Civil Code Article 699
This English translation was last updated on 2021-01-20, but the Chinese text was amended on 2026-08-17. Later amendments may not be reflected in the translation — please refer to the Chinese text.
If there is a balance of assets remaining, after the payment of the debts and the return of contributions, it shall be divided among the partners, in the proportion in which they are entitled to the profits.
中文原文 民法第699條
合夥財產，於清償合夥債務及返還各合夥人出資後，尚有賸餘者，按各合夥人應受分配利益之成數分配之。