Malik Ong, Dr. Lukas Müller and Patrik Odermatt in the August 2021 issue No. 77 of Kaiser Odermatt & Partner Zug tax practice published an article on insolvency, capital loss and over-indebtedness in the revised company law. This article provides the reader with an overview of Art. 725 ff. of the revised company law of June 19, 2020. The changes in Art. 725 ff.