3. Dez. Attribut auf diesen Eintrag Bezug nimmt, vorgelegt werden müssen (Art. 5 Abs. 2), so bleibt Artikel 36 der Handelsregisterverordnung vom 7. Fr.; – Uhr), Fax: 99 96, Internet: Pa. Iv. .. Totalrevision der Handelsregisterverordnung (HRegV) Behörde. Several laws, in particular, the Criminal Code and the Code of Administrative Offences . material criminal law), administrative procedure, vast parts of civil law , the Commercial Registration Ordinance [Handelsregisterverordnung].

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The supervising body and the bodies carrying out criminal prosecution should exchange the information and documentation necessary for the observance of legality.

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The associations with the turnover less thanSwiss francs are not required to be registered in the Commercial register, but they are obliged to keep accounts according to Article 69a of the Civil Code. The register in Switzerland is carried out at the cantonal level, except for the canton Valais. Auditors in financial sector must immediately inform the federal bank commission about any criminal actions or handelsregixterverordnung serious non-observance of the law Art.

The law defined the supervising body authorized to appoint, check and sanction auditors.

In practice, the absence of such a register makes extremely difficult or even impossible to apply the given norms to the legal entities that committed similar crimes repeatedly, or to check their disqualification, for example in the form of exclusion from the procedure of making an application for a state contract.

Cooperative society bodies are: Joint-stock company bodies bear three kinds of responsibility: The court should take into consideration gravity of damage, the organizational character of inadequate execution of duties regarding the enterprise, the caused damage and a financial solvency of the company.

According to Article of the Penal Code of Switzerland, anyone who breaks the rules of keeping accounting both deliberately and accidentally is punished by a monetary penalty. The author outlines contemporary criminal legislation of Switzerland. According to item 1 of Article of the Penal Code, an enterprise can bear the criminal responsibility when it is impossible to establish the certain offender because of an inadequate character of execution of duties.

This offence concerns incomplete accounts, too. The bodies which are responsible for tax levy can exercise inspections, carry out audits and examine accounts and confirm documents at the place in question. More detailed information is necessary for public joint-stock companies, the companies with limited liability, limited partnerships.


This information must be accessible to the third parties. Skip to main content. The majority of legal entities in Switzerland must give possibility for audit of their accounting.

The Commercial Register contains the most important information on each enterprise, including the trading name, the official address of the registration of the company, its purpose, names, addresses and its belonging to a state. Although the general partnership is not a legal entity, it may have isolated property and act in court in protection of their founders, at the same time not the partnership but partners are the bearers of their concrete rights and duties.

Use of false accounts with a view of concealment of a crime of the third party can also be criminally liable according to Article PC obstruction of prosecution or to mean complicity in providing of false information Article PC. The amendments into the norms of this act came into force since January 1st, An auditing department can be established in the limited liability company.

Assets of these both kinds of enterprises do not belong to the partnership on the whole, but to partners in common. The information arrived in the Register is centralized and checked at the federal level by the Federal Agency of commercial registration 5.

This law is applicable to all criminal offences. Judicial 15 Bundesgesetz vom 8.

Practitioner’s Corner

Now the authorized capital of the limited liability company should exceedSwiss francs and is to be brought at once in full volume. At unity of principles of conducting criminal case and if Articles and a obviously did not establish other, guilt of any of 50 holders of the securities specified in Article of the Code of Obligations, providing the official right to a share in profit or at liquidation, or the preferential right to subscribe for new shares is pursued under the law concerning the given persons, and the criminal responsibility of their employer will be defined within the limits of handelsregisterverordnujg same criminal case.

Till January 1st, the registration of organizations was regulated by The Regulation of Commercial Register handelsrrgisterverordnung The new law does not oblige the auditors to inform the bodies carrying out criminal prosecution about the offences found out during execution of their official duties.

Thus, the criminal responsibility of legal entities does not exclude the possibility of criminal prosecution of natural persons. Management of affairs can be performed by any person whose name is put in the trade register. The investors of such legal entities bear responsibility within the limits of the sum of their contribution into the aggregate capital of the partnership. Their functioning is regulated by the Code of Obligations Articles If the forged documents are intended to mislead investigation, prosecution for swindle Article PC or providing of false information about commercial activity Article PC is possible.


At the same time, the Swiss legislation on registration of crimes does not provide the possibility to register the illegal acts made by the legal entity. Remember me on this computer. In any case, non- observance of professional disqualification represents a crime according to Article of the Penal Code.

In case of the creation of private limited liability companies and partnerships, the register also includes names of members or partners.

According to the law since January,this obligation concerns private limited companies, too; there are several levels of audit depending on the kind of a company and its size. Their regulations can be found in the legislation of all cantons. The problem of the status and independence of the federal prosecution is not defined up to the end and still open No less than 50, Swiss francs should be brought in the authorized capital in the form of cash and property contributions.

Otherwise, the company is considered as not created and a registered organization can be handelsregiterverordnung. They are described in Articles of the Code of Obligations. The general meeting takes decisions about making changes in the charter; forming of the administrative board handelsregisterverogdnung the auditing department; the confirmation of the annual report; and a profit distribution.

The auditing department examines the accounting and annual report for compliance with the law and the charter. Main attention is paid to the description of existing types of legal persons and to the order of legal persons state registration. Item 1 of Article of the Penal Code concerns all dangerous crimes and crimes of middle gravity while item 2 hanselsregisterverordnung only corruption actions of officials of Switzerland or other countries, expressed in protection, money-laundering, corruption actions in a private sector, in activity of the organized criminal groups and in terrorism financing.

Help Center Find new research papers in: However, in the majority of cantons to inform about serious offences by the officials is standard so do officials from taxation authority.