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 Commercial Register is generally accessible. 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.

They are described in Articles of the Code of Obligations. Such offences are not registered in the Commercial register. The law defined the supervising body authorized to appoint, check and sanction auditors.

The same sanctions are specified in Article of the Penal Code for destruction of the documents having legal grounds accounts or other confirming documents. Log In Sign Up. Article of the Penal Code considers as criminal corruption actions made within the limits of the enterprise by any category of employees, including ordinary employees.

The information arrived in the Register is centralized and checked at the federal level by the Federal Agency of commercial registration 5. Sincefunds are made responsible for their accounting and establishing of an auditing department. Thus, the legislation of Hanrelsregisterverordnung corresponds to the international obligations.

The functioning of commercial legal entities in Switzerland is regulated by the Civil Code1 and the Code of Obligations 2. The problem of the status and independence of the federal prosecution is not defined up to the end and still open The basis of legal regulation are Articles damin the Code of Obligations. Fund functioning is regulated by Articles 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.


Tax authority carries out the audit of accounts; requests the confirming documentation regularly or regarding certain incomes and expenses, both concerning the credit and the debit. No less than 50, Swiss francs should be brought in the authorized capital in the form of cash and property contributions. The rules of execution of handelsregisterverordnunv are regulated in Articles 52 and 57 of the Civil Code.


The auditing department examines the accounting and annual report for compliance with the law and the charter. 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. Item 1 of Article of the Penal Code concerns all dangerous crimes and crimes of middle gravity while item 2 concerns only corruption actions of officials of Switzerland or other countries, expressed in protection, money-laundering, corruption actions in a private sector, in activity of the organized criminal groups and in terrorism financing.

But under their commercial names they may accrue rights, enter obligations and be complainants and respondents in court. The associations with the turnover less thanSwiss francs are not required to be registered in the Commercial register, but they are obliged to keep accounts according to Article 69a of the Civil Code.

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. 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. In any case, non- observance of professional disqualification represents a crime according to Article of the Penal Code.


Otherwise, the company is considered as not created and a registered organization can be liquidated. Members of the cooperative society are jointly and severally liable within the limits of their corporate shares. If it is false or inexact, the registration personnel orders the company to correct discrepancy.

Practitioner’s Corner

To set apart the separate property of the partnership is possible in a limited partnership. Courts inform the Register about the announcement of any professional disqualification.

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

Seven participants as the minimum are required for founding a cooperative society. The type of offences in the private sector which is prosecuted only if there is a complaint, deprives law enforcement agencies of some legal possibilities19 for example, Art.

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This law is applicable to all criminal offences. According to the Resolution the yearthe Federal Ministry of Justice and Police77 carries out the general control in this sphere and may exercise jurisdiction. Handelsregistefverordnung regulations can be found in the legislation of all cantons. 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.