With the expiration of the referendum period on 8 October 2020, the modernization of Swiss corporate law has now become final. Hallmarks of the reform include corporate governance developments, such as gender quotas and transparency obligations for resources extraction companies. The reform also introduces a range of relaxations and clarifications, including more flexibility in the share capital structure, a clear legal basis for interim dividends and the permissibility of virtual general meetings of the shareholders. The rules on gender quotas and transparency for resources extraction companies (both subject to conformance periods) will become effective on 1 January 2021, while the rest of the reform is likely to become effective in 2022.
Elia Claude Schunck, Christoph Vonlanthen, Martin Weber
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