The provisions of this Article shall apply:
1) to natural persons engaged in an independent professional, civil, commercial handicraft
or agricultural activity;
2) to natural persons who are top executives of legal entities subject to reorganization or
assets liquidation proceedings;
3) to natural persons who are permanent representatives of legal entities referred to in no.2°
above.
The top executives of legal entities referred to in this Article are top executives, de jure or de
facto, whether salaried or not.
Unofficial translation
Spot-checked
In force from 10 September 2015
Source page 108