An economic-crime matter begins with exact offence elements, intent, each participant's role and the conduct's Swiss nexus.
Tax& Law+7 (495) 221 31 46Discuss a matter
SR 311.0 · Editorial explanation
Economic Crime and Enterprise Liability under the Swiss Criminal Code
The Code is in force; this review used the official Fedlex consolidation dated 12 June 2026. It is an independently authored editorial explanation, does not reproduce the full text and is not an official translation.
Key takeaways
Key takeaways
This material explains the official publication without reproducing it and is not an official translation or individual advice. Current legislation, cantonal practice and the facts must be checked before application.
Article 102 permits enterprise liability where an organisational deficiency is established; it does not displace analysis of individual liability.
Fraud, misappropriation, criminal mismanagement, forgery, bribery and money laundering each have distinct elements and evidential thresholds.
Confiscation and compensatory claims require an early map of assets, ownership, flows and good-faith third-party rights.
01
Enterprise liability and organisational deficiency
Article 102 contains two distinct mechanisms. Under the general rule, an offence committed within an enterprise in the course of business may be attributed to it when inadequate organisation prevents identification of the responsible natural person. For a limited catalogue of offences, including specified bribery and financial offences, the enterprise may be liable for failing to take all reasonable and necessary organisational measures irrespective of an individual's punishment. The review therefore tests authority lines, controls, compliance, training, escalation and how procedures operated in fact, not merely whether policies existed.
02
Economic-offence map and evidence
Transaction facts should not automatically be labelled fraud or criminal mismanagement. Each offence requires a separate comparison of the protected interest, the person's duty, deception or asset disposition, loss, causation, personal benefit and intent. Corporate minutes, accounting records, communications, bank documents, valuations and the sequence of decisions form one evidential picture. Special statutes, administrative-criminal proceedings and possible regulatory processes must also be checked in parallel.
03
Confiscation, fact reconstruction and response
Asset measures may reach proceeds of crime, an equivalent-value claim and property formally held by third parties. Practical response starts with lawful document preservation, identification of ownership and control, separation of personal and corporate data and review of professional secrecy. A chronology of source of funds, consideration and asset movements is then built to establish legitimacy, a third party's good faith or disproportionality; civil claims, sanctions and mutual legal assistance must be coordinated at the same time.
Fedlex · ESTV · FINMA
Official source
This material explains the official publication without reproducing it and is not an official translation or individual advice. Current legislation, cantonal practice and the facts must be checked before application.
SR 311.0 · consolidation 12 June 2026
Fedlex · 1937-12-21 · 1942-01-01 · PDF · 198
Open the complete official publication ↗Smart Global Capital
Need to apply a Swiss rule to a structure or transaction?
We review classification, federal and cantonal consequences and the banking perimeter, and prepare a documented position.
Discuss the legal positionThis material explains the official publication without reproducing it and is not an official translation or individual advice. Current legislation, cantonal practice and the facts must be checked before application.