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 functioning of commercial legal entities in Switzerland is regulated by the Civil Code1 and the Code of Obligations 2. The following organizations are noncommercial.

The responsibility for obligations of this kind of legal entity is carried only within the limits of its handelsregisterveerordnung.

Remember me on this computer. If the false documents having legal grounds are a means of perpetration of a crime or a means of concealment of another offence which does not include forgery any moreArticle of the Penal Code should be applied in addition. The Swiss law about funds is considered as one of the most liberal in the world, so funds are widespread.


Main attention is paid to the description of existing types of legal persons and to the order of legal persons state registration. To set apart the separate property of the partnership is possible in a limited partnership. These business enterprises represent an association of two persons at the minimum; one of them bears full responsibility by all his property. It may be spent on definite purposes. This offence concerns incomplete accounts, too.

On the other hand, there is no additional sanction such as exclusion from the procedure of making an application for state contract, as well as there is no true account of the legal entities brought to criminal responsibility.

Practitioner’s Corner

The bodies that parole a defendant on bail must inform the criminal judge about it. More detailed information axmin necessary for public joint-stock companies, the companies with limited liability, limited partnerships. Their functioning is regulated by the Code of Obligations Articles The supervising body and the bodies carrying out criminal prosecution should exchange the information and documentation necessary for the observance of legality.


According to item 1 of Article of the Penal Code, an enterprise can bear the criminal responsibility when it is handelstegisterverordnung to establish the certain offender because of an inadequate character of execution of duties. Now handelsregistrverordnung authorized capital of the limited liability company should exceedSwiss francs and is to be brought at once in full volume.

The transfer of shares in private limited liability companies should also be included in the commercial register. According to Article of the Code of Obligations, all the persons registered in the Commercial register should maintain accounts and also 10 http: The nominal price of a stock cannot be less than 1 Swiss centime. It appears that the Swiss legislation in this sphere could be strengthened by additional measures: The register in Switzerland is carried out at the cantonal level, except for handelsregistevrerordnung canton Valais.

The amendments into the norms of this act came into force since January 1st, The majority of legal entities in Switzerland must give possibility for audit of their accounting. Other cantonal and federal officials who do not submit to this legal obligation but find out solid evidences of infringement hancelsregisterverordnung tax deductions, can inform authorities which carry out criminal damin by that means they are exonerated from taxation confidentiality.

The handelsreggisterverordnung of the status and independence of the federal prosecution is not defined up to the end and still open 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 following information is necessary: It demands reinforcement of the contact between the departments for the detection of offences. This one can be made by the audit firm which conducted the accounting only in the case if the auditor personally did not operate the accounts of the company in question. Sincefunds are made responsible for their accounting and establishing of an auditing department.


Otherwise, the company is considered as not created and a registered organization can be liquidated. In this canton, the register is not centralized, and it is divided into three parts.

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.

DomizilPlus – domicile for companies and corporate services

Thus, the legislation of Switzerland corresponds to handelsregistreverordnung international obligations. A cooperative society is a legal entity that represents an association of unlimited number of people or trading companies for the purpose of mutual assistance. Cooperative society bodies are: At registration, each legal entity receives its own identification number6.

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. This law is applicable to all criminal offences. admni

In item 2 of Article of the Penal Code, they list the crimes for which the enterprise can bear also a criminal responsibility, if handelsregisetrverordnung has not undertaken all reasonable and handelsregisterverorrdnung steps for offence prevention.

Thus, the criminal responsibility of legal entities does not exclude the possibility of criminal prosecution of natural persons. Seven participants as the minimum are required for founding a cooperative society. The author outlines contemporary criminal legislation of Switzerland.

Author: admin