OR Art. 558 -
Einleitung zur Rechtsnorm OR:
The Swiss Code of Obligations is a central code of Swiss civil law that regulates the legal relationships between private individuals. It includes five books that cover various aspects of contract law, law of obligations and property law, including the formation, content and termination of contracts, as well as liability for breach of contract and tort. The Code of Obligations is an important code of law for business and everyday life in Switzerland, as it forms the basis for many legal relationships and contracts and has been in force since 1912, whereby it is regularly adapted to social and economic developments.
Art. 558 OR from 2025
Art. 558
1 For each financial year, the profit or loss and each partner’s share thereof are determined on the basis of the annual accounts. (1)
2 The interest on each partner’s share of the capital may be credited to that partner as provided in the agreement even if that share has been reduced by the loss for that financial year. Unless otherwise agreed, the interest rate is four per cent.
3 When calculating the profit or loss, the contractual fee for the work done by a partner is treated as a debt of the partnership.
(1) Amended by No I 3 of the FA of 23 Dec. 2011 (Financial Reporting Law), in force since 1 Jan. 2013 ([AS 2012 6679]; [BBl 2008 1589]).
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
