The Federal Authorities
of the Swiss Confederation

Part One: Law of Persons
Title Two: Legal Entities
Chapter Two: General Provisions
< Art. 56 D. Seat
> Art. 58 E. Dissolution / II. Liquidation

Art. 57

E. Dissolution

I. Application of assets

1 On dissolution of a legal entity, and unless provided otherwise by law, the articles of association, the founding charter or the governing bodies, its assets pass to the state authority (Confederation, canton, commune) to which the entity had been assigned according to its objects.

2 Such assets must be used as far as possible for the original purpose.

3 Where a legal entity is dissolved due to its pursuit of immoral or unlawful objects, the assets pass to the state authority even where contrary provision has been made.1


1 Amended in accordance with No I of the Federal Act of 8 Oct. 2004 (Law on Foundations), in force since 1 Jan. 2006 (AS 2005 4545 4549; BBl 2003 8153 8191).

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

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