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Part 1 · General provisions › Section 191

Eligible legal entities

(1) The following legal entities may change their legal form:

1.  registered civil law partnerships, commercial partnerships (general partnership, partly limited partnership) and professional partnerships;

2.  share capital companies (section 3 (1) no. 2);

3.  registered cooperative societies;

4.  associations having legal personality;

5.  mutual insurance companies;

6.  corporations under public law and public-law institutions.

(2) Legal entities having a new legal form may be the following:

1.  registered civil law partnerships, commercial partnerships (general partnership, partly limited partnership) and professional partnerships;

2.  share capital companies;

3.  registered cooperative societies.

(3) It is also possible for dissolved legal entities to change their legal form if it were possible to adopt a resolution to continue these legal entities in the legal form they had thus far.

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