281.1
SCHKGLPLEF
CH
CH
Art. 149 Bundesgesetz vom 11. April 1889 über Schuldbetreibung und Konkurs (SchKG)
SchKG; Dritter Titel: Betreibung auf Pfändung ; II. Verwertung; D. Verteilung; 4. Verlustschein; a. Ausstellung und Wirkung
Art. 149 SchKG
Jeder Gläubiger, der an der Pfändung teilgenommen hat, erhält für den ungedeckten Betrag seiner Forderung einen Verlustschein. Der Schuldner erhält ein Doppel des Verlustscheins.
Das Betreibungsamt stellt den Verlustschein aus, sobald die Höhe des Verlustes feststeht.
Der Verlustschein gilt als Schuldanerkennung im Sinne des Artikels 82 und gewährt dem Gläubiger die in den Artikeln 271 Ziffer 5 und 285 erwähnten Rechte.
Der Gläubiger kann während sechs Monaten nach Zustellung des Verlustscheines ohne neuen Zahlungsbefehl die Betreibung fortsetzen.
Der Schuldner hat für die durch den Verlustschein verurkundete Forderung keine Zinsen zu zahlen. Mitschuldner, Bürgen und sonstige Rückgriffsberechtigte, welche an Schuldners Statt Zinsen bezahlen müssen, können ihn nicht zum Ersatze derselben anhalten.
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Gerichtsentscheide zu dieser Bestimmung (300)
RBOG.1998.Nr.10 · tg (Art. 149 Abs. 2 SchKG)
Set-Off Claim with Certificate of Loss in Provisional Debt Enforcement
The loss certificate (Verlustschein) is considered an acknowledgment of debt (Schuldanerkennung) that the debtor can use to offset the claim in provisional legal opening proceedings.
ZZ.1990.27 · so (Art. 115 i.V.m. Art. 149 SchKG)
Municipality v. Taxpayer: Summary Judgment for Taxes vs. Default Interest Procedure
Cited in the reasoning regarding the status of an attachment certificate as acknowledgment of debt for provisional legal title, although ultimately denied for tax claims.
ZZ.1983.8 · so (Art. 149 SchKG)
Creditor's Choice: Precautionary Wage Garnishment vs. Certificate of Debt for Unemployed Debtor
This article is mentioned as the basis for issuing a certificate of deficiency if the debtor does not find new employment during the garnishment year.
RT250113 · zh (Art. 149 SchKG)
Tax Payment Confirmed Despite Set-Off Attempt
Cited in the reasoning regarding the definition of a definitive loss certificate.
ZKBES.2025.29 · so (Art. 149 Abs. 2 SchKG)
Provisional Execution Denial Upheld Due to Inadmissible New Evidence
Cited in the reasoning, but not explicitly in the final orders (Art. 1 and 2), therefore excluded based on the rules.
C/18082/2024 · ge (art. 149 al. 2 LP)
Creditor's Certificate of Insufficient Means Substitutes for Debt Acknowledgment in Provisional Relief Ruling
The court based the annulment and granting of provisional debt clearance on the provision that an act of default after seizure is equivalent to an acknowledgment of debt under Art. 82 LP.
ZSU.2024.139 · ag (Art. 149 Abs. 2 SchKG)
Creditor's Debt Enforcement Proceedings Denied Due to Expired Statute of Limitations
Cited as the basis for a loss certificate from an attachment authorizing provisional legal relief.
A/1008/2024 · ge (art. 149 al. 3 LP)
Supervisory Court Dismisses Complaint Against Income Seizure on Minimal Vital Standard Grounds
Cited to establish that the continuing execution is based on a previous certificate of default of assets which replaces the enforceable payment order.
AK.2024.00024 · zh (Art. 115 Abs. 1 in Verbindung mit Art. 149 SchKG)
Statute of Limitations Bars Social Security Claim Against Company Director
Cited to establish the legal significance of the loss certificates (Verlustscheine) as the point from which the statute of limitations began to run.
14.2024.47 · ti (art. 149 cpv. 4 LEF)
Tax Authorities v. Debtor: Definitive Titles for Tax Enforcement
Cited regarding the cessation of default interest calculation upon issuance of the first certificate of bad debt (ACB).
C/16317/2023 · ge (Art. 149 al. 2 LP)
Appeal Regarding Provisional Lifting of Opposition to Debt Enforcement Based on Official Certificate of Debt
Cited in the reasoning as the rule stating that a record of default after seizure is considered an acknowledgment of debt for the purpose of Art. 82 LP, which supported the final order rejecting the appeal.
A/1800/2023 · ge (art. 149 LP)
Administrator Liability for Unpaid Social Security Contributions with Partial Exclusion for Maternity Insurance
Cited in the reasoning as defining a definitive certificate of seizure (procès-verbal de saisie) for determining the start of the absolute prescription period.
710.23.283.99 · bl (Art. 149 SchKG)
Former Director's Liability for Unpaid Social Security Contributions
Mentioned in the context of the certificate of loss (Verlustschein) as evidence of the actual unenforceability of the debt and thus the damage.
ZSU.2024.42 · ag (Art. 149 Abs. 2 SchKG)
Creditor v. Debtor (Statute of Limitations and Enforcement Titles)
The court referred to certificates of loss as provisional titles of debt enforcement.
KBE.2023.22 · ag (Art. 149 Abs. 1 SchKG)
Void Loss Certificate Issued to Uninvolved Party
The provision was cited to support the argument that the loss certificate was issued incorrectly, as the named creditor had not participated in the seizure.