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FusG E 4.2.05 - fusionsgesetz.ch - FusG - Swiss Merger Act

02/2005 Swiss Merger ACT On July 1st, 2004, the new Swiss Merger Act came into force. By means of a codification of recent practice, supplemented by quite detailed procedural provisions, this law makes available certain important new trans-actional tools for facilitating reorganisations. Its main focus is on provisions relating to reorganisations of share corporations and limited liability companies. The law also applies, however, to all other types of compa-nies, including general and limited partner-ships, as well as to associations and founda-tions; areas in which up to now there was no codified law.

02/2005 4 2.3 Conversions (change of corporate form, transformation) (Umwandlungen) a. General By means of a conver-sion, a company changes its form of organization and …

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