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

¹ Where with the em­ploy­er’s con­sent the em­ploy­ee uses his own mo­tor vehicle or a vehicle sup­plied by the em­ploy­er for busi­ness pur­poses, he is en­titled to re­im­burse­ment of the nor­mal run­ning and main­ten­ance costs in­curred in the per­form­ance of his work.

² Where with the em­ploy­er’s con­sent the em­ploy­ee uses his own mo­tor vehicle for work pur­poses, the em­ploy­ee is also en­titled to re­im­burse­ment of the tax on the vehicle and the premi­ums for third-party li­ab­il­ity in­sur­ance as well as ap­pro­pri­ate com­pens­a­tion for wear and tear, to the ex­tent that the vehicle is used for busi­ness pur­poses.

³ ...¹¹⁹