Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/22262

This text was translated from EN into Rumantsch Grischun.

1.  Any person who carries out an act that is aimed at frustrating the identification of the origin, the tracing or the forfeiture of assets which he knows or must assume originate from a felony or aggravated tax misdemeanour shall be liable to a custodial sentence not exceeding three years or to a monetary penalty.1. An aggravated tax misdemeanour is any of the offences set out in Article 186 of the Federal Act of 14 December 1990 on Direct Federal Taxation and Article 59 paragraph 1 clause one of the Federal Act of 14 December 1990 on the Harmonisation of Direct Federal Taxation at Cantonal and Communal Levels, if the tax evaded in any tax period exceeds 300 000 francs.2.  In serious cases, the penalty is a custodial sentence not exceeding five years or a monetary penalty.A serious case is constituted, in particular, where the offender:a. acts as a member of a criminal or terrorist organisation;b. acts as a member of a group that has been formed for the purpose of the continued conduct of money laundering activities; orc. achieves a large turnover or substantial profit through commercial money laundering.3.  The offender is also liable to the foregoing penalties where the main offence was committed abroad, provided such an offence is also liable to prosecution at the place of commission.Inserted by No I of the FA of 23 March 1990, in force since 1 Aug. 1990  (AS 1990 1077 1078; BBl 1989 II 1061). Amended by No I 4 of the FA of 12 Dec. 2014 on the Implementation of the 2012 Revision of the Recommendations of the Financial Action Task Force, in force since 1 Jan. 2016 (AS 2015 1389; BBl 2014 605). SR 642.11 SR 642.14 Inserted by No I 4 of the FA of 12 Dec. 2014 on the Implementation of the 2012 Revision of the Recommendations of the Financial Action Task Force, in force since 1 Jan. 2016 (AS 2015 1389; BBl 2014 605). See also the transitional provision to this amendment at the end of the text. Amended by No I 1 of the FA of 17 Dec. 2021 on the Harmonisation of Sentencing Policy, in force since 1 July 2023 (AS 2023 259; BBl 2018 2827). Amended by Annex No II 2 of the FedD of 25 Sept. 2020 on the Approval and Implementation of the Council of Europe Convention on the Prevention of Terrorism and its Additional Protocol and the Strengthening of Criminal Justice Instruments for combating Terrorism and Organised Crime, in force since 1 July 2021  (AS 2021 360; BBl 2018 6427).Corrected by the Drafting Committee of the Federal Assembly  (Art. 33 ParlPA; AS 1974 1051).

1. Tgi che commetta in act ch’è adattà per impedir d’eruir l’origin, da chattar u da confiscar valurs da facultad che, sco ch’el sa u sto supponer, derivan d’in crim u d’in delict fiscal qualifitgà, vegn chastià cun in chasti da detenziun da fin 3 onns u cun in chasti pecuniar.1. Sco delict fiscal qualifitgà valan ils malfatgs tenor l’artitgel 186 da la Lescha federala dals 14 da december 1990 davart la taglia federala directa e tenor l’artitgel 59 alinea 1 emprim lemma da la Lescha federala dals 14 da december 1990 davart l’armonisaziun da la taglia directa dals chantuns e da las vischnancas, sche las taglias omessas importan passa 300 000 francs per perioda fiscala.2. En cas grevs è il chastì in chasti da detenziun da fin 5 onns u in chasti pecuniar. Cun il chasti da detenziun vegn collià in chasti pecuniar da fin 500 taxas per di.Il cas è grev en spezial, cura ch’il delinquent:a. agescha sco commember d’ina organisaziun criminala u terroristica (art. 260);b. agescha sco commember d’ina banda ch’è s’unida cun l’intent da sa deditgar cuntinuadamain a la lavada da daners suspectus;c. fa – tras lavada professiunala da daners suspectus – ina gronda svieuta u in gudogn considerabel.3. Il delinquent vegn er chastià, sch’il delict principal è vegnì commess a l’exteriur e sch’el è chastiabel er al lieu dal malfatg.Integrà tras la cifra I da la LF dals 23 da mars 1990, en vigur dapi il 1. d’avust 1990 (AS 1990 1077; BBl 1989 II 1061). Versiun tenor la cifra I 4 da la LF dals 12 da dec. 2014 davart la realisaziun da las recumandaziuns dal «Groupe d’action financière», revedidas l’onn 2012, en vigur dapi il 1. da schan. 2016 (AS 2015 1389; BBl 2014 605). SR 642.11 SR 642.14 Integrà tras la cifra I 4 da la LF dals 12 da dec. 2014 davart la realisaziun da las recumandaziuns dal «Groupe d’action financière», revedidas l’onn 2012, en vigur dapi il 1. da schan. 2016 (AS 2015 1389; BBl 2014 605). Guardar er la disp. trans. da questa midada a la fin dal text. Versiun tenor la cifra I 1 da la LF dals 17 da dec. 2021 davart l’armonisaziun dal rom penal, en vigur dapi il 1. da fan. 2023 (AS 2023 259; BBl 2018 2827). Nova circumscripziun da las smanatschas da chasti tenor la cifra II 1 al. 16 da la LF dals 13 da dec. 2002, en vigur dapi il 1. da schan. 2007 (AS 2006 3459; BBl 1999 1979). Versiun tenor la cifra II 2 da l’agiunta dal COF dals 25 da sett. 2020 davart l’approvaziun e la realisaziun da la Convenziun dal Cussegl da l’Europa per la prevenziun dal terrorissem e da ses protocol supplementar sco er davart il rinforzament da l’instrumentari penal cunter il terrorissem e la criminalitad organisada, en vigur dapi il 1. da fan. 2021 (AS 2021 360; BBl 2018 6427).Rectifitgà da la Cumissiun da redacziun da la AF (art. 33 LRC; AS 1974 1051).