This Is A Custom Widget

This Sliding Bar can be switched on or off in theme options, and can take any widget you throw at it or even fill it with your custom HTML Code. Its perfect for grabbing the attention of your viewers. Choose between 1, 2, 3 or 4 columns, set the background color, widget divider color, activate transparency, a top border or fully disable it on desktop and mobile.

This Is A Custom Widget

This Sliding Bar can be switched on or off in theme options, and can take any widget you throw at it or even fill it with your custom HTML Code. Its perfect for grabbing the attention of your viewers. Choose between 1, 2, 3 or 4 columns, set the background color, widget divider color, activate transparency, a top border or fully disable it on desktop and mobile.

Legal Advice by Kellerhals Carrard: Shareholders Meeting

If the ordinary shareholders’ meeting has not taken place yet, please do so until 30 June 2017.

Furthermore, you need to check how many full-time employees have been employed with your company in 2016 (annual average). If you had more than 10 full-time positions on annual average, the Company is obliged to elect an auditor (in general for a limited audit). Hence, an extraordinary shareholders’ meeting must be convened before the ordinary shareholders’ meeting to elect an auditor. This election has to be filed with the commercial register.

According to circular (Kreisschreiben) no. 29, clause 7.3 of the ESTV, the Company has to provide the ESTV unrequested with the form 170 and the signed annual accounts (which show the balance of possible reserves from capital contribution as per end of 2016) as well as with the respective detailed bookkeeping sheets within 30 days after the ordinary shareholders’ meeting for the business year 2016 respectively the approval of the annual account 2016, provided that the reserves from capital contribution (KER) changed in 2016. This is necessary to ensure that the reserves from capital contribution can be paid-out tax-neutral. Your accountant may have already informed you about this and could give assistance if needed.

If you need any assistance, SFS members should check out the Kellerhals Carrard Partner Offering.

 

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2017-04-05T10:45:22+00:00 April 5th, 2017|Fintech News, Members’ Corner|

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