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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Practitioner’s Corner

Their functioning is regulated by the Code of Obligations Articles According to item 1 of Article of the Penal Code, an enterprise can bear the criminal responsibility when it is impossible to establish the certain offender because of an inadequate character of execution of duties. Remember me on this computer. The administrative board exercises the direction of the routine affairs, keeps supervision, organizes the accounting and so on. An auditing department can be established in the limited liability company.

The register in Switzerland is carried out at the cantonal level, except for the canton Valais. 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.

Associations and afmin are formed by acceptance of the charter containing the necessary information concerning the purposes, resources and the organization form. Since The Regulation of Commercial Register becomes effective. The general meeting takes decisions about making changes in the charter; forming of the administrative board and the auditing department; the confirmation of the annual report; and handelsregistrverordnung profit distribution.

Both one and some persons or trading societies Handelsgesellschaften can be founders. The supervising body and the bodies carrying out criminal prosecution should exchange the information and documentation necessary for the observance of legality. The bodies which are responsible for tax levy can exercise inspections, carry out audits and examine accounts and confirm documents at the place in question.

The auditing department examines the accounting and annual report for compliance with the law and the charter. More detailed information is necessary for public joint-stock companies, the companies with limited liability, limited partnerships. Their regulations can be found in the legislation of all cantons. This one can be made by the audit firm which conducted the accounting only in the case if the auditor personally handelsregisterverordnunng not operate the accounts of the company in question.


The transfer of shares in private limited liability companies should also be included in the commercial register. But under their commercial names they may accrue rights, enter obligations and be complainants and respondents in court. However, in the majority of cantons to inform about serious offences by the officials is standard so do officials from taxation authority.

According to the Resolution the yearthe Federal Ministry of Justice and Police77 carries out the general control in this sphere and may exercise jurisdiction.

It may be spent on definite purposes. 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.


Otherwise, the company is considered as not created and a registered organization can be liquidated. Article of the Penal Code specifies the penalty up to 5 million Swiss francs as a punishment for legal entities. 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 court should take into consideration gravity of damage, the organizational character of inadequate execution of duties regarding the enterprise, the caused damage and a financial solvency of the company.

Judicial 15 Bundesgesetz vom 8. 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.

Log In Sign Up. 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.

The basis of legal regulation are Articles of the Code of Obligations. The rules of execution of accounting are regulated in Articles 52 and 57 of the Civil Code. 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 subscribe 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.


The Commercial Register contains the most important information on each enterprise, including the trading name, the official address of the registration of the company, its purpose, names, addresses and its belonging to a state. According to Articles 67 and 67a of the Penal Code of Switzerland 88, the court can apply disqualification in full or in part to the persons who make offences during their professional, industrial or commercial actions and who are—as a result—sentenced to imprisonment more than for six months really or conditionallyor to the penalty more than for working days.

The following information is necessary: In case of the creation of private limited liability companies and partnerships, the register also includes names of members or partners. The information arrived in the Register is centralized and checked at the federal level by the Federal Agency of commercial registration 5.

It includes an interdiction to carry out similar activity for the term from six months till five years if there is a reason to suspect the occurrence of the further offences.

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. Besides the penalty, additional measures confiscation and judgment promulgation can be applied to legal entities. 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.

Help Center Find new research papers in: The new legislation on auditing September 1st, established the procedure of confirmation and supervision of work of individual persons and organizations providing audit services.