{"id":33084,"date":"2026-06-23T15:27:23","date_gmt":"2026-06-23T14:27:23","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/?p=33084"},"modified":"2026-06-23T16:09:22","modified_gmt":"2026-06-23T15:09:22","slug":"the-criminal-liability-chain-and-verification-of-the-bos-identity","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/the-criminal-liability-chain-and-verification-of-the-bos-identity\/","title":{"rendered":"The criminal liability chain and verification of the BO\u2019s identity"},"content":{"rendered":"<div  class='avia-slideshow av-g8gnud8-ec06683f46087accd14c2f5aa0aa851c avia-slideshow-featured_large av_slideshow avia-slide-slider  avia-builder-el-0  el_before_av_heading  avia-builder-el-first  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 52.333333333333%;'><li  class='avia-slideshow-slide av-g8gnud8-ec06683f46087accd14c2f5aa0aa851c__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-33113 avia-img-lazy-loading-not-33113\"  src='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2026\/06\/Aurelie-Moyal-Azra-Theo-Goetschin-criminal-liability-bo-identity-june-2026.png' width='1200' height='628' title='Aurelie-Moyal-Azra-Theo-Goetschin-criminal-liability-bo-identity-june-2026' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-fblctjw-0283e046860760fa9b1b85a0799c6b72\">\n#top .av-special-heading.av-fblctjw-0283e046860760fa9b1b85a0799c6b72{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-fblctjw-0283e046860760fa9b1b85a0799c6b72 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-fblctjw-0283e046860760fa9b1b85a0799c6b72 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-fblctjw-0283e046860760fa9b1b85a0799c6b72 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-fblctjw-0283e046860760fa9b1b85a0799c6b72 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-fblctjw-0283e046860760fa9b1b85a0799c6b72 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-fblctjw-0283e046860760fa9b1b85a0799c6b72 av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_after_av_slideshow  el_before_av_hr  av-inherit-size av-linked-heading'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >The criminal liability chain and verification of the BO\u2019s identity<\/h1><div class='av-subheading av-subheading_below'><p>Allnews &#8211; June 2026<br \/>\nTh\u00e9o Goetschin &amp; Aur\u00e9lie Moyal-Azra<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-euvyvek-95942c923f3eb23cefe662e86f4dfafa\">\n#top .hr.hr-invisible.av-euvyvek-95942c923f3eb23cefe662e86f4dfafa{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-euvyvek-95942c923f3eb23cefe662e86f4dfafa hr-invisible  avia-builder-el-2  el_after_av_heading  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-mqqf705f-93e03dd335f0c79fc4c45a9c311d7541-wrap avia-button-left  avia-builder-el-3  el_after_av_hr  el_before_av_hr '><a href='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2026\/06\/Allnews-Aurelie-Moyal-Azra-Theo-Goetschin-risque-penal-ADE-juin-2026.pdf'  class='avia-button av-mqqf705f-93e03dd335f0c79fc4c45a9c311d7541 av-link-btn avia-icon_select-no avia-size-large avia-position-left avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Download PDF\"><span class='avia_iconbox_title' >Download PDF<\/span><\/a><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-el4xp4s-38ee2c5cfa05919e68a85293c5f8f8af\">\n#top .hr.hr-invisible.av-el4xp4s-38ee2c5cfa05919e68a85293c5f8f8af{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-el4xp4s-38ee2c5cfa05919e68a85293c5f8f8af hr-invisible  avia-builder-el-4  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-e723duk-726b7a5baaefcf0340b4f88ababd03ff '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>This fourth article in our series addresses the often-overlooked criminal risk associated with a lack of vigilance in financial transactions.<\/p>\n<\/div><\/section>\n<section  class='av_textblock_section av-ck9ljgc-c24ab889057268a54b543b4259f06be5 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Complementing the criminal framework aimed at safeguarding the proper administration of justice, alongside Article 305bis of the Swiss Criminal Code (CC) criminalizing money laundering, the offence set out in Article 305ter (1) CC criminalises the failure to verify the identity of the beneficial owner (BO). For the offence to be established, the perpetrator must (i) carry on a profession in the financial sector and act in the course of that profession, (ii) accept, hold in custody, or assist in the placement or transfer of assets belonging to another person, and (iii) fail to verify the identity of the BO. As with money laundering, the offence of failure to exercise due diligence in financial transactions requires intent on the part of the perpetrator, including conditional intent. The prescribed penalty is a custodial sentence of up to one year or a fine.<\/p>\n<p>The perpetrator must therefore be a natural person exercising\u00a0a professional\u00a0activity in the financial sector. Activities falling within the financial sector are listed in Article\u00a02 paragraph\u00a02 of the Anti-Money Laundering Act (AMLA), which particularly concerns banks, individual or collective asset managers, certain insurance companies, and securities firms. This list is supplemented by paragraph 3, which includes persons who, on a professional basis, accept, hold in custody, or\u00a0assist\u00a0in placing or transferring assets belonging to third parties, which includes financial intermediation activities relating to crypto-assets.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-c18uwm4-c0e3c428545f994d7ec88ce60a2f0865\">\n#top .av-special-heading.av-c18uwm4-c0e3c428545f994d7ec88ce60a2f0865{\npadding-bottom:10px;\nfont-size:18px;\n}\nbody .av-special-heading.av-c18uwm4-c0e3c428545f994d7ec88ce60a2f0865 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-c18uwm4-c0e3c428545f994d7ec88ce60a2f0865 .av-special-heading-tag{\nfont-size:18px;\n}\n.av-special-heading.av-c18uwm4-c0e3c428545f994d7ec88ce60a2f0865 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-c18uwm4-c0e3c428545f994d7ec88ce60a2f0865 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-c18uwm4-c0e3c428545f994d7ec88ce60a2f0865 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-c18uwm4-c0e3c428545f994d7ec88ce60a2f0865 av-special-heading-h3 blockquote modern-quote  avia-builder-el-7  el_after_av_textblock  el_before_av_textblock  av-inherit-size av-linked-heading'><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >The criminal risk does not lapse over time; on the contrary, it may persist throughout the business relationship and even beyond<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-brx6pr0-762e13492b76da08b28b758e71f4b33d '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>The offence consists\u00a0in\u00a0performing one of the management acts referred to in the provision, whilst\u00a0failing to verify\u00a0the BO\u2019s identity with the vigilance required by the circumstances. Although the concept of the \u201cBO\u201d is not defined in the Criminal Code, case law considers it to be the person who\u00a0effectively controls the assets, namely the person to whom they belong from an economic point of view. The duty of diligence in verifying the identity of the BO is assessed\u00a0in light of\u00a0the principle of proportionality, depending on the circumstances and applicable professional rules. For financial intermediaries, this primarily involves applying the Agreement on the Swiss banks\u2019 code of conduct\u00a0with regard to\u00a0the exercise of due diligence (CDB), the AMLA<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a>, and the institution\u2019s internal guidelines.<\/p>\n<p>Thus, within financial intermediaries, no one is immune: relationship managers, the first line of\u00a0defence (1LoD), as well as compliance staff responsible for ensuring adherence to this obligation, must be aware that a failure to verify the identity of the BO is not merely a regulatory breach but may give rise to personal criminal liability.<\/p>\n<p>Moreover, the criminal risk does not lapse over time; on the contrary, it may persist throughout the business relationship and even beyond. The Swiss Supreme Court has held<a href=\"#_ftn2\" name=\"_ftnref1\">[2]<\/a> that a lack of vigilance in financial transactions\u00a0constitutes\u00a0a continuing offence, meaning that it persists until the BO is correctly\u00a0identified. If the BO is never properly\u00a0identified\u00a0during the entire business relationship, the offence continues until the relationship ends. The limitation period for criminal prosecution only begins to run after one of these two events occurs: either the identification of the BO or the end of the business relationship.<\/p>\n<p>Finally, it should be noted that Article 305ter paragraph 1 CC targets natural persons and, unlike Article 305bis CC, its violation cannot give rise to primary criminal liability of the financial intermediary, as the provision is not included in the exhaustive list of offences in Article 102 paragraph 2 CC. However, the financial intermediary is not entirely shielded, as he may be held liable under the subsidiary liability regime provided for in Article 102 paragraph 1 CC. This provision allows for the criminal liability of a company to be engaged\u00a0where, due to\u00a0organisational\u00a0deficiencies, a crime or offence cannot be attributed to a specific natural person. By way of illustration, a Geneva-based bank was convicted in May 2025\u00a0on the basis of\u00a0Article 102 paragraph 1 CC in conjunction with Article 305ter paragraph 1 CC for incorrectly\u00a0identifying\u00a0the BO in several of its business relationships. As part of negotiations with the prosecuting authority, the bank was fined CHF 1 million and ordered to\u00a0forfeit\u00a0net profits exceeding CHF 12 million derived from the disputed banking relationships.<\/p>\n<p>Beyond a mere regulatory breach, the failure to verify the identity of the BO thus exposes both financial intermediaries and their employees to a concrete and lasting criminal risk &#8211; a risk that calls for constant vigilance.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4z2jwbg-1475a5ea58f4df2054368fbcb12aaa10\">\n#top .hr.hr-invisible.av-4z2jwbg-1475a5ea58f4df2054368fbcb12aaa10{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-4z2jwbg-1475a5ea58f4df2054368fbcb12aaa10 hr-invisible  avia-builder-el-9  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mqqre79v-2023255f1e77b1fad3c7a24b4aef688e\">\n#top .av_textblock_section.av-mqqre79v-2023255f1e77b1fad3c7a24b4aef688e .avia_textblock{\nfont-size:10px;\n}\n<\/style>\n<section  class='av_textblock_section av-mqqre79v-2023255f1e77b1fad3c7a24b4aef688e '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p class=\"note-bas\"><a href=\"post.php?post=33084&amp;action=edit&amp;lang=en&amp;classic-editor#_ftnref1\" name=\"_ftn1\">[1]<\/a> In particular, Chapters 3 and 4 of the 2020 Convention on Banks\u2019 Due Diligence and Articles 4 and 5 of the Money Laundering Act, which regulate, respectively, the obligation <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/1998\/892_892_892\/fr#art_4\">to identify the BO<\/a> and the obligation <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/1998\/892_892_892\/fr#art_5\">to renew the verification of the BO\u2019s identity<\/a>.<br \/>\n<a href=\"post.php?post=33084&amp;action=edit&amp;lang=en&amp;classic-editor#_ftnref2\" name=\"_ftn1\">[2]<\/a> ATF 134 IV 307 of 12 September 2008, recital 2.4.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3x6lykc-4cb1f3e4cd3419c799c4542550efee30\">\n#top .hr.hr-invisible.av-3x6lykc-4cb1f3e4cd3419c799c4542550efee30{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-3x6lykc-4cb1f3e4cd3419c799c4542550efee30 hr-invisible  avia-builder-el-11  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-mqqfezed-05a3cab87e47914640b3ba03397baeb8 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><a href=\"..\/en\/portfolio-item\/theo-goetschin\/\">Th\u00e9o Goetschin<\/a><br \/>\nCounsel, Geneva<br \/>\n<a href=\"..\/en\/competence\/white-collar-crime\/\">White-Collar Crime<\/a> Head of practice<br \/>\n&amp;<br \/>\n<a href=\"..\/en\/portfolio-item\/aurelie-moyal-azra\/\">Aur\u00e9lie Moyal-Azra<\/a><br \/>\nAssociate, Geneva<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mqqf8gtm-ea1e695a140e8631e812f5cd3493a8d9\">\n#top .av-special-heading.av-mqqf8gtm-ea1e695a140e8631e812f5cd3493a8d9{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-mqqf8gtm-ea1e695a140e8631e812f5cd3493a8d9 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-mqqf8gtm-ea1e695a140e8631e812f5cd3493a8d9 .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-mqqf8gtm-ea1e695a140e8631e812f5cd3493a8d9 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all 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href='https:\/\/linkedin.com\/shareArticle?mini=true&#038;title=The%20criminal%20liability%20chain%20and%20verification%20of%20the%20BO%E2%80%99s%20identity&#038;url=https:\/\/www.fbt-avocats.ch\/en\/the-criminal-liability-chain-and-verification-of-the-bos-identity\/' data-av_icon='\ue8fc' data-av_iconfont='entypo-fontello'  title='' data-avia-related-tooltip='Share on LinkedIn'><span class='avia_hidden_link_text'>Share on LinkedIn<\/span><\/a><\/li><\/ul><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-17tzz98-0ede0579e02d10d7357100f73d3a7674\">\n.flex_column.av-17tzz98-0ede0579e02d10d7357100f73d3a7674{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-17tzz98-0ede0579e02d10d7357100f73d3a7674 av_one_fifth  avia-builder-el-19  el_after_av_one_fifth  el_before_av_one_fifth  flex_column_div av-zero-column-padding  '     ><\/div>\n\n<style type=\"text\/css\" 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