Document background
Decision Minutes are essential corporate governance documents used to formally record and validate decisions made during corporate meetings in Switzerland. They are required under the Swiss Code of Obligations and serve multiple purposes: documenting corporate decisions, providing evidence of proper governance procedures, and establishing a legal record of company actions. Decision Minutes must include specific elements such as meeting details, attendee information, voting results, and formal resolutions. They are particularly important for decisions that require commercial register registration or regulatory reporting. The document's format and content must comply with Swiss legal requirements and may be scrutinized by authorities, auditors, or courts in case of disputes.
