{"id":5376,"date":"2021-05-17T09:19:00","date_gmt":"2021-05-17T08:19:00","guid":{"rendered":"https:\/\/swisnot.trisdemo.ch\/domaines\/les-restructurations-dentreprises-sous-langle-de-la-nouvelle-loi-sur-la-fusion\/"},"modified":"2021-11-19T09:41:40","modified_gmt":"2021-11-19T08:41:40","slug":"company-restructuring-and-the-new-merger-act","status":"publish","type":"portfolio","link":"https:\/\/www.swisnot.ch\/en\/domaines\/company-restructuring-and-the-new-merger-act\/","title":{"rendered":"Company restructuring and the new merger act"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2775rt-0768369e6afcc1571482706926e5f260\">\n.avia-section.av-2775rt-0768369e6afcc1571482706926e5f260{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/www.swisnot.ch\/wp\/wp-content\/uploads\/2021\/05\/droit-des-societe-swisNot.jpg);\nbackground-position:50% 0%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-2775rt-0768369e6afcc1571482706926e5f260 main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_heading  avia-builder-el-first  full-width avia-full-stretch avia-bg-style-scroll av-minimum-height av-minimum-height-75 av-height-75  container_wrap fullsize'  data-section-bg-repeat='stretch' data-av_minimum_height_pc='75' data-av_min_height_opt='75'><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-5376'><div class='entry-content-wrapper clearfix'>\n<section  class='av_textblock_section av-kosldcwi-9a12fdbeb022dd007edd5fb1ff19b57c '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock header-text trs-animation animate__fadeInUp'  itemprop=\"text\" ><div class=\"header-text-container\">\n<div class=\"title-container\">\n<h1><\/h1>\n<\/div>\n<div class=\"path-container\"><a href=\"https:\/\/swisnot.ch\/en\/fields\/\">\/ Fields of activity<\/a><a href=\"https:\/\/swisnot.ch\/en\/domaines\/company-law\/\"> \/ Company law<\/a><\/div>\n<\/div>\n<\/div><\/section>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='after_section_1'  class='main_color av_default_container_wrap container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-5376'><div class='entry-content-wrapper clearfix'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kov6l8gz-228c7c34d578b23877a2aaecb1faf067\">\n#top .av-special-heading.av-kov6l8gz-228c7c34d578b23877a2aaecb1faf067{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kov6l8gz-228c7c34d578b23877a2aaecb1faf067 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kov6l8gz-228c7c34d578b23877a2aaecb1faf067 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kov6l8gz-228c7c34d578b23877a2aaecb1faf067 av-special-heading-h1 blockquote modern-quote  avia-builder-el-2  el_after_av_section  el_before_av_hr  avia-builder-el-first  trs-special-underline'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Company restructuring and the new merger act<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/p>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-koppn431-54bb785ae51108e53f5000dda3332219\">\n#top .hr.hr-invisible.av-koppn431-54bb785ae51108e53f5000dda3332219{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-koppn431-54bb785ae51108e53f5000dda3332219 hr-invisible  avia-builder-el-3  el_after_av_heading  el_before_av_three_fourth '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-132456d-47db9f48863854cc7017ddb1d083ebb4\">\n.flex_column.av-132456d-47db9f48863854cc7017ddb1d083ebb4{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-132456d-47db9f48863854cc7017ddb1d083ebb4 av_three_fourth  avia-builder-el-4  el_after_av_hr  el_before_av_one_fourth  first flex_column_div av-zero-column-padding  '     ><section  class='av_textblock_section av-kopppfu0-6b3db85f97d136a5a48653d9e3338d83 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><div id=\"content\">\n<div id=\"contentwrap\">\n<div id=\"content\">\n<div class=\"site_center withbackground\">\n<div id=\"contentwrap\">\n<div class=\"item-page\">\n<div>\n<div id=\"content\">\n<div class=\"site_center withbackground\">\n<div id=\"contentwrap\">\n<div class=\"item-page\">\n<div>\n<h3><strong>General comments<\/strong><\/h3>\n<p><strong><br \/>\n<\/strong>The Federal Act on mergers (LFus) came into force on 1st July 2004. Its provisions have replaced the few existing rules; they form the legal basis allowing\u00a0<strong>company restructuring operations<\/strong>.<\/p>\n<p>In fact the new law does not only target mergers but four different restructuring operations:\u00a0<strong>mergers<\/strong>,\u00a0<strong>splits<\/strong>,\u00a0<strong>transformations<\/strong>\u00a0and\u00a0<strong>asset transfers<\/strong>. These four operations allow universal succession, in other words, the transfer of assets and all of their constituent rights and obligations in one single deed, no longer requiring the forms governing the individual transfer of the various assets (recording on the land register for buildings, consent of the creditor to take back debts, etc.).<\/p>\n<p>However, certain formalities still need to be observed in the transfer procedure.<\/p>\n<p>Although the restructuring procedures set up by the new Act are relatively complex and detailed, small and medium sized companies can benefit from a lighter schedule, if all the partners agree to it.<\/p>\n<p>The new Act, under certain conditions, also allows company restructuring with\u00a0<strong>foreign<\/strong>\u00a0entities.<\/p>\n<p>Finally,\u00a0<strong>tax laws<\/strong>\u00a0have consequently been modified with the aim, whenever possible, of obtaining fiscal neutrality in operations. It should be noted that as of this year (2009), restructuring companies no longer have to pay cantonal and communal duty on the transfer of buildings.<\/p>\n<h3><strong>Merger<\/strong><\/h3>\n<p><strong><br \/>\n<\/strong>A merger consists of\u00a0<strong>bringing together several entities<\/strong>\u00a0of an identical legal form (two public companies for example) or of a different form (one limited liability and one cooperative company for example) without having to liquidate them. Before the LFus was brought in, all of the partners of the various entities involved received shareholders&#8217; rights from the restructured company. Now the merger contract stipulates that partners can simply choose to be compensated, without receiving\u00a0<strong>shareholders&#8217; rights<\/strong>; the contract can even impose\u00a0<strong>compensation<\/strong>.<\/p>\n<h3><strong>Split<\/strong><\/h3>\n<p>A split means the\u00a0<strong>transfer of a part of the assets<\/strong>\u00a0from one company to another, in exchange for the attribution of shareholders&#8217; rights. This can involve a division (all of the assets are transferred to two entities and the transferring entity is wound up) or a separation (only some of the company&#8217;s assets are transferred, the balance remaining within the transferring entity). Like a merger, a split therefore occurs in the\u00a0<strong>dual continuity of assets and shareholding<\/strong>.<\/p>\n<h3><strong>Transformation<\/strong><\/h3>\n<p>Transformation is quite simply a\u00a0<strong>change in a company&#8217;s legal form<\/strong>. In such cases, the company&#8217;s legal and economic relationships, such as work contracts or contracts with suppliers, will continue to be effective.<\/p>\n<h3><strong>Asset transfer<\/strong><\/h3>\n<p>The brand new institution of asset transfer allows companies\u00a0<strong>to transfer all or some formally inventoried assets or liabilities<\/strong>\u00a0to another entity. It is possible to imagine a whole range of transactions involved in company restructuring. But asset transfer can also be used to set up a subsidiary or joint venture (by a contribution in kind), for example. During such transfers, however, the partners involved do not receive\u00a0<strong>shareholding rights<\/strong>\u00a0as compensation.<\/p>\n<h3><strong>Your notary<\/strong><\/h3>\n<p>Your notary intervenes:<\/p>\n<p>\u2022 as the\u00a0<strong>main coordinator<\/strong>\u00a0who prepares and organises all restructuring operations, bringing in other professionals if necessary (tax experts, inheritance experts, etc.).<br \/>\n\u2022 by\u00a0<strong>mandate<\/strong>\u00a0from one of the parties to the operation or their advisors, in particular to draw up contracts and authentication operations and to record the company on business and land registers.<\/p>\n<p>In all cases, the notary executes the merger, split or transformation decision for the relevant entities. Sometimes the notary can also draft a certificate confirming the transfer of a building&#8217;s ownership to be recorded on the land register. The notary may also be required in other cases, for example certain changes in the articles following restructuring operations (company name, prior modification of the corporate aim of the transferring entity, capital stock, etc.) or the winding up and liquidation of the transferring entity (in the case of asset transfer).<\/p>\n<\/div>\n<\/div>\n<div><\/div>\n<div class=\"clearboth\"><\/div>\n<div id=\"aftercontent\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"sn2k16_copyright\" class=\"site_center dopadding\">\n<div class=\"custom\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/section><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2o0v39-10201a0b79540da5b99e31f363a9651e\">\n.flex_column.av-2o0v39-10201a0b79540da5b99e31f363a9651e{\nborder-radius:0px 0px 0px 0px;\npadding:0px 20px 0px 20px;\n}\n<\/style>\n<div  class='flex_column av-2o0v39-10201a0b79540da5b99e31f363a9651e av_one_fourth  avia-builder-el-6  el_after_av_three_fourth  avia-builder-el-last  flex_column_div  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6\">\n#top .av-special-heading.av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6 av-special-heading-h1 blockquote modern-quote  avia-builder-el-7  el_before_av_iconlist  avia-builder-el-first  trs-special-underline'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >See also<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kpcm0uhy-2b4262dfb3bb17894ac7fc85bda01095\">\n#top .avia-icon-list-container.av-kpcm0uhy-2b4262dfb3bb17894ac7fc85bda01095 .iconlist_icon{\ncolor:#ffffff;\nbackground-color:#98012e;\n}\n#top .avia-icon-list-container.av-kpcm0uhy-2b4262dfb3bb17894ac7fc85bda01095 .iconlist_icon svg:first-child{\nstroke:#ffffff;\nfill:#ffffff;\n}\n#top #wrap_all .avia-icon-list-container.av-kpcm0uhy-2b4262dfb3bb17894ac7fc85bda01095 .av_iconlist_title{\ncolor:#98012e;\n}\n<\/style>\n<div  class='avia-icon-list-container av-kpcm0uhy-2b4262dfb3bb17894ac7fc85bda01095  avia-builder-el-8  el_after_av_heading  el_before_av_heading '><ul class='avia-icon-list avia_animate_when_almost_visible avia-icon-list-left av-iconlist-small av-kpcm0uhy-2b4262dfb3bb17894ac7fc85bda01095 avia-iconlist-animate'>\n<li><a href='https:\/\/swisnot.ch\/en\/incorporate-your-company-with-swisnot\/' title='Incorporate your company with swisNot'  class='iconlist_icon av-kpgr5frj-f0fbd401a42241513425018fd73e724c avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue836' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/swisnot.ch\/en\/incorporate-your-company-with-swisnot\/&#039; title=&#039;Incorporate your company with swisNot&#039;&gt;Incorporate your company with swisNot&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/swisnot.ch\/en\/incorporate-your-company-with-swisnot\/' title='Incorporate your company with swisNot'>Incorporate your company with swisNot<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><div class='iconlist_icon av-av_iconlist_item-bef2c96444ea50a778442a0026272c7b avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue8bb' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/the-public-company-sa\/&#039; title=&#039;The public company (SA)&#039;&gt;The public company (SA)&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/the-public-company-sa\/' title='The public company (SA)'>The public company (SA)<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/the-new-limited-liability-company-law-sarl\/' title='The new limited liability company law (SARL)'  class='iconlist_icon av-av_iconlist_item-e22c60bf4d83198800321b943477fd40 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue8bb' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/the-new-limited-liability-company-law-sarl\/&#039; title=&#039;The new limited liability company law (SARL)&#039;&gt;The new limited liability company law (SARL)&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/the-new-limited-liability-company-law-sarl\/' title='The new limited liability company law (SARL)'>The new limited liability company law (SARL)<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/company-law\/' title='Company law'  class='iconlist_icon av-av_iconlist_item-81e7a32a02ed8d69242d0d13c43ae5cf avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue888' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/company-law\/&#039; title=&#039;Company law&#039;&gt;Company law&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/company-law\/' title='Company law'>Company law<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<\/ul><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781\">\n#top .av-special-heading.av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781 av-special-heading-h1 blockquote modern-quote  avia-builder-el-9  el_after_av_iconlist  el_before_av_iconlist  trs-special-underline'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Fields of activity<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_iconlist-083a1a113fb6869c3c39a2c87f294688\">\n#top .avia-icon-list-container.av-av_iconlist-083a1a113fb6869c3c39a2c87f294688 .iconlist_icon{\ncolor:#ffffff;\nbackground-color:#98012e;\n}\n#top .avia-icon-list-container.av-av_iconlist-083a1a113fb6869c3c39a2c87f294688 .iconlist_icon svg:first-child{\nstroke:#ffffff;\nfill:#ffffff;\n}\n#top #wrap_all .avia-icon-list-container.av-av_iconlist-083a1a113fb6869c3c39a2c87f294688 .av_iconlist_title{\ncolor:#98012e;\n}\n<\/style>\n<div  class='avia-icon-list-container av-av_iconlist-083a1a113fb6869c3c39a2c87f294688  avia-builder-el-10  el_after_av_heading  avia-builder-el-last '><ul class='avia-icon-list avia_animate_when_almost_visible avia-icon-list-left av-iconlist-small av-av_iconlist-083a1a113fb6869c3c39a2c87f294688 avia-iconlist-animate'>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/family-and-inheritance-law\/' title='Family and inheritance law'  class='iconlist_icon av-av_iconlist_item-5efaa590be284bb901321a951fc9a201 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue80b' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/family-and-inheritance-law\/&#039; title=&#039;Family and inheritance law&#039;&gt;Family and inheritance law&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/family-and-inheritance-law\/' title='Family and inheritance law'>Family and inheritance law<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/property-law\/' title='Property law'  class='iconlist_icon av-av_iconlist_item-e6cd8cada9ac11a057c390aec7731e7b avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue821' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/property-law\/&#039; 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