220
ORCO
CH
CH
Art. 533 Legge federale del 30 marzo 1911 di complemento del Codice civile svizzero (CO)
CO; Parte seconda: Dei singoli contratti; Titolo ventesimoterzo: Della società semplice; B. Rapporti dei soci fra loro; II. Guadagni e perdite; 2. Riparto dei guadagni e delle perdite
Art. 533 CO
In difetto di patto speciale, ogni socio ha una parte eguale nei guadagni e nelle perdite, senza riguardo alla specie e all’ammontare della sua quota.
Se fu determinata soltanto la parte nei guadagni o soltanto la parte nelle perdite, siffatta determinazione vale per gli uni e per le altre.
Si può validamente stipulare che il socio, il quale deve conferire allo scopo comune il proprio lavoro, sia esonerato da ogni partecipazione nelle perdite, pur avendo parte nei guadagni.
Decisioni giudiziarie che applicano questa disposizione (28)
SGSTA.2004.43 · so (Art. 533 Abs. 1 OR)
Taxpayer Deferral for Marital Home Sale and Joint Purchase
Mentioned in paragraph 9 concerning the presumed equal participation in profit and loss for partners.
C/16847/2021 · ge (art. 533 al. 1 CO)
Real Estate Profit Division Dispute and Premature Liquidation Claim
The court applied this provision to rule that the parties have an equal share in the profits and losses of the simple partnership because no contrary agreement was proven.
ZR2 2022 14 · gr (Art. 533 Abs. 1 OR)
Partnership Dissolution and Compensation Fund Distribution
The court confirmed the decision based on the liquidation of the simple partnership, citing this article regarding the equal division of profit/loss.
ZOR.2023.24 · ag (Art. 533 Abs. 1 OR)
Divorce Case: Property Sale Proceeds, Equalization Payment, and Pension Division Modified on Appeal
Cited in the reasoning regarding the equal division of profits from the liquidation of a simple partnership.
HC.2021.374 · vd (Art. 533 al. 1 CO)
Partnership Confirmation for Joint Real Estate Acquisition and Completion
Cited in the reasoning regarding the rule that each associate has an equal share in profits and losses, unless otherwise agreed.
AB.2017.00053 · zh (Art. 533 Abs. 1 OR)
Taxpayer's Real Estate Dealings Classified as Commercial Business for Social Security Contribution Purposes
This provision dictates profit sharing in a simple partnership when no agreement is made, used to determine the appellant's share of the income.
HC.2019.119 · vd (Art. 533 CO)
Partnership Asset Distribution Appeal
Used to establish the principle of equal sharing of profits and losses in the simple partnership to justify the 10,000 CHF distribution.
HC.2017.884 · vd (Art. 533 CO)
Partnership for Litigation Costs and Commercial Register Negligence
This provision governs the sharing of profits and losses in a simple partnership, applied to calculate the amounts due between the parties.
HC.2016.1041 · vd (Art. 533 al. 1 CO)
Partnership Dissolution Accounting Dispute Affirmed
Cited in the introductory text but the court confirmed the application of the distribution key agreed in the partnership contract during the liquidation phase, which implies adhering to the agreed terms over the default statutory rule.
VD.2015.98 · bs (Art. 588 Abs. 2 in Verbindung mit Art. 533 des Obligationenrechts (OR; SR 220))
Tax Appeal on Partnership Liquidation Profit Waiver
This provision concerning the distribution of profit in a general partnership was implicitly used to establish the legal basis for the successful claim that the appellant had waived his profit share.
A 2015 54 · gr (Art. 533 Abs. 1 des Bundesgesetzes betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches [OR; SR 220])
Property Gains Tax on Contribution to Simple Partnership
This article was cited in the reasoning regarding profit sharing in a simple partnership, but it was not explicitly mentioned in the final dispositive orders (1 to 4).
AbR.1978.79.Nr.6 · ow (Art. 533 Abs. 1 OR)
Partnership by Circumstance Affirmed
The court used this provision to establish the plaintiff's equal share in the profits and losses of the company, as no other agreement was made.
AbR.1992.93.Nr.5 · ow (Art. 533 Abs. 1 OR)
Partnership Loan vs. Silent Partnership: Profit Entitlement on Loan Repayment
Cited to explain that a partner would generally be liable for losses, but this was not applicable in the specific participatory loan agreement where there was no provision for loss sharing by the plaintiff.
5.2015.SNR · vd (Art. 533 al. 1 CO)
Loan Repayment from Former Partner Established by Conduct
Cited regarding equal sharing of profits and losses in a simple partnership.
HC.2014.950 · vd (Art. 533 al. 1 CO)
Partition of Co-Owned Real Estate and Distribution of Proceeds
This provision regarding the equal sharing of profits and losses in a simple partnership was used to confirm the equal division of the sale proceeds.