Swiss Criminal Code (SCC)

Art. 327SCC from 2022

Art. 327

Any person who wilfully fails to comply with obligations under Article 697j paragraphs 1–4 or Article 790a paragraphs 1–4 of the CO⁴²³ to give notice of beneficial owner of shares or capital contributions shall be liable to a fine.

⁴²² Amended by No I 2 of the FA of 21 June 2019 on Implementing the Recommendations of the Global Forum on Transparency and Transfer of Information for Tax Purposes, in force since 1 Nov. 2019 (AS 2019 3161; BBl 2019 279).

⁴²³ SR 220