Company capital and governance

Next steps

Which elements belong together before the next step?

Capital increase: prepare subscription records
France and Switzerland require capital increases to be examined for the actual company form and operation.
Capital reduction without losses: creditor safeguards
France and Switzerland provide distinct creditor safeguards for capital reductions.
Contribution in kind: title, value and report
France and Switzerland require non-cash contributions to be examined for the asset and actual rights transferred.
Private bond issue: review authority and terms
France and Switzerland require a private corporate bond issue to be examined for issuer authority and the actual debt terms.
Company conversion: prepare the change of legal form
France and Switzerland require a change of company form to be examined for the actual existing and target forms.
Employee shares and options: prepare the plan records
France and Switzerland distinguish employee equity instruments and their documentary or tax treatment.
Related-party agreements: procedure and evidence
France and Switzerland treat personal interests in related-party contracts through different rules.
Statutory auditor appointment: prepare the records
France and Switzerland require the actual auditor appointment and mandate to be documented under their own company rules.
Profit distribution: reserves and corporate decision
France and Switzerland require profit distribution to be examined against accounts, losses, reserves and corporate decisions.
Capital loss: prepare directors’ corporate records
France and Switzerland distinguish balance-sheet deterioration from inability to pay debts.

Frequent questions

What other questions arise in this file?

Switzerland: which subscription evidence should be retained ?

Record commitment, new interests and conditions. Investment intention alone is insufficient.

commerce : art. L225-129 Service Public — Augmentation de capital : préparer les souscriptions CO-fr Fedlex 2007/686/20261001/fr

Switzerland: what asset limitations belong in the file ?

Record known third-party rights and restrictions alongside the valuation.

Service Public — Apport en nature : valeur, titre et rapport Service Public — Apport en nature : valeur, titre et rapport CO-fr Fedlex 2007/686/20261001/fr

Switzerland: does a tax circular decide every vesting clause ?

No. Contractual conditions and tax treatment require their own analysis.

commerce : art. L225-177 commerce : art. L225-197-1 Service Public — Actions et options aux salariés : préparer le plan dbst ks 2020 1 037 d fr.pdf LIFD-fr Fedlex 27/317_321_377/20261001/fr

Switzerland: does positive cash establish distributable profit ?

No. Corporate and accounting conditions require their own examination.

commerce : art. L232-11 Service Public — Distribuer des bénéfices : réserves et décision CO-fr Fedlex 2007/686/20261001/fr

Sources

Which official references should you consult?

commerce : art. L225-129legifrance.gouv.fr
Service Public — Augmentation de capital : préparer les souscriptionsentreprendre.service-public.gouv.fr
CO-frfedlex.admin.ch
Fedlex 2007/686/20261001/frfedlex.admin.ch
commerce : art. L225-205legifrance.gouv.fr
Service Public — Réduire le capital hors pertes : protéger les créanciersentreprendre.service-public.gouv.fr
CO-frfedlex.admin.ch
Fedlex 2007/686/20261001/frfedlex.admin.ch
Service Public — Apport en nature : valeur, titre et rapportentreprendre.service-public.gouv.fr
Service Public — Apport en nature : valeur, titre et rapportentreprendre.service-public.gouv.fr
CO-frfedlex.admin.ch
Fedlex 2007/686/20261001/frfedlex.admin.ch
LEGIARTI000048539451legifrance.gouv.fr
Code de commerce : article L228-38legifrance.gouv.fr
CO-frfedlex.admin.ch
Fedlex 2007/686/20261001/frfedlex.admin.ch
commerce : art. L210-6legifrance.gouv.fr
Service Public — Changer la forme d’une société : préparer l’opérationentreprendre.service-public.gouv.fr
LFus-frfedlex.admin.ch
Fedlex 27/317_321_377/20261001/frfedlex.admin.ch
Fedlex 2007/686/20261001/frfedlex.admin.ch
commerce : art. L225-177legifrance.gouv.fr
commerce : art. L225-197-1legifrance.gouv.fr
Service Public — Actions et options aux salariés : préparer le planservice-public.gouv.fr
dbst ks 2020 1 037 d fr.pdfestv.admin.ch
LIFD-frfedlex.admin.ch
Fedlex 27/317_321_377/20261001/frfedlex.admin.ch
commerce : art. L227-10legifrance.gouv.fr
Code de commerce — article L227-11legifrance.gouv.fr
Code des obligations — article 717afedlex.admin.ch
Code des obligations — article 718bfedlex.admin.ch
Ordonnance sur le registre du commerce — article 45fedlex.admin.ch
commerce : art. L821-40legifrance.gouv.fr
Service Public — Nommer l’auditeur légal : préparer le dossierentreprendre.service-public.gouv.fr
CO-frfedlex.admin.ch
ORC-frfedlex.admin.ch
commerce : art. L232-11legifrance.gouv.fr
Service Public — Distribuer des bénéfices : réserves et décisionentreprendre.service-public.gouv.fr
CO-frfedlex.admin.ch
Fedlex 2007/686/20261001/frfedlex.admin.ch
commerce : art. L223-42legifrance.gouv.fr
Service Public — Perte de capital : préparer les formalités du dirigeantentreprendre.service-public.gouv.fr
CO-frfedlex.admin.ch
Fedlex 2007/686/20261001/frfedlex.admin.ch

Texts cited last checked: 2 November 2026