05_SZW_05-2023_Mueller_Dettling.pdf SZW / RSDA 5/ 2023 571 Das Kapitalband Resonanz und Gestaltungsmöglichkeiten Karin Müller | Viviane Dettling* The revision of the Swiss law on companies limited by shares, which came into force on January 1, 2023, in- troduced the capital band («Kapitalband»). This new legal

: le CHR « Spitäler Frutigen Meiringen Interlaken AG » (FMI), le CHR « Spital Simmental-Thun-Saanenland