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ORCO
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Art. 957 Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR)
OR; Vierte Abteilung: Handelsregister, Geschäftsfirmen und kaufmännische Buchführung; Zweiunddreissigster Titel: Kaufmännische Buchführung, Rechnungslegung, weitere Transparenz- und Sorgfaltspflichten ; Erster Abschnitt: Allgemeine Bestimmungen; A. Pflicht zur Buchführung und Rechnungslegung
Art. 957 OR
Der Pflicht zur Buchführung und Rechnungslegung gemäss den nachfolgenden Bestimmungen unterliegen: 1. Einzelunternehmen und Personengesellschaften, die einen Umsatzerlös von mindestens 500 000 Franken im letzten Geschäftsjahr erzielt haben; 2. juristische Personen.
Lediglich über die Einnahmen und Ausgaben sowie über die Vermögenslage müssen Buch führen: 1. Einzelunternehmen und Personengesellschaften mit weniger als 500 000 Franken Umsatzerlös im letzten Geschäftsjahr; 2. diejenigen Vereine und Stiftungen, die nicht verpflichtet sind, sich ins Handelsregister eintragen zu lassen; 3. Stiftungen, die nach Artikel 83 b Absatz 2 ZGB von der Pflicht zur Bezeichnung einer Revisionsstelle befreit sind.
Für die Unternehmen nach Absatz 2 gelten die Grundsätze ordnungsmässiger Buchführung sinngemäss.
Gerichtsentscheide zu dieser Bestimmung (71)
BK 2012 132 · be (Art. 957 OR)
Cooperative's Right to Private Claimant Status in False Accounting Case
Cited in the reasoning regarding the obligation for proper accounting, but not explicitly in the dispositive orders stated at the end of the decision text provided.
SB.2005.00026 · zh (Art. 957 OR)
Tax Appeal Regarding Deficient Cash Transaction Record-Keeping
This article is listed in the 'Rechtsnormen' section and forms the basis for the court's findings regarding bookkeeping requirements.
SB.2005.00026 · zh (Art. 957 OR)
Taxpayer Appeal Dismissed Due to Inadequate Cash Book Records
This provision concerning bookkeeping requirements is cited as a legal norm relevant to the decision on the taxpayer's accounting.
ZKBER.2025.3 · so (Art. 957 Abs. 1 Ziff. 2 OR)
Estate Information Disclosure Timeline Dispute
Cited in the reasoning section for the obligation of the appellant companies to keep proper accounts, which informed the modification of the order regarding document disclosure.
SST.2024.76 · ag (Art. 957 ff. OR)
Fraud, Mismanagement, Forgery, and Money Laundering Convictions Upheld
Scope of accounting and financial reporting obligations.
3.RV.2022.4 · ag (Art. 957 ff. OR)
Taxpayer Appeal Dismissed: Deductions Disallowed for Lack of Evidence
Forms the basis for assessing the proper accounting of books and records according to commercial law principles.
3.BB.2021.9 · ag (Art. 957 ff. OR)
Company Appeal on Discretionary Tax Assessment for Improper Bookkeeping
Determines whether accounting or tax records are properly maintained based on Swiss Code of Obligations provisions and generally accepted commercial principles.
15.2023.11 · ti (art. 957 cpv. 2 CO)
Creditor Appeal Regarding Seizure of Disability Pension and Joint Income Calculation Upheld
Referenced in the reasoning (Point 5.2) concerning the accounting requirements for sole proprietorships used to estimate income.
SB210066 · zh (Art. 957 Abs. 1 OR)
Appeal Regarding Bookkeeping Conviction and Cross-Appeal for Breach of Trust
Cited in the reasoning (not the dispositive) regarding the duty to keep accounts under commercial law.
510.23.38 · bl (Art. 957 OR)
Taxpayer Partially Wins Appeal on Time-Barred Claims
Outlines the general principles of bookkeeping and accounting.
SB.2022.00006 · zh (Art. 957 OR)
Tax Treatment of Share Repurchase Differences in Employee Participation Programs
This provision regarding the general principles of accounting is cited in the reasoning.
604 2021 131 · fr (art. 957 à 964 du code des obligations (CO; RS 220))
Appeal on Tax Assessment with Remand for New Estimation
Cited as the rules governing commercial accounting whose violation undermines the probative value of the books.
SB.2021.00144 · zh (Art. 957 OR)
Cantonal Tax Assessment Based on Overvalued Participation Write-Down
This provision is explicitly cited in the section detailing the applicable legal norms, implying its relevance to the final decision regarding accounting principles.
A 2021 26 · gr (Art. 957 Abs. 1 Ziff. 1 und 2 OR)
Tax Assessment Upheld Despite Share Value Dispute Due to Poor Accounting
Cited in the reasoning (Erwägung 6.4) regarding the unlimited obligation of legal entities to keep accounts.
ADM 2021 6 · ju (art. 957 CO)
Tax Authority's Per-Kilometer Rate Calculation Invalidated
Defines the requirement for holding commercial accounting records.