Swiss law requires public limited companies to distribute 5% of their profits each year to general reserves in order to fill the required 20% capital. Additionally, profits are subjected to other terms dependant on the company. This means that in some cases there is a reduction of the assessment bases for dividends.
Dividend amounts are determined after all allocations and other provisions have been made against the required regulations and laws
as well as the articles of association. Also, a general meeting of shareholders is required to determine dividend amounts.