1 Unless otherwise agreed, each partner has an equal share in profits and losses regardless of the nature and amount of his contribution.
2 Where only the partner’s share in the profits or his share in the losses is agreed, such agreement applies to both.
3 It is permitted to agree that a partner whose contribution to the common purpose consists of labour will participate in the profits but not in the losses.
Les associés sont tenus de partager entre eux tout gain qui, par sa nature, doit revenir à la société.
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.