified because the mandatory blocking periods under liquidation rules were not observed.
30.2011.22 · ti (Art. 745 CO)
Company Liquidation Salary Declaration Rectification Appeal
Cited in the factual background regarding the creditors' notice period, which is the context for the initial contribution assessment.
AGVE.2004.3 · ag (Art. 745 Abs. 1 OR)
Company Remains Liable for Tax Debts During Liquidation
Cited to determine that the distribution to shareholders occurs only after the debts of the dissolved company have been settled.
AGVE.2004.3 · ag (Art. 745 Abs. 1 OR)
Company in Liquidation Remains Suable Until Tax Debts Settled
Settlement with shareholders only takes place after the debts of the dissolved company have been paid.
PVG 2002 12 · gr (Art. 745 Abs. 1 OR)
Liquidation Completion and Unemployment Insurance Status Post-Dissolution Pending Tax Consent
Mentioned in connection with Art. 823 OR regarding the mandatory distribution of assets to partners upon completion of liquidation, which signifies the end of their ability to influence the company.
31.2001.40 · ti (Art. 745 OR)
Insurance Fund v. Former Administrator for Unpaid Contributions
Cited defining the goal of liquidation.
12.2001.171 · ti (Art. 745 cpv. 3 CO)
Appeal Against Refusal to Strike Company from Commercial Register Dismissed Upon Withdrawal
This article was cited in the reasoning explaining the background of the refusal to delete the company, though it was not explicitly used in the final orders.