220 Federal Act of 30 March 1911 on the Amendment of the Swiss Civil Code (Part Five: The Code of Obligations)

220 Loi fédérale du 30 mars 1911 complétant le code civil suisse (Livre cinquième: Droit des obligations)

Art. 957 A. Duty to keep accounts and file financial reports

1 The duty to keep accounts and file financial reports in accordance with the following provisions applies to:

1.
sole proprietorships and partnerships that have achieved sales revenue of at least 500,000 francs in the last financial year;
2.
legal entities.

2 The following need only keep accounts on income and expenditure and on their asset position:

1.
sole proprietorships and partnerships with less than 500,000 francs sales revenue in the last financial year;
2.
associations and foundations which are not required to be entered in the commercial Register;
3.
foundations that are exempt from the requirement to appoint an external auditor under Article 83b paragraph 2 Swiss Civil Code776.

3 For undertakings in accordance with paragraph 2, recognised accounting principles apply mutatis mutandis.

Art. 955 C. Contrôle officiel

Le préposé au registre du commerce doit inviter d’office les intéressés à se conformer aux dispositions concernant la formation des raisons de commerce.

 

This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Ceci n’est pas une publication officielle. Seule la publication opérée par la Chancellerie fédérale fait foi. Ordonnance sur les publications officielles, OPubl.