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

¹ The pay­ments made to state bod­ies may com­prise pay­ments in cash or kind. They in­clude in par­tic­u­lar the fol­low­ing forms of pay­ment:

1.

pay­ments for pro­duc­tion rights;

2.

taxes on pro­duc­tion, the rev­en­ues or profits of com­pan­ies, ex­clud­ing value ad­ded or sales taxes and oth­er taxes on con­sump­tion;

3.

user charges;

4.

di­vidends, with the ex­cep­tion of di­vidends paid to a state body as a mem­ber of the com­pany, provided these are paid to the state body un­der the same con­di­tions as to the oth­er com­pany mem­bers;

5.

sign­ing, dis­cov­ery and pro­duc­tion bo­nuses;

6.

li­cence, rent­al and ac­cess fees or oth­er con­sid­er­a­tions for per­mits or con­ces­sions;

7.

pay­ments for im­prove­ments to the in­fra­struc­ture.

² In the case of a pay­ment in kind, the sub­ject mat­ter, value, meth­od of valu­ation and if ap­plic­able the ex­tent must be in­dic­ated.