SWITZERLAND Law and Practice Contributed by: François Micheli, Roman Huber, Cristina Ess and Lea Ruckstuhl, Kellerhals Carrard
Concerned entities had, for the first time, to present their reports in 2024. On 1 January 2023, the new amendments to the Anti-Money Laundering Act (AMLA) also entered into force. Notably, new measures targeting financial inter - mediaries in the areas of beneficial ownership were introduced (Articles 4 and 7 of the AMLA), and the supervision and controls of the precious metals sec - tors were heightened. On 22 May 2024, the Federal Council adopted a dispatch on the further develop - ment of the fight against money laundering. A federal register of beneficial owners and new due diligence and reporting obligations for high-risk activities are intended to strengthen the integrity and competitive - ness of Switzerland as a financial and business centre. From a general policy point of view, a motion (Inter - pellation on the renewal of the Federal Council’s Anti- Corruption Strategy, No 24.3948) was submitted in the Swiss Parliament on 23 September 2024. This motion requests that the Federal Council provide a statement on how corruption can be prevented through a sys - tematic and strategic approach at the administrative and governmental level. Whether the anticipated anti-corruption strategy announced by the Federal Council for the period 2025–28, which is still a work in progress, will lead to changes in the national legislation remains to be seen. 2. Bribery and Corruption Elements 2.1 Bribery In Swiss criminal law, no distinction is made between bribery and corruption. As outlined in 1.2 National Legislation , the relevant provisions in the SCC are divided into the following four sections:
ing to and acceptance by Swiss public officials of an undue advantage. In accordance with the classifica - tion of the SCC, the discussion here will distinguish between these four categories. Preliminary Remarks In abstract terms, according to Swiss criminal law (Articles 322 ter, 322 quater, 322 septies, 322 octies and 322 novies of the SCC), the objective elements of active and passive bribery consist of the following: • a bribing person; • a bribed person ‒ either a Swiss public official, a foreign public official or a private individual; • a bribe ‒ an undue advantage; • a prohibited act ‒ either active bribery (ie, offering, promising or giving an undue advantage) or pas - sive bribery (ie, demanding, securing the promise of or accepting an undue advantage); and • a purpose ‒ the bribing person offers, promises or gives to the bribed person a bribe to cause the latter to carry out (or to fail to carry out) an act in connection with their official activity that is contrary to their duty or dependent on their discretion (ie, the principle of equivalence). Subjectively, all types of bribery require that the offender act with intent – ie, the offender must carry out the act in the knowledge of what they are doing and in accordance with their will. Conditional intent (dolus eventualis) is sufficient. Therefore, if the offend - er regards the realisation of the act – in this case, bribery – as being possible and accepts this, they act with conditional intent. An undue advantage, within the meaning of the pro - visions relating to anti-bribery and anti-corruption in Switzerland, may be tangible or intangible. A tangible advantage is any measurable improvement, be it a cash payment, a payment in kind or a legal improve - ment. Intangible advantages are, for example, social or professional advantages. The advantage is undue if the offender is not authorised to accept it. As mentioned earlier, active and passive bribery require that the undue advantage be offered, prom - ised or given to cause the bribed person to carry out (or to fail to carry out) an act in connection with their
• bribery of Swiss public officials; • bribery of foreign public officials; • bribery of private individuals; and • general provisions.
The provisions governing the bribery of Swiss public officials do not only include the active and passive bribery of Swiss public officials but also the grant -
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