English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 32 Violation of the reporting and due diligence obligations
A fine not exceeding CHF 250,000 shall be imposed on any person who intentionally: a. violates the due diligence obligations referred to in the applicable agreement and in Articles 9 to 12 concerning the review of accounts and the identification of reportable persons; b. violates the due diligence obligations referred to in the applicable agreement and in Articles 12d and 12f concerning the verification of crypto-currency users and the identification of reportable users and controlling persons who are reportable persons; c. violates the registration requirements in Articles 13 and 13a; d. violates the information requirements in Article 14 paragraphs 1 and 3 and Article 14a paragraphs 1 and 3; e. violates the reporting requirements in Articles 12e and 15 paragraphs 1 to 1ter; f. violates the retention requirement in Article 17a.
Art. 32 — Amended by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883).
Art. 32a Violation of the requirement to provide information
Any person who intentionally violates the requirement imposed by Swiss Financial Institutions or relevant Reporting Crypto-Asset Service Providers to provide information to the FTA under Article 25 paragraph 1 shall be liable to a fine not exceeding CHF 100,000.
Art. 32a — Inserted by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883).
Art. 33 Offences against official orders
A fine not exceeding CHF 50,000 shall be imposed on any person who, in the course of a review under Article 28, intentionally fails to comply with an official ruling notified to them under threat of the penalty provided for by this Article.
Art. 34 Offences in businesses
If a fine not exceeding CHF 50,000 is appropriate and if investigative measures against the offenders under Article 6 of the Federal Act of 22 March 1974 on Administrative Criminal Law (ACLA) would require investigations that are disproportionate relative to the penalty applicable, the prosecution of the offenders may be dispensed with and the business may be ordered to pay the fine instead (Art. 7 ACLA).
SR 313.0
Art. 35 Offences relating to self-certification
A fine not exceeding CHF 10,000 shall be imposed on any person who intentionally fails to provide self-certification information, or provides false self-certification information, to a Reporting Swiss Financial Institution or a Reporting Swiss Crypto-Service Provider; fails to notify it of changes in circumstances; or provides false information regarding changes in circumstances.
Art. 35 — Amended by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883).
Art. 36 Voluntary disclosure
1 An offender who voluntarily discloses the violation of an obligation or requirement shall not be penalised if the following conditions are met: a. they have given complete and precise details of the scope and content of the obligation or requirement; b. they have helped to clarify the facts and fulfil their obligations or the requirements; and c. they have never before made a voluntary disclosure for an intentional violation of a similar nature. 2 The decision not to penalise the offender also applies to any other persons involved in the violation.
Art. 37 Procedure
1 The ACLA applies to the prosecution and adjudication of violations of this Act. 2 The FTA is the prosecuting and adjudicating authority.
Para. 1 — SR 313.0
Art. 38
Repealed by No I of the FA of 26 September 2025, with effect from 1 January 2026 (AS 2026 48; BBl 2025 883).