Die Kapitalausstattung der Aktiengesellschaft im Kompetenzgefüge ihrer Organe

The passive side of capital provision and the question of how it should be structured and under whose responsibility is one of the central regulatory and problem areas in Swiss corporate and accounting law. This dissertation deals with the civil law aspects of the capital provision of corporations and examines it from various perspectives. In addition to an overview of the relevant capital-related commercial and corporate law provisions, it investigates the allocation of competencies among shareholders, the board of directors, and the audit body. Through a cross-sectional analysis, it delves into those processes that raise questions of competence or where inter-organizational tensions exist, addressing various specific issues. In particular, it discusses the obligation for adequate capital provision, the associated question of jurisdiction, and the legal consequences of undercapitalization. Furthermore, it subjects capital provision to a situationally differentiated examination by separately highlighting the capital and competence-related characteristics at different phases in the life cycle of a corporation. Finally, it compares the relevant characteristics of different real types of corporations and corporate structures. In light of the recent revision of corporate law, which has partially and profoundly revised numerous capital-related provisions, this dissertation offers the legal academy and practice a current overview of the legal foundations regarding the capital provision of corporations and the associated organizational competency structure. It is also suitable for answering related specialized questions.