Swiss Criminal Code

¹ If a felony or mis­de­mean­our is com­mit­ted in an un­der­tak­ing in the ex­er­cise of com­mer­cial activ­it­ies in ac­cord­ance with the ob­jects of the un­der­tak­ing and if it is not pos­sible to at­trib­ute this act to any spe­cif­ic nat­ur­al per­son due to the in­ad­equate or­gan­isa­tion of the un­der­tak­ing, then the felony or mis­de­mean­our is at­trib­uted to the un­der­tak­ing. In such cases, the un­der­tak­ing shall be li­able to a fine not ex­ceed­ing 5 mil­lion francs.

² If the of­fence com­mit­ted falls un­der Art­icles 260^ter, 260^quin­quies, 305^bis, 322^ter, 322^quin­quies, 322^sep­ties para­graph 1 or 322^octies, the un­der­tak­ing is pen­al­ised ir­re­spect­ive of the crim­in­al li­ab­il­ity of any nat­ur­al per­sons, provided the un­der­tak­ing has failed to take all the reas­on­able or­gan­isa­tion­al meas­ures that are re­quired in or­der to pre­vent such an of­fence.¹⁴⁶

³ The court as­sesses the fine in par­tic­u­lar in ac­cord­ance with the ser­i­ous­ness of the of­fence, the ser­i­ous­ness of the or­gan­isa­tion­al in­ad­equa­cies and of the loss or dam­age caused, and based on the eco­nom­ic abil­ity of the un­der­tak­ing to pay the fine.

⁴ Un­der­tak­ings with­in the mean­ing of this title are:

a.

any leg­al en­tity un­der private law;

b.

any leg­al en­tity un­der pub­lic law with ex­cep­tion of loc­al au­thor­it­ies;

c.

com­pan­ies;

d.

sole pro­pri­et­or­ships¹⁴⁷.