OR Art. 957 -
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. 957 OR from 2025
Art. 957 General Provisions A. Duty to keep accounts and file financial reports
1 The duty to keep accounts and file financial reports in accordance with the following provisions applies to:1. sole proprietorships and partnerships that have achieved sales revenue of at least 500,000 francs in the last financial year;2. legal entities.
2 The following need only keep accounts on income and expenditure and on their asset position:1. sole proprietorships and partnerships with less than 500,000 francs sales revenue in the last financial year;2. associations and foundations which are not required to be entered in the commercial Register;3. foundations that are exempt from the requirement to appoint an external auditor under Article 83b paragraph 2 Swiss Civil Code (1) .
3 For undertakings in accordance with paragraph 2, recognised accounting principles apply mutatis mutandis.
(1) [SR 210]
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
