Malik Ong, Dr. Lukas Müller and Patrik Odermatt from Kaiser Odermatt & Partner have published an article on insolvency, capital loss and over-indebtedness in the revised company law in the August 2021 issue no. 77 of Zuger Steuer Praxis. This article provides the reader with an overview of Art. 725 et seq. of the revised Stock Corporation Act of June 19, 2020. The changes to Art. 725 et seq. revOR are shown and explained with detailed explanations.