Swiss Criminal Code

1. Any per­son who car­ries out an act that is aimed at frus­trat­ing the iden­ti­fic­a­tion of the ori­gin, the tra­cing or the for­feit­ure of as­sets which he knows or must as­sume ori­gin­ate from a felony or ag­grav­ated tax mis­de­mean­our is li­able to a cus­todi­al sen­tence not ex­ceed­ing three years or to a mon­et­ary pen­alty.²

1^bis. An ag­grav­ated tax mis­de­mean­our is any of the of­fences set out in Art­icle 186 of the Fed­er­al Act of 14 Decem­ber 1990³ on Dir­ect Fed­er­al Tax­a­tion and Art­icle 59 para­graph 1 clause one of the Fed­er­al Act of 14 Decem­ber 1990⁴ on the Har­mon­isa­tion of Dir­ect Fed­er­al Tax­a­tion at Can­ton­al and Com­mun­al Levels, if the tax evaded in any tax peri­od ex­ceeds 300 000 francs.⁵

2. In ser­i­ous cases, the pen­alty is a cus­todi­al sen­tence not ex­ceed­ing five years or a mon­et­ary pen­alty. A cus­todi­al sen­tence is com­bined with a mon­et­ary pen­alty not ex­ceed­ing 500 daily pen­alty units.⁶

A ser­i­ous case is con­sti­tuted, in par­tic­u­lar, where the of­fend­er:

a.

acts as a mem­ber of a crim­in­al or­gan­isa­tion;

b.

acts as a mem­ber of a group that has been formed for the pur­pose of the con­tin­ued con­duct of money laun­der­ing activ­it­ies; or

c.

achieves a large turnover or sub­stan­tial profit through com­mer­cial money laun­der­ing.

3. The of­fend­er is also li­able to the fore­go­ing pen­al­ties where the main of­fence was com­mit­ted abroad, provided such an of­fence is also li­able to pro­sec­u­tion at the place of com­mis­sion.⁷