Art. 327 SCC from 2025
Art. 327 Violation of obligations to give notice of the beneficial owner of shares or capital contributions (1)
Any person who wilfully fails to comply with obligations under Article 697j paragraphs 1–4 or Article 790a paragraphs 1–4 of the CO (2) to give notice of beneficial owner of shares or capital contributions shall be liable to a fine.
(1) Amended 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
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
