Federal Act on the Amendment of the Swiss Civil Code (OR)

Art. 558OR from 2022

Art. 558

¹ For each financial year, the profit or loss and each partner’s share thereof are determined on the basis of the annual accounts.²⁷⁴

² The interest on each partner’s share of the capital may be credited to that partner as provided in the agreement even if that share has been reduced by the loss for that financial year. Unless otherwise agreed, the interest rate is four per cent.

³ When calculating the profit or loss, the contractual fee for the work done by a partner is treated as a debt of the partnership.

²⁷⁴ Amended by No I 3 of the FA of 23 Dec. 2011 (Financial Reporting Law), in force since 1 Jan. 2013 (AS 2012 6679; BBl 2008 1589).

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