Federal Act
on the Organisation of Swiss Post
(Post Organisation Act, POA)

1 The Fed­er­al De­part­ment of the En­vir­on­ment, Trans­port, En­ergy and Com­mu­nic­a­tions may:

a.

cor­rect al­loc­a­tions of im­mov­able prop­erty and rights in rem on the basis of Art­icle 20 para­graph 2 let­ter b of the Postal Ser­vices Or­gan­isa­tion Act of 30 April 1997¹⁴ un­til the end of 2013;

b.

cor­rect re­gister entries which were made on the basis of Art­icle 13 para­graph 7 as well as Art­icle 14 para­graph 5 for a peri­od of five years fol­low­ing the com­mence­ment of this Act, by de­cree, free of taxes and charges.

2 Com­plaints made by per­son­nel filed pri­or to the com­mence­ment of this Act are ad­ju­dic­ated un­der the pre­vi­ous law.

3 Where Post­Fin­ance Ltd.'s own fin­an­cial re­sources and those of Swiss Post Ltd. are in­suf­fi­cient, the Swiss Con­fed­er­a­tion is li­able:

a.

for cus­tom­er de­pos­its up to CHF 100,000 per cred­it­or for a peri­od of 5 years fol­low­ing the com­mence­ment of this Act;

b.

for bonds still out­stand­ing after the ex­piry of the five-year peri­od un­til their ma­tur­ity date;

c.

for all re­main­ing ob­lig­a­tions un­til their fi­nal ma­tur­ity date or for the dur­a­tion of the ter­min­a­tion no­tice peri­od, but no later than 5 years fol­low­ing the com­mence­ment of this Act.

4 Swiss Post Ltd. and Post­Fin­ance Ltd. are au­thor­ised for a peri­od of three years fol­low­ing the com­mence­ment of this Act and on be­com­ing li­able to pay tax to val­or­ise any ex­ist­ing hid­den re­serves in a tax-neut­ral man­ner.