512 Introduit par le ch. I 2 de la LF du 12 déc. 2014 sur la mise en oeuvre des recommandations du Groupe d’action financière, révisées en 2012 (RO 2015 1389; FF 2014 585). Abrogé par le ch. I 1 de la LF du 21 juin 2019 sur la mise en œuvre des recommandations du Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales, avec effet au 1er mai 2021 (RO 2019 3161; FF 2019 277).
1 The company shall keep a register of the beneficial owners that have been notified to the company.
2 This register shall contain the first name and surname and the address of the beneficial owners.
3 The documents on which notice under Article 697j are based must be retained for ten years following the person’s deletion from the register.
4 The register must be kept in such a way that it can be accessed in Switzerland at any time.
513 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 May 2021 (AS 2019 3161; BBl 2019 279).
Ceci n’est pas une publication officielle. Seule la publication opérée par la Chancellerie fédérale fait foi. Ordonnance sur les publications officielles, OPubl.
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.