Swiss Criminal Code

¹ Where the acts con­sti­tut­ing of­fences un­der Art­icle 325^quater are com­mit­ted while at­tend­ing to the af­fairs of a leg­al en­tity, gen­er­al or lim­ited part­ner­ship or sole pro­pri­et­or­ship⁴¹⁶ or oth­er­wise in the pro­vi­sion of com­mer­cial or busi­ness ser­vices to an­oth­er, the crim­in­al pro­vi­sions ap­ply to those nat­ur­al per­sons who have com­mit­ted the acts.⁴¹⁷

² An em­ploy­er or prin­cip­al who is aware of the of­fence or be­comes aware of the of­fence sub­sequently and who, al­though he is in a po­s­i­tion to do so, fails to pre­vent the of­fence or to rem­edy its con­sequences shall be li­able to the same pen­al­ties as the of­fend­er.

³ If the em­ploy­er or prin­cip­al is a leg­al en­tity, gen­er­al or lim­ited part­ner­ship, sole pro­pri­et­or­ship⁴¹⁸ or cor­por­ate body without leg­al per­son­al­ity, para­graph 2 ap­plies to the culp­able man­age­ment bod­ies, mem­bers of the man­age­ment bod­ies, ex­ec­ut­ive part­ners, de facto man­agers or li­quid­at­ors.