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 January 2022)

Art. 957

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 aud­it­or un­der Art­icle 83b para­graph 2 Swiss Civil Code630.

3 For un­der­tak­ings in ac­cord­ance with para­graph 2, re­cog­nised ac­count­ing prin­ciples ap­ply mu­tatis mutandis.

630 SR 210

 

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