Switzerland
Practice Relating to Rule 49. War Booty
Switzerland’s Aide-Memoire on the Ten Basic Rules of the Law of Armed Conflict (2005) states:
Rule 5
I treat people that fall into my hands humanely. I disarm them and hand them over to my superior … I respect their possessions. Only military objects that are not required for their clothing, nourishment, medical support or protection are taken away from them. …
…
Rule 8
I remain fair:
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I shall not collect “war trophies”.