OR Art. 964e -

Einleitung zur Rechtsnorm OR:

The Swiss Code of Obligations is a central code of Swiss civil law that regulates the legal relationships between private individuals. It includes five books that cover various aspects of contract law, law of obligations and property law, including the formation, content and termination of contracts, as well as liability for breach of contract and tort. The Code of Obligations is an important code of law for business and everyday life in Switzerland, as it forms the basis for many legal relationships and contracts and has been in force since 1912, whereby it is regularly adapted to social and economic developments.

Art. 964e OR from 2025

Art. 964e Forms of payment

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.

Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.