220
ORCO
CH
CH
Art. 86 Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR)
OR; Erste Abteilung: Allgemeine Bestimmungen; Zweiter Titel: Die Wirkung der Obligationen; Erster Abschnitt: Die Erfüllung der Obligationen; D. Zahlung; II. Anrechnung; 2. Bei mehreren Schulden; a. Nach Erklärung des Schuldners oder des Gläubigers
Art. 86 OR
Hat der Schuldner mehrere Schulden an denselben Gläubiger zu bezahlen, so ist er berechtigt, bei der Zahlung zu erklären, welche Schuld er tilgen will.
Mangelt eine solche Erklärung, so wird die Zahlung auf diejenige Schuld angerechnet, die der Gläubiger in seiner Quittung bezeichnet, vorausgesetzt, dass der Schuldner nicht sofort Widerspruch erhebt.
Gerichtsentscheide zu dieser Bestimmung (169)
ZK 2013 521 · be (Art. 86 Abs. 2 OR)
Spousal Maintenance Prescription and Partial Payments Allocation
Cited in the reasoning (point 7) regarding the conditions under which the creditor could have allocated partial payments towards younger claims upon issuance of a receipt.
RBOG.2010.Nr.20 · tg (Art. 86 OR)
Tax Payment Misapplication Through Specific Payment Slips
Cited as the general basis for the debtor's right to specify which debt is being discharged when making a payment.
A-5250/2025 (Art. 86 f. OR)
Shareholder Liable for Withholding Tax on Dividend Distributions and De Facto Liquidation
Applied to determine how payments made by the taxpayer should be allocated to outstanding tax debts.
S 2024 113 · zg (Art. 86 OR)
Insured Person v. Health Insurer: Premium Debt, Payment Allocation, and Fee Dispute
Cited in the reasoning regarding the debtor's right to specify which debt is settled when making a payment.
C/15759/2024 · ge (Art. 86 CO)
Spousal Maintenance Arrears and Provisional Seizure Opposition
Cited in the discussion on the imputation of payments (though not decisive for the final ruling, it frames the legal context).
ZSU.2025.64 · ag (Art. 86 al. 1 OR)
Debtor's Payment Precedes Bankruptcy Order, Overturning Ruling
Cited as the legal provision governing the debtor's right to allocate payments to specific debts.
ZSU.2025.64 · ag (Art. 86 al. 2 OR)
Debtor's Payment Precedes Bankruptcy Order, Overturning Ruling
Cited as a fallback rule for payment allocation when the debtor has not made an explicit declaration.
A/1965/2024 · ge (Art. 86 CO)
Insured v. Insurer: Insurance Premium Allocation Dispute
The court refers to Art. 86 CO in the reasoning (point 2.4 and 3.1) to explain the principle of imputation of payment when the debtor does not declare which debt is being settled.
KV.2023.9 · sg (Art. 86 Abs. 1 OR)
Insurer Overstated Debt After Subsequent Payments; Collection Proceedings Unlawful
Applied analogously to determine the allocation of payments made by the insured person.
KV.2023.9 · sg (Art. 86 Abs. 2 OR)
Insurer Overstated Debt After Subsequent Payments; Collection Proceedings Unlawful
Applied analogously to determine the allocation of payments made by the insured person.
KV.2023.9 · sg (Art. 86 und 87 Abs. 1 OR)
Insurer Overstated Debt After Subsequent Payments; Collection Proceedings Unlawful
Applied analogously to determine the allocation of payments made by the insured person.
KV.2023.9 · sg (Art. 86 und 87 Abs. 1 OR)
Insurer Overstated Debt After Subsequent Payments; Collection Proceedings Unlawful
Cited in the introductory paragraph as a basis for determining imputation of payments.
KV.2023.9 · sg (Art. 86 und 87 Abs. 1 OR)
Insurer Overstated Debt After Subsequent Payments; Collection Proceedings Unlawful
Cited in the summary of the legal basis in the introductory paragraph.
HG210127 · zh (Art. 86 Abs. 1 OR)
Real Estate Development Payment Dispute and Fee Calculation
Cited to determine the allocation of payment when a debtor has multiple debts to the same creditor (Anrechnungserklärung).
C/13842/2023 · ge (Art. 86 al. 1 CO)
Company v. Accountant: Debt Allocation Dispute
Cited in the reasoning section to discuss the debtor's right to designate which debt is paid, although the rejection of the appeal was based on the lack of proper imputation by the appellant regarding this article's framework.