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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In any case, non- observance of professional disqualification represents a crime according to Article of the Penal Code. The problem of the status and independence of the federal prosecution is not defined up to the end and still open 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.

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 bank commission about any criminal actions or about serious non-observance of the law Art. Main attention is paid to the description of existing types of legal persons and to the order of legal persons state registration.


The transfer of shares in private limited liability companies should also be included in the commercial register. 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.

Their functioning is regulated by the Code of Obligations Articles The following information is necessary: Article of the Penal Code specifies the penalty up to 5 million Swiss francs as a punishment for legal entities. Judicial 15 Bundesgesetz vom 8. The following organizations are noncommercial. 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.


Practitioner’s Corner

Their regulations can be found in the legislation of all cantons. The new legislation on auditing September 1st, established the procedure of confirmation and supervision of work of individual persons and organizations providing audit services. The nominal price of a stock cannot be less than 1 Swiss centime.

Associations and funds are formed by acceptance of the charter containing the necessary information handelsregisterverordnkng the purposes, resources and the organization form. Remember me on this computer. The law defined the supervising body authorized to appoint, check and sanction auditors.

Courts inform the Register about the announcement of any professional disqualification. This information must be accessible to the third parties.

The rules of execution of accounting are regulated in Articles 52 and 57 of the Civil Code. 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 a profit distribution.

It may be spent on definite purposes. For example, the companies making consolidated accounts, public enterprises especially the companies whose shares are quoted at stock exchange, and the enterprises, whose profit exceeds threshold two consecutive fiscal years 14 will be obliged to give their annual reporting for close examination to an independent auditor.

On the other hand, there is no additional sanction such as exclusion from the procedure of making an application for state contract, as well as there is no true account of the legal entities brought to criminal responsibility. This offence concerns incomplete accounts, too. Both one and some persons or trading societies Handelsgesellschaften can be founders. Cooperative society bodies are: At the same time, the Swiss legislation on registration of crimes does not provide the possibility handeleregisterverordnung register the illegal acts made by the legal entity.

The supervising body and the bodies carrying out criminal prosecution should exchange the information and documentation necessary for the observance of legality. All companies are to report about any changes of the information concerning the enterprise.

At registration, each legal entity receives its own identification number6. 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. The auditing department examines the accounting and annual report for compliance with the law and the charter.


The investors of such legal entities bear responsibility within the limits of the sum of their contribution into the aggregate capital of the partnership. The basis of legal regulation are Articles of the Code of Obligations. Thus, the legislation of Switzerland corresponds to the international obligations.

If it is false or inexact, the registration personnel orders the company to correct discrepancy. Fund functioning is regulated by Articles of the Civil Code. The responsibility for obligations of this kind of legal entity is carried only within the limits of its property. 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 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.

These business enterprises represent an association of two persons at the minimum; one of them bears asmin responsibility by all his property. The functioning of commercial legal entities in Switzerland is regulated by the Civil Code1 and the Code of Obligations 2. More detailed information is necessary for public joint-stock companies, the companies with limited liability, limited partnerships.

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

According to Article of the Code of Handelsregistervverordnung, all the persons registered in the Commercial register should maintain accounts and also 10 http: Help Center Find new research papers in: The bodies which are responsible for tax levy handelsregisterverordnun exercise inspections, carry out audits and examine accounts and confirm documents at the place in question.