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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Now the authorized capital of the limited liability company should exceedSwiss francs and is to be brought at once in full volume. In this canton, the register is not centralized, and it is divided into three parts.

The supervising body and the bodies carrying out criminal prosecution should exchange the information and documentation necessary for the observance of legality. Article of the Penal Code specifies the penalty up to 5 million Swiss francs as a punishment for legal entities. The information arrived in the Register is centralized and checked at the federal level by the Federal Agency of commercial registration 5.

Help Center Find new research papers in: 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. According to the Resolution the yearthe Federal Ministry of Justice and Police77 carries out the general control in this sphere and may exercise jurisdiction.

Cooperative society bodies are: An auditing department can be established in the limited liability company.

Practitioner’s Corner

All companies are to report about any changes of the information concerning the enterprise. This additional punishment allows the court to impose a temporary ban for any professional work, including activity of the director of the company or the manager of this or that legal person.


This offence concerns incomplete accounts, too. Both one and some persons or trading societies Handelsgesellschaften can be founders. The law defined the supervising body authorized to appoint, check and sanction auditors. The responsibility for obligations of this kind of legal entity is carried only within the limits of its property.

This addmin must be accessible to the third parties. The author outlines contemporary criminal legislation of Switzerland.

Tax authority carries out the audit of accounts; requests the confirming documentation regularly or regarding certain incomes and expenses, both concerning the credit and the debit. They must be registered in the Commercial Register if they carry out a commercial activity. The Commercial Register is generally accessible. 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.

Joint-stock company bodies are: Other cantonal and federal officials who do not submit to this legal obligation but find out solid evidences of infringement in tax deductions, can inform authorities which carry out criminal prosecution; by that means they are exonerated from taxation confidentiality.

It appears that the Swiss legislation in this sphere could be strengthened by additional measures: The new legislation on auditing September 1st, established the procedure of confirmation and supervision of work of individual persons and organizations providing audit services.

In other words, it is not obligatory that the senior management has been involved in a crime or that the enterprise has benefited from criminal deeds.


Enter the email address you signed up with and handelsregisterverordnunv email you a reset link. Judicial 15 Bundesgesetz vom 8. Associations and funds are formed by acceptance of the charter containing the necessary information concerning the purposes, resources and the organization form.


At registration, handelsrwgisterverordnung legal entity receives its own identification number6. 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. Auditors in financial sector must immediately inform the federal handdlsregisterverordnung commission about any criminal actions or about serious non-observance of the law Art.

They are described in Articles of the Code of Obligations. Sincefunds are made responsible for their accounting and establishing of an auditing department.

The administrative board exercises the direction of the routine affairs, keeps supervision, organizes the accounting and so on. On the federal web site, it is possible to search by various criteria and keywords, handelsregistervfrordnung the names of people, its constitutive bodies and some persons authorized to subscribe their name to a document.

The registration in the Commercial Register is obligatory for all above- mentioned legal entities with the exception of public associations noninvolved in any commercial activity. 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. Item 1 of Article of the Penal Code concerns all dangerous crimes and crimes of middle gravity hqndelsregisterverordnung item 2 concerns 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.