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


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Art. 588

II. Re­pay­ment of cap­it­al and dis­tri­bu­tion of sur­plus

 

1 As­sets re­main­ing after re­demp­tion of all part­ner­ship debts are used first to re­pay the cap­it­al to the part­ners and then to pay in­terest ac­crued over the li­quid­a­tion peri­od.

2 Any sur­plus is dis­trib­uted among the part­ners in ac­cord­ance with the pro­vi­sions gov­ern­ing part­ners’ shares in the profit.

 

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