Swiss Criminal Code

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

of 21 December 1937 (Status as of 1 January 2022)


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Art. 327420

Vi­ol­a­tion of ob­lig­a­tions to give no­tice of the be­ne­fi­cial own­er of shares or cap­it­al con­tri­bu­tions

 

Any per­son who wil­fully fails to com­ply with ob­lig­a­tions un­der Art­icle 697j para­graphs 1–4 or Art­icle 790a para­graphs 1–4 of the CO421 to give no­tice of be­ne­fi­cial own­er of shares or cap­it­al con­tri­bu­tions shall be li­able to a fine.

420Amended by No I 2 of the FA of 21 June 2019 on Im­ple­ment­ing the Re­com­mend­a­tions of the Glob­al For­um on Trans­par­ency and Trans­fer of In­form­a­tion for Tax Pur­poses, in force since 1 Nov. 2019 (AS 2019 3161; BBl 2019 279).

421 SR 220

 
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