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

The fol­low­ing ob­lig­a­tions may not be dis­charged by set-off ex­cept with the cred­it­or’s con­sent:

1.

ob­lig­a­tions to re­store or re­place ob­jects that have been de­pos­ited, un­law­fully re­moved or re­tained in bad faith;

2.

ob­lig­a­tions that by their very nature re­quire ac­tu­al per­form­ance to be rendered to the cred­it­or, such as main­ten­ance claims and salary pay­ments that are ab­so­lutely ne­ces­sary for the up­keep of the cred­it­or and his fam­ily;

3.

ob­lig­a­tions un­der pub­lic law in fa­vour of the state au­thor­it­ies.