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Art. 305bis349
Money laundering 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 shall be liable to a custodial sentence not exceeding three years or to a monetary penalty.350 1bis. An aggravated tax misdemeanour is any of the offences set out in Article 186 of the Federal Act of 14 December 1990351 on Direct Federal Taxation and Article 59 paragraph 1 clause one of the Federal Act of 14 December 1990352 on the Harmonisation of Direct Federal Taxation at Cantonal and Communal Levels, if the tax evaded in any tax period exceeds 300 000 francs.353 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.354 A serious case is constituted, in particular, where the offender:
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.356 349Inserted by No I of the FA of 23 March 1990, in force since 1 Aug. 1990 (AS 1990 10771078; BBl 1989 II 1061). 350 Amended by No I 4 of the FA of 12 Dec. 2014 on the Implementation of the 2012 Revision of the Recommendations of the Financial Action Task Force, in force since 1 Jan. 2016 (AS 20151389; BBl 2014605). 353 Inserted by No I 4 of the FA of 12 Dec. 2014 on the Implementation of the 2012 Revision of the Recommendations of the Financial Action Task Force, in force since 1 Jan. 2016 (AS 20151389; BBl 2014605). See also the transitional provision to this amendment at the end of the text. 354 Penalties revised by No II 1 para. 16 of the FA of 13 Dec. 2002, in force since 1 Jan. 2007 (AS 2006 34593535; BBl 1999 1979). 355 Amended by Annex No II 2 of the FedD of 25 Sept. 2020 on the Approval and Implementation of the Council of Europe Convention on the Prevention of Terrorism and its Additional Protocol and the Strengthening of Criminal Justice Instruments for combating Terrorism and Organised Crime, in force since 1 July 2021 (AS 2021 360; BBl 2018 6427). 356Corrected by the Drafting Committee of the Federal Assembly (Art. 33 ParlPA; AS19741051). BGE
123 IV 70 () from 7. März 1997
Regeste: Art. 305 StGB; Begünstigung. Ein Tierpräparator, der ihm zum Ausstopfen übergebene geschützte Tiere entgegen der jagdgesetzlichen Vorschrift nicht anzeigt, macht sich nicht der Begünstigung durch Unterlassen schuldig, weil er keine Garantenstellung innehat (E. 2). Art. 59 Ziff. 2 StGB; Ersatzforderung. Bestimmung des Betrags der Ersatzforderung zulasten des Tierpräparators (E. 3). |