Swiss Civil Procedure Code
(Civil Procedure Code, CPC)

¹ A party may re­fuse to co­oper­ate if:

a.

the tak­ing of evid­ence would ex­pose a close as­so­ci­ate as defined in Art­icle 165 to crim­in­al pro­sec­u­tion or civil li­ab­il­ity;

b.

the dis­clos­ure of a secret would be an of­fence un­der Art­icle 321 of the Swiss Crim­in­al Code (SCC)⁶⁶; the fore­go­ing does not ap­ply to aud­it­ors; Art­icle 166 para­graph 1 let­ter b third sub­set ap­plies by ana­logy.

² Oth­er con­fid­ants en­trus­ted with leg­ally pro­tec­ted secrets may re­fuse to co­oper­ate if they cred­ibly demon­strate that the in­terest in keep­ing the secret out­weighs the in­terest in find­ing the truth.