Revision of company law: New minimum par value of shares and ordinary shares
Under previous law, the nominal value of a share was at least 1 centime. Ordinary shares of a limited liability company even had to have a nominal value of at least CHF 100. With the revision of company law that came into force on 1 January 2023, these lower limits were abolished.
The need to divide the share capital or nominal capital into as small a number of shares as possible is often based on the intention to transfer only extremely small shares of the company to the respective shareholders or partners. This was and is of particular importance for listed companies. However, this can also be advantageous for non-listed companies in certain constellations.
With the revision of the company law, the above-mentioned lower limits were abolished for both the AG and the GmbH. Now a share or an ordinary share simply has to have a value of more than 0. It is therefore possible in principle to issue shares at a fraction of a centime. For companies already registered in the commercial register, this requires an amendment to the commercial register.
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