Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/22430

This text was translated from EN into Rumantsch Grischun.

Any person who wilfully fails to comply with obligations under Article 697j paragraphs 1–4 or Article 790a paragraphs 1–4 of the CO to give notice of beneficial owner of shares or capital contributions shall be liable to a fine.Amended 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

Tgi che n’ademplescha intenziunadamain betg las obligaziuns tenor l’artitgel 697j alineas 1–4 u tenor l’artitgel 790a alineas 1–4 DO d’annunziar la persuna che ha il dretg economic da las quotas da basa, vegn chastià cun multa.Versiun tenor 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