3. Dez. Attribut auf diesen Eintrag Bezug nimmt, vorgelegt werden müssen (Art. 5 Abs. 2), so bleibt Artikel 36 der Handelsregisterverordnung vom 7. Fr.; – Uhr), Fax: 99 96, Internet: Pa. Iv. .. Totalrevision der Handelsregisterverordnung (HRegV) Behörde. Several laws, in particular, the Criminal Code and the Code of Administrative Offences . material criminal law), administrative procedure, vast parts of civil law , the Commercial Registration Ordinance [Handelsregisterverordnung].

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At fund registration, handelsregisterverordnunng mention of the purpose of its functioning and its authorized property is necessary. Such offences are not registered in the Commercial register. The rules of execution of accounting are regulated in Articles hadnelsregisterverordnung and 57 of the Civil Code.

The bodies that supervise the financial market can remove a person accused of offences connected with actions in financial sector from an executive position of the companies which they observe. Main attention is paid to the description of existing types of legal persons and to the order of legal persons state registration. Thus, the legislation of Switzerland corresponds to the international obligations.


Auditors in financial sector must immediately inform the federal bank commission about any criminal actions or about serious non-observance of the law Art. All companies are to report about any changes of the information concerning the enterprise.

But under their commercial names they may accrue rights, enter obligations and be complainants and respondents in court. Log In Sign Up. The Swiss law about funds is considered as one of the most liberal in the world, so funds are widespread.

Their functioning is regulated by the Code of Obligations Articles In other words, it is not obligatory that the senior management has been involved in a crime or that the enterprise has benefited from criminal deeds. Otherwise, the company is considered as not created and a registered organization can be liquidated. Seven participants as the minimum are required for founding a cooperative society. The functioning of commercial legal entities in Switzerland is regulated by the Civil Code1 and the Code of Obligations 2.

The tax legislation does not demand the tax authority to inform about offences they find out during tax checks. Joint-stock company bodies bear three kinds of responsibility: The supervising body and the bodies carrying out criminal prosecution should exchange the information and documentation necessary for the observance of legality.


But the companies, which stopped their activity are removed from the Register, do not exist and cannot be pursued in accordance with the criminal law any more.

According to the law since January,this obligation concerns private limited companies, too; there are several levels of audit depending on the kind of a company and its size. The author outlines contemporary criminal legislation of Switzerland.

Cooperative society bodies are: An extremely decentralized structure of authorities is a matter of some difficulty. Their regulations can be found in the legislation of all cantons.

Joint-stock company bodies are: Thus, the criminal responsibility of legal entities does not exclude the possibility of criminal prosecution of natural persons.

According to Article of the Code of Obligations, all the persons registered in the Commercial register should maintain accounts and also 10 http: The associations with the turnover less thanSwiss francs are not required to be registered in the Commercial register, but they are obliged to keep accounts according to Article 69a of the Civil Code. Reorganization and other actions will not allow firms to avoid prosecution or sanctions.

Practitioner’s Corner

The following organizations are noncommercial. It appears that the Swiss legislation in this sphere could be strengthened by additional measures: Use of false accounts with a view of concealment of a crime of the third party can also be criminally liable according to Article PC obstruction of prosecution or to mean complicity in providing of false information Article PC.

In case of the creation of private limited liability companies and partnerships, the register also includes names of members or partners. Other cantonal and federal officials who do not submit to this legal obligation but find out solid evidences of infringement in tax deductions, can inform authorities which carry out criminal prosecution; by that means they are exonerated from taxation confidentiality.

At the same time, the Swiss legislation on registration of crimes does not provide the possibility to register the illegal acts made by the legal entity. The bodies that parole a defendant on bail must inform the criminal judge about it. Judicial 15 Bundesgesetz vom 8. According to item 1 of Article of the Penal Code, an enterprise can bear the criminal responsibility when it is impossible to establish the certain offender because of an inadequate character handelsregisterverorcnung execution handeldregisterverordnung duties.

On the other hand, there is no additional sanction such as exclusion from the procedure of making an application for state contract, as well as there is no true account of the legal entities brought to criminal responsibility. In any case, non- observance of professional disqualification represents a crime according to Article of the Penal Code.


This law is applicable to all criminal offences. If the false documents having legal grounds are a means of perpetration of a crime or a means of concealment of another offence which does not include forgery any moreArticle of the Penal Code should be applied in addition.

They are described in Articles of the Code of Obligations.

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Click here to sign up. To set apart the separate property of the partnership is possible in a limited partnership. Management of affairs can be performed by any person whose name is put in the trade register. For example, the admln making consolidated accounts, public enterprises especially the companies whose shares are quoted at stock exchange, and the enterprises, whose profit exceeds threshold two consecutive fiscal years 14 will be obliged to give their annual reporting for close examination to an independent auditor.

This offence concerns handelsregisterverlrdnung accounts, too.

Members of the cooperative society are jointly and severally liable within the limits of their corporate shares. In this handelsregistetverordnung, the register is not centralized, and it is divided into three parts. According to Article of the Penal Code of Switzerland, anyone who breaks the rules of keeping accounting both deliberately and accidentally is punished by a monetary penalty. According to the Resolution the yearthe Federal Ministry of Justice and Police77 carries out the general control in this sphere and may exercise jurisdiction.

Article of the Penal Code considers as criminal corruption actions made within the limits of the enterprise by any category of employees, including ordinary handelsregisterverlrdnung. This additional punishment allows the court to impose a temporary ban handelsrevisterverordnung any professional work, including activity of the director of the company or the manager of this or that legal person. The investors of such legal entities bear responsibility within the limits of the sum of their contribution into the aggregate capital of the partnership.