Swiss Criminal Code

A spe­cial ob­lig­a­tion, the vi­ol­a­tion of which es­tab­lishes or in­creases crim­in­al li­ab­il­ity, and which is in­cum­bent only on the leg­al en­tity, the com­pany or the sole pro­pri­et­or­ship¹⁹, is at­trib­uted to a nat­ur­al per­son, if that per­son acts:

a.

as a gov­ern­ing of­ficer or as a mem­ber of a gov­ern­ing of­ficer of a leg­al en­tity;

b.

as a part­ner;

c.

as an em­ploy­ee with in­de­pend­ent de­cision-mak­ing au­thor­ity in his field of activ­ity with­in a leg­al en­tity, a com­pany or a sole pro­pri­et­or­ship²⁰; or

d.

without be­ing a gov­ern­ing of­ficer, mem­ber of a gov­ern­ing of­ficer, part­ner or em­ploy­ee, as the de facto man­ager.