Die Kraftloserklärung der restlichen Beteiligungspapiere gemäss Art. 137 FinfraG

More than half of the public takeover procedures in Switzerland end with a declaration of nullity of the remaining equity securities according to Article 137 of the FinfraG. This dissertation comprehensively examines the declaration of nullity of the remaining equity securities from the perspectives of financial market law, civil procedure law, and tax law. It also draws comparisons to similar legal instruments in domestic law as well as selected foreign legal systems. The discussion of Article 137 FinfraG takes into account the constitutional requirements for the procedure and evaluates the existing case law.