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GLOSSARY TERM

OR | Swiss Code of Obligations | Swiss Inc

The OR (Swiss Code of Obligations) governs GmbH and AG formation, corporate governance and accounting. Key articles and obligations for foreign-owned Swiss

Legal

What is OR?

OR (Obligationenrecht) is the Swiss Code of Obligations, a key legal foundation for company law, contract law, and accounting duties.

Key Features

  • Core legal framework for commercial obligations
  • Sets important company governance principles
  • Contains accounting and reporting requirements
  • Frequently referenced in corporate structuring and compliance

Practical Usage

  1. Align governance documents with OR requirements
  2. Ensure accounting processes reflect legal obligations
  3. Check contract standards against OR principles
  4. Review changes that impact reporting and governance

Tax and Compliance Implications

Ignoring OR-aligned requirements can expose companies to governance and reporting deficiencies. Legal-accounting alignment is essential for robust compliance.

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