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

Art. 795b

3. Re­pay­ment

 

Ad­di­tion­al fin­an­cial con­tri­bu­tions may only be re­fun­ded in full or in part if the amount is covered by freely dis­pos­able equity cap­it­al and a li­censed audit ex­pert con­firms the same in writ­ing.