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

¹ A per­son­al cred­it­or of a part­ner may not set off his claim against a debt owed to the part­ner­ship.

² Sim­il­arly, a part­ner may not set off a debt to a per­son­al cred­it­or against any debt owed by the cred­it­or to the part­ner­ship.

³ However, where a part­ner­ship cred­it­or is sim­ul­tan­eously the per­son­al debt­or of a part­ner, the two debts may be set off against each oth­er provided the part­ner may be held per­son­ally li­able for any res­ult­ing debt to the part­ner­ship.