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

¹ Un­less oth­er­wise agreed, each part­ner has an equal share in profits and losses re­gard­less of the nature and amount of his con­tri­bu­tion.

² Where only the part­ner’s share in the profits or his share in the losses is agreed, such agree­ment ap­plies to both.

³ It is per­mit­ted to agree that a part­ner whose con­tri­bu­tion to the com­mon pur­pose con­sists of la­bour will par­ti­cip­ate in the profits but not in the losses.