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Federal Act
on the Amendment of the Swiss Civil Code
(Part Five: The Code of Obligations)

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

of 30 March 1911 (Status as of 1 July 2021)

Art. 322a

2. Share in the busi­ness res­ults

 

1 Where the em­ploy­ee is by con­tract en­titled to a share in the profits, the turnover or the res­ults of the busi­ness ex­pressed in some oth­er man­ner, such share is cal­cu­lated on the basis of the res­ults for the fin­an­cial year as defined by stat­utory pro­vi­sion and gen­er­ally re­cog­nised com­mer­cial prin­ciples.

2 The em­ploy­er must fur­nish all the ne­ces­sary in­form­a­tion to the em­ploy­ee or, in his stead, to an ex­pert des­ig­nated by both em­ploy­er and em­ploy­ee or ap­poin­ted by the court and must grant the em­ploy­ee or the ex­pert such ac­cess to the ac­counts as is re­quired for veri­fic­a­tion of the busi­ness res­ults.

3 In ad­di­tion, where a share in the profits of the busi­ness has been agreed, a copy of the profit and loss ac­count must be made avail­able to the em­ploy­ee on re­quest.112

112 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).