Swiss Criminal Code

The fol­low­ing per­sons are li­able to a fine:

1. any adult per­son who shared a house­hold with a debt­or who is de­ceased or has ab­sconded and who fails to dis­close full de­tails of that debt­or's as­sets and to make them­selves avail­able to the Bank­ruptcy Of­fice (Art. 222 para. 2 DEBA²);

2. any debt­or of a bank­rupt who fails to re­port to the Bank­ruptcy Of­fice with­in the time lim­it (Art. 232 para. 2 para. 3 DEBA);

3. any per­son who pos­sesses items be­long­ing to a debt­or as a pledge or for any oth­er reas­on and fails to de­liv­er such items to the Bank­ruptcy Of­fice with­in the time lim­it (Art. 232 para. 2 para. 4 DEBA);

4. any per­son who pos­sesses items be­long­ing to a debt­or as a pledgee and fails to de­liv­er such items to the li­quid­at­ors after ex­piry of the time lim­it for real­isa­tion (Art. 324 para. 2 DEBA);

5. any third party who fails to com­ply with his duty to provide in­form­a­tion and to de­liv­er as­sets in ac­cord­ance with Art­icles 57a para­graph 1, 91 para­graph 4, 163 para­graph 2, 222 para­graph 4 and 345 para­graph 1³ of the DEBA.