1 Any person who alone or by agreement with third parties acquires shares in a company whose participation rights are not listed on a stock exchange, and thus reaches or exceeds the threshold of 25 per cent of the share capital or right 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 shareholder is a legal entity or partnership, each natural person that controls the shareholder in analogous application of Article 963 paragraph 2 must be recorded as a beneficial owner. If there is no such person, the shareholder must give notice of this to the company.
3 If the shareholder is a company whose participation rights are listed on a stock exchange, if the shareholder is controlled by such a company in accordance with Article 963 paragraph 2, or if the shareholder 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 shareholder must give notice to the company within three months of any change to the first name or surname or to the address of the beneficial owner.
5 The obligation to give notice does not apply if the bearer shares are organised as intermediated securities and deposited with a custodian in Switzerland or entered in the main register. The company shall designate the custodian.
511 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).
510 Introdotto dal n. I 2 della LF del 12 dic. 2014 concernente l’attuazione delle Raccomandazioni del Gruppo d’azione finanziaria rivedute nel 2012 (RU 2015 1389; FF 2014 563). Abrogato n. I 1 della LF del 21 giu. 2019 che attua le raccomandazioni del Forum globale sulla trasparenza e sullo scambio di informazioni a fini fiscali, con effetto dal 1° mag. 2021 (RU 2019 3161; FF 2019 275).
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Il presente documento non è una pubblicazione ufficiale. Fa unicamente fede la pubblicazione della Cancelleria federale. Ordinanza sulle pubblicazioni ufficiali, OPubl.