Swiss Criminal Code

1. Any per­son who by law, an of­fi­cial or­der, a leg­al trans­ac­tion or au­thor­isa­tion gran­ted to him, has been en­trus­ted with the man­age­ment of the prop­erty of an­oth­er or the su­per­vi­sion of such man­age­ment, and in the course of and in breach of his du­ties causes or per­mits that oth­er per­son to sus­tain fin­an­cial loss shall be li­able to a cus­todi­al sen­tence not ex­ceed­ing three years or to a mon­et­ary pen­alty.

Any per­son who acts in the same man­ner in his ca­pa­city as the man­ager of a busi­ness but without spe­cif­ic in­struc­tions shall be li­able to the same pen­alty.

If the of­fend­er acts with a view to se­cur­ing an un­law­ful fin­an­cial gain for him­self or an­oth­er, a cus­todi­al sen­tence not ex­ceed­ing five years or to mon­et­ary pen­alty shall be im­posed.²¹⁸

2. Any per­son who, with a view to se­cur­ing an un­law­ful gain for him­self or an­oth­er, ab­uses the au­thor­ity gran­ted to him by stat­ute, an of­fi­cial or­der or a leg­al trans­ac­tion to act on be­half of an­oth­er and as a res­ult causes that oth­er per­son to sus­tain fin­an­cial loss shall be li­able to a cus­todi­al sen­tence not ex­ceed­ing five years or to a mon­et­ary pen­alty.

3. Crim­in­al mis­man­age­ment to the det­ri­ment of a re­l­at­ive or fam­ily mem­ber is pro­sec­uted only on com­plaint.