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administrative order agreement anticipatory tax appeal apply Arbitration articles of incorporation authority bank bankruptcy Berne cantons capital choice of law Civil Code claim Code of Obligations compensation Confederation Convention corporation creditor criminal law damages day-fine debtor decisions defendant Dessemontet divorce domicile droit duty employer employment contract entitled Federal Constitution Federal Council Federal Law Federal Tribunal foreign habitual residence heirs important income individual inheritance interest judge jurisdiction Kommentar legislation liability limited marriage offense owner Parliament partnership payment Penal Code person principle Private International Law private law procedure protection provisions regulations revision revPC rules Schweizerisches securities sentence shareholders shares specific spouse statute Stock Exchange Swiss Civil Code Swiss Code Swiss courts Swiss Federal Swiss law Switzerland SWX Swiss Exchange testator third party tion tort transfer treaty worker Zivilgesetzbuch Zurich