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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 responsibility for obligations of this kind of legal entity is carried only within the limits of its property. Fund functioning is regulated by Articles of the Civil Code. Joint-stock company bodies bear three kinds of responsibility: All companies are to report about any changes of the information concerning the enterprise. This one can be made by the audit firm which conducted handelsregistergerordnung accounting only in the case if the auditor personally did not operate the accounts of the company in question.

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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.

Since The Regulation of Commercial Register becomes effective. The following organizations are noncommercial. Members of the cooperative society are jointly and severally liable within the limits of their corporate shares. Both one and some persons or trading societies Handelsgesellschaften can be founders. But under their commercial names they may accrue rights, enter obligations and be complainants and respondents in court.


The amendments into the norms of this act came into force since January 1st, The author outlines contemporary criminal legislation of Switzerland. The Swiss law about funds is considered as one of the most liberal in the world, so funds are widespread. Article of the Penal Code specifies the penalty up to 5 million Swiss francs as a punishment for legal entities. The same sanctions are specified in Article of the Penal Code for destruction of the documents having legal grounds accounts or other confirming documents.

Besides, according to Article of the Penal Code false documents having legal grounds 13falsification of accounts or confirming documents provides imprisonment for the term of five years or a monetary penalty.

Sincefunds are made responsible for their accounting and establishing of an auditing department. At registration, each legal entity receives its own identification number6. The law defined the supervising body authorized to appoint, check and sanction auditors. Management of affairs can admln performed by any person whose name is put in the trade register. In item 2 of Article of the Penal Code, they list the crimes for which the enterprise can bear also a criminal responsibility, if it has not undertaken all reasonable and necessary steps for offence prevention.

The bodies that supervise the financial market can remove a person accused of offences connected with actions in financial sector from an executive position of the companies which they observe.

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. They must be registered in the Commercial Uandelsregisterverordnung if they carry out a commercial activity.

Practitioner’s Corner

The nominal price handrlsregisterverordnung a stock cannot be less than 1 Swiss centime. Judicial 15 Bundesgesetz vom 8. The administrative board exercises the direction of the routine affairs, keeps supervision, organizes the accounting and so on. These business enterprises represent an association of two persons at the minimum; one of them bears full responsibility by all his property.


In other words, it is not obligatory that the damin management has been involved in a crime or that the enterprise has benefited from criminal deeds. Click here to sign up.

The new legislation on auditing September 1st, established the procedure of confirmation and supervision of work of individual persons and organizations providing audit services. 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 handelsregisterverordnujg 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 the same criminal case.

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. The bodies that parole a defendant on bail must inform the criminal judge about it. Auditors in financial sector must immediately inform the federal bank commission about any criminal actions or about serious non-observance of the law Art. It remains disputable whether the confirming documentation has legal grounds because it is simply essential to the commercial accounting.