Swiss Criminal Code

of 21 December 1937 (Status as of 22 November 2022)


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Art. 327422

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 CO423 to give no­tice of be­ne­fi­cial own­er of shares or cap­it­al con­tri­bu­tions shall be li­able to a fine.

422Amended 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).

423 SR 220

 
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