SCC Art. 154 -

Einleitung zur Rechtsnorm SCC:

Art. 154 SCC from 2025

Art. 154 Criminal liability of members of the board of directors and the executive board of companies whose shares are listed on a stock exchange ⁽¹⁾

¹ Any person who, as a member of the board of directors or the executive board of a company whose shares are listed on a stock exchange, pays or accepts remuneration that is not permitted in terms of Article 735c letters 1, 5 and 6 of the Code of Obligations (CO) ⁽²⁾ , if applicable in conjunction with Article 735d number 1 CO, shall be liable to a custodial sentence not exceeding three years and to a monetary penalty.

² Any person who, as a member of the board of directors of a company whose shares are listed on a stock exchange, carries out any of the following acts shall be liable to a custodial sentence not exceeding three years or to a monetary penalty:

³ If the perpetrator merely accepts the possibility that an offence under paragraph 1 or 2 may be committed, he or she shall not be liable to prosecution under these provisions.

⁴ In calculating the monetary penalty, the court shall not be bound by the maximum value of a daily penalty unit (Art. 34 para. 2 first sentence); however, the monetary penalty may not exceed six times the annual remuneration agreed with the company concerned at the time of the offence.