Art. 327a SCC from 2023
Art. 327a Violation of company law obligations on keeping registers (1)
A person shall be liable to a fine if he or she wilfully fails to keep any of the following registers in accordance with the regulations or if he or she infringes associated company law obligations:a. in the case of a company limited by shares: the share register in accordance with Article 686 paragraphs 1–3 and 5 CO (2) or the register of the beneficial owners of the shares in accordance with Article 697l CO;b. in the case of a limited liability company: the register of contributions in accordance with Article 790 paragraphs 1–3 and 5 CO or the register of the beneficial owners of the capital contributions in accordance with Article 790a paragraph 5 CO in conjunction with Article 697l CO;c. in the case of a cooperative: the register of cooperative members in accordance with Article 837 paragraphs 1 and 2 CO;d. in the case of an investment company with variable capital (Art. 36 of the Collective Investment Schemes Act of 23 June 2006 (3) ); the share register recording the company shareholders or the register of the beneficial owners of the shares held by the company shareholders in accordance with Article 46 paragraph 3 of the Collective Investment Schemes Act of 23 June 2006.
(1) Inserted 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]).
(2) [SR 220]
(3) [SR 951.31]
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
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