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

¹ The claim for re­pay­ment is sub­ject to a pre­script­ive peri­od of three years from when the com­pany or the share­hold­er be­came aware of the mat­ter, or in any event ten years from the claim arising. This peri­od is sus­pen­ded dur­ing a pro­ced­ure for or­der­ing a spe­cial in­vest­ig­a­tion and the con­duct of that in­vest­ig­a­tion.

² If the re­cip­i­ent has by their con­duct com­mit­ted a crim­in­al of­fence, the claim for re­pay­ment pre­scribes at the earli­est when the right to pro­sec­ute the of­fence be­comes time-barred. If the right to pro­sec­ute can no longer be­come time-barred be­cause a first in­stance crim­in­al judg­ment has been is­sued, the claim pre­scribes at the earli­est three years after no­tice of the judg­ment is giv­en.