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 La società tiene un libro delle quote sociali. Lo tiene in modo che sia possibile accedervi in ogni momento in Svizzera.673
2 Nel libro delle quote sono iscritti:
3 I soci che non sono autorizzati a esercitare il diritto di voto e i diritti ad esso connessi devono essere designati soci senza diritto di voto.
4 Ciascun socio ha diritto di consultare il libro delle quote.
5 I documenti giustificativi su cui si fonda l’iscrizione devono essere conservati per dieci anni a contare dalla cancellazione della persona dal libro delle quote.674
673 Per. introdotto dal n. I 2 della LF del 12 dic. 2014 concernente l’attuazione delle Raccomandazioni del Gruppo d’azione finanziaria rivedute nel 2012, in vigore dal 1° lug. 2015 (RU 2015 1389; FF 2014 563).
674 Introdotto dal n. I 2 della LF del 12 dic. 2014 concernente l’attuazione delle Raccomandazioni del Gruppo d’azione finanziaria rivedute nel 2012, in vigore dal 1° lug. 2015 (RU 2015 1389; FF 2014 563).
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.