Malik Ong, Dr. Lukas Müller and Patrik Odermatt of Kaiser Odermatt & Partner have published an article on insolvency, capital loss and over-indebtedness in the August 2021 issue No. 77 of „Zuger Steuer Praxis“. This article provides the reader with an overview of Art. 725 ff. of the revised Stock Corporation Law of June 19, 2020. With detailed explanations, the changes of Art. 725 ff. revOR are highlighted and explained.