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    <lastmod>2026-11-05</lastmod>
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    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/18</loc>
    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/18bis</loc>
    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/19</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/126.1/19"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/2</loc>
    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/20</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/126.1/20"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/22</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/126.1/22"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/23</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/126.1/23"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/24</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/126.1/24"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/26</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/126.1/26"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/26bis</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/126.1/26bis"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/27</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/126.1/27"/>
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  <url>
    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/27bis</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/126.1/27bis"/>
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    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/law/ch/so/126.1/27bis"/>
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  <url>
    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/27ter</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/126.1/27ter"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/28</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/126.1/28"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/29</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/126.1/29"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/2bis</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/126.1/2bis"/>
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    <xhtml:link rel="alternate" hreflang="x-default" href="https://legislator.ch/de/sources/law/ch/so/126.1/2bis"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/3</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/126.1/3"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/30</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/126.1/30"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/31</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/126.1/31"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/32</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/126.1/32"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/33</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/126.1/33"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/35</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/126.1/35"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/35bis</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/126.1/35bis"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/36</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/126.1/36"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/37</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/126.1/37"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/38</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/126.1/38"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/39</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/126.1/39"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/4</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/126.1/4"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/126.1/40</loc>
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    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/311.1/21</loc>
    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/311.1/21bis</loc>
    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/311.1/22</loc>
    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/311.1/23</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/311.1/23"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/311.1/24</loc>
    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/311.1/25</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/311.1/25"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/311.1/26</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/311.1/26"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/311.1/27</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/311.1/27"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/311.1/28</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/311.1/28"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/311.1/29</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/311.1/29"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/311.1/3</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/311.1/3"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/311.1/30</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/311.1/30"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/311.1/30bis</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/311.1/30bis"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/311.1/30ter</loc>
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    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/311.1/30ter"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/311.1/31</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/311.1/31"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/311.1/31bis</loc>
    <lastmod>2026-11-05</lastmod>
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    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/311.1/31quater"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/311.1/31ter</loc>
    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/311.1/32</loc>
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    <loc>https://legislator.ch/de/sources/law/ch/so/311.1/33</loc>
    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/311.1/39</loc>
    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/311.1/40</loc>
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    <lastmod>2026-11-05</lastmod>
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    <lastmod>2026-11-05</lastmod>
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    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/321.3/9</loc>
    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/321.3/9bis</loc>
    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/321.3/9ter</loc>
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    <loc>https://legislator.ch/de/sources/law/ch/so/321.51/1</loc>
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    <loc>https://legislator.ch/de/sources/law/ch/so/321.51/10</loc>
    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/321.51/12</loc>
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    <loc>https://legislator.ch/de/sources/law/ch/so/321.51/2</loc>
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    <lastmod>2026-11-05</lastmod>
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    <lastmod>2026-11-05</lastmod>
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    <lastmod>2026-11-05</lastmod>
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    <lastmod>2026-11-05</lastmod>
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    <lastmod>2026-11-05</lastmod>
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    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/321.51/9</loc>
    <lastmod>2026-11-05</lastmod>
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    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/322.12/1"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/322.12/10</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/322.12/10"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/331.11/22bis</loc>
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    <loc>https://legislator.ch/de/sources/law/ch/so/331.11/24bis</loc>
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    <loc>https://legislator.ch/de/sources/law/ch/so/331.11/25bis</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/331.11/25bis"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/331.11/27</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/331.11/27"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/331.11/28</loc>
    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/331.11/29</loc>
    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/331.11/29bis</loc>
    <lastmod>2026-11-05</lastmod>
    <xhtml:link rel="alternate" hreflang="de" href="https://legislator.ch/de/sources/law/ch/so/331.11/29bis"/>
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    <loc>https://legislator.ch/de/sources/law/ch/so/331.11/3</loc>
    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/331.11/31</loc>
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  <url>
    <loc>https://legislator.ch/de/sources/law/ch/so/331.11/31bis</loc>
    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/331.11/32bis</loc>
    <lastmod>2026-11-05</lastmod>
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    <lastmod>2026-11-05</lastmod>
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    <lastmod>2026-11-05</lastmod>
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    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/331.11/35</loc>
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    <loc>https://legislator.ch/de/sources/law/ch/so/331.11/36</loc>
    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/331.11/36ter</loc>
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    <loc>https://legislator.ch/de/sources/law/ch/so/614.12/40bis</loc>
    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/614.12/40ter</loc>
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    <loc>https://legislator.ch/de/sources/law/ch/so/614.159.16/7</loc>
    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/614.159.16/7bis</loc>
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    <loc>https://legislator.ch/de/sources/law/ch/so/614.159.16/8bis</loc>
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    <loc>https://legislator.ch/de/sources/law/ch/so/614.159.16/9</loc>
    <lastmod>2026-11-05</lastmod>
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    <lastmod>2026-11-05</lastmod>
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    <lastmod>2026-11-05</lastmod>
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    <lastmod>2026-11-05</lastmod>
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    <lastmod>2026-11-05</lastmod>
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    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/614.159.18/8</loc>
    <lastmod>2026-11-05</lastmod>
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    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/614.159.20/1bis</loc>
    <lastmod>2026-11-05</lastmod>
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    <loc>https://legislator.ch/de/sources/law/ch/so/625.11/25</loc>
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    <loc>https://legislator.ch/de/sources/law/ch/so/817.11/3quinquies</loc>
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