1 Any person who alone or by agreement with third parties acquires capital contributions and thus reaches or exceeds the threshold of 25 per cent of the nominal capital or rights to vote must within one month give notice to the company of the first name and surname and the address of the natural person for whom it is ultimately acting (the beneficial owner).
2 If the company member is a legal entity or partnership, each natural person that controls the company member in analogous application of Article 963 paragraph 2 must be recorded as a beneficial owner. If there is no such person, the company member must give notice of this to the company.
3 If the company member is a company whose participation rights are listed on a stock exchange, if the company member is controlled by such a company in accordance with Article 963 paragraph 2, or if the company member controls such a company in this sense, it must only give notice of this fact and provide details of the company’s name and registered office.
4 The company member must within three months give notice to the company of any change to the first name or surname or the address of the beneficial owner.
5 The provisions of the law on companies limited by shares relating to the register of beneficial owners (Art. 697l) and the consequences of failing to comply with the obligations to give notice (Art. 697m) apply mutatis mutandis.
672 Inserted by No I 2 of the FA of 12 Dec. 2014 on the Implementation of the revised recommendations 2012 of the Financial Action Task Force (AS 2015 1389; BBl 2014 605). Amended by No I 1 of the FA of 21 June 2019 on the Implementation of the Recommendations of the Global Forum on Transparency and the Exchange of Information for Tax Purposes, in force since 1. Nov. 2019 (AS 2019 3161; BBl 2019 279).
1 Les dispositions concernant le transfert de parts sociales s’appliquent par analogie à la constitution d’un usufruit sur une part sociale.
2 Lorsque les statuts excluent la cession de parts sociales, la constitution d’un usufruit sur une part sociale est également exclue.
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Ceci n’est pas une publication officielle. Seule la publication opérée par la Chancellerie fédérale fait foi. Ordonnance sur les publications officielles, OPubl.