Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/22434

This text was translated from EN into Rumantsch Grischun.

A person shall be liable to a fine if he or she wilfully fails to keep any of the following registers in accordance with the regulations or if he or she infringes associated company law obligations:a. in the case of a company limited by shares: the share register in accordance with Article 686 paragraphs 1–3 and 5 CO or the register of the beneficial owners of the shares in accordance with Article 697l CO;b. in the case of a limited liability company: the register of contributions in accordance with Article 790 paragraphs 1–3 and 5 CO or the register of the beneficial owners of the capital contributions in accordance with Article 790a paragraph 5 CO in conjunction with Article 697l CO;c. in the case of a cooperative: the register of cooperative members in accordance with Article 837 paragraphs 1 and 2 CO;d. in the case of an investment company with variable capital (Art. 36 of the Collective Investment Schemes Act of 23 June 2006); the share register recording the company shareholders or the register of the beneficial owners of the shares held by the company shareholders in accordance with Article 46 paragraph 3 of the Collective Investment Schemes Act of 23 June 2006. Inserted 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). SR 220 SR 951.31

Cun ina multa vegn chastià, tgi che na maina intenziunadamain betg in dals suandants registers u ina da las suandantas glistas tenor las prescripziuns u tgi che violescha las obligaziuns respectivas dal dretg da societads:a. en cas d’ina societad anonima: il register da las aczias tenor l’artitgel 686 alineas 1–3 e 5 DO u la glista da las persunas che han il dretg economic da las aczias tenor l’artitgel 697l DO;b. en cas d’ina societad cun responsabladad limitada: il register da participaziun tenor l’artitgel 790 alineas 1–3 e 5 DO u la glista da las persunas che han il dretg economic da las quotas da basa tenor l’artitgel 790a alinea 5 DO en cumbinaziun cun l’artitgel 697l DO;c. en cas d’ina associaziun: la glista dals associads tenor l’artitgel 837 alineas 1 e 2 DO;d. en cas d’ina societad d’investiziun a chapital variabel (art. 36 da la Lescha davart las investiziuns collectivas dals 23 da zercladur 2006): il register da las aczias d’interprendiders u la glista da las persunas che han il dretg economic da las aczias d’interprendiders tenor l’artitgel 46 alinea 3 da la Lescha davart las investiziuns collectivas dals 23 da zercladur 2006. Integrà tras la cifra I 2 da la LF dals 21 da zer. 2019 davart la realisaziun da las recumandaziuns dal Forum global per la transparenza ed il barat d’infurmaziuns per intents fiscals, en vigur dapi il 1. da nov. 2019 (AS 2019 3161; BBl 2019 279). SR 220 SR 951.31