{"id":33259,"date":"2026-07-20T13:19:09","date_gmt":"2026-07-20T12:19:09","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/?p=33259"},"modified":"2026-07-20T15:20:35","modified_gmt":"2026-07-20T14:20:35","slug":"the-criminal-liability-chain-and-failure-to-report-to-mros","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/the-criminal-liability-chain-and-failure-to-report-to-mros\/","title":{"rendered":"The criminal liability chain and failure to report to MROS"},"content":{"rendered":"<div  class='avia-slideshow av-bephdiz-cde017f3c3343b69e8ebe3ea21a872c6 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-bephdiz-cde017f3c3343b69e8ebe3ea21a872c6__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-33250 avia-img-lazy-loading-not-33250\"  src='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2026\/07\/Noemie-Pauli-Theo-Goetschin-criminal-liability-report-MROS-july2026.png' width='1200' height='628' title='Noemie-Pauli-Theo-Goetschin-criminal-liability-report-MROS-july2026' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-a8w99x7-fd3a93394a177ae99bb31247bf199fe9\">\n#top .av-special-heading.av-a8w99x7-fd3a93394a177ae99bb31247bf199fe9{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-a8w99x7-fd3a93394a177ae99bb31247bf199fe9 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-a8w99x7-fd3a93394a177ae99bb31247bf199fe9 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-a8w99x7-fd3a93394a177ae99bb31247bf199fe9 .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-a8w99x7-fd3a93394a177ae99bb31247bf199fe9 .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-a8w99x7-fd3a93394a177ae99bb31247bf199fe9 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-a8w99x7-fd3a93394a177ae99bb31247bf199fe9 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 failure to report to MROS<\/h1><div class='av-subheading av-subheading_below'><p>Allnews &#8211; July 2026<br \/>\nTh\u00e9o Goetschin &amp; No\u00e9mie Pauli<\/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-9qp1qor-6bca2cc0303e7b5698ee7113a8f0144a\">\n#top .hr.hr-invisible.av-9qp1qor-6bca2cc0303e7b5698ee7113a8f0144a{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-9qp1qor-6bca2cc0303e7b5698ee7113a8f0144a 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-9dnyb5n-57730b79f51cde24401dbde896734460-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\/07\/Allnews-Noemie-Pauli-Theo-Goetschin-risque-penal-defaut-annonce-juillet2026.pdf'  class='avia-button av-9dnyb5n-57730b79f51cde24401dbde896734460 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-37ky63-b7e0e08c06e13b95b415b70a8696ac68\">\n#top .hr.hr-invisible.av-37ky63-b7e0e08c06e13b95b415b70a8696ac68{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-37ky63-b7e0e08c06e13b95b415b70a8696ac68 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-7i0e9ob-bfad52d935e64f827ca82c60bebefc53 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>The fight against money laundering relies largely on the duty for financial intermediaries to report to the Money Laundering Reporting Office Switzerland <em>(<\/em>MROS) any business relationships or transactions in respect of which there are reasonable grounds for suspicion within the meaning of Article 9 of the Anti-Money Laundering Act (AMLA). This duty to report supplements the existing provision on the right to report set out in Article 305<sup>ter<\/sup>, paragraph 2, of the Swiss Criminal Code (CC).<\/p>\n<p>A breach of the duty to report constitutes a criminal offence, punishable by a fine of up to CHF 500,000 in the case of intentional commission and CHF 150,000 in the case of negligence (Art. 37 AMLA).<\/p>\n<p>Within a financial intermediary, the duty to report rests with specific individuals designated by law or identified through the institution\u2019s internal organisation and policies. Criminal liability has traditionally been considered to apply primarily to members of the management or heads of the legal or compliance departments<sup>1<\/sup>.<\/p>\n<p>However, recent practice by the criminal justice authorities shows that this approach is now too restrictive. A breach of the duty to report may also concern the relationship manager, who constitutes the first line of defence in the fight against money laundering, as well as of the compliance staff who do not hold a managerial position.<\/p>\n<p>As an example, let\u2019s suppose that a relationship manager becomes aware that a client, or the beneficial owner of an account, is subject to negative press implicatingthem in corruption or money laundering. Such information requires the employee to take the steps set out in their institution\u2019s internal procedures, in particular by seeking the necessary clarifications and involving the relevant departments. Simply ignoring this information or failing to pass it on to the relevant authorities may, depending on the circumstances, expose the relationship manager to criminal proceedings for breach of the duty to report under Articles 9 and 37 AMLA.<\/p>\n<p>However, the various employees are not the only parties concerned. The legal framework also provides for mechanisms whereby the financial intermediary itself may be required to bear the financial penalty. Article 49 of the FINMA Act allows for the prosecution of individuals to be waived and, instead, for the company to be ordered to pay the fine where identifying the person responsible for the offence would be disproportionate and a fine of up to CHF 50,000 is envisaged.<\/p>\n<p>In most cases, criminal proceedings initiated by the Federal Department of Finance (FDF) frequently follow a report by FINMA and proceed as a continuation of, or even in parallel with, administrative proceedings conducted by said authority. This interplay raises, in particular, the question of the use, in criminal proceedings, of statements obtained by FINMA in the course of its supervisory duties.<\/p>\n<p>In a recent judgment concerning the unauthorised conduct of an activity subject to FINMA supervision, the Swiss Supreme Court ruled that statements obtained by the regulator are inadmissible in criminal proceedings where the person concerned was not informed of their right against self-incrimination (the principle <em>of \u2018nemo tenetur se ipsum accusare\u2019<\/em>)<sup>2<\/sup>.<\/p>\n<p>Another interesting aspect is also worth considering. The offence set out in Article 37 AMLA constitutes a continuing offence and is subject to a seven-year limitation period. The duty to report does not necessarily end with the termination of the business relationship; rather, it continues for as long as the assets concerned may still be identified and seized. It is only from that point in time that the statute of limitations begins to run. Since the threshold for \u2018reasonable suspicion\u2019 triggering the duty to report has been progressively lowered over the years, a breach initially committed several years earlier and continuing until 2026 will be assessed in light of the current reporting standards.<\/p>\n<p>Finally, financial intermediaries are now faced with an additional challenge. In September 2025, MROS published a report on \u2018negative typologies\u2019, aimed at improving the quality of suspicious activity reports by highlighting certain cases in which reports were based on insufficiently clarified facts. Whilst this objective is entirely legitimate, it creates a practical tension. On the one hand, the authorities encourage financial intermediaries to avoid submitting reports that are inadequately substantiated; on the other hand, a failure to report may expose the employees concerned to criminal liability. Given the criminal risks involved, it is likely that financial intermediaries will continue to file reports that MROS may not consider appropriate.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-5l114bf-852370ca73a94da20b122fe849f805e4\">\n#top .hr.hr-invisible.av-5l114bf-852370ca73a94da20b122fe849f805e4{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-5l114bf-852370ca73a94da20b122fe849f805e4 hr-invisible  avia-builder-el-6  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-59dy3ln-74cd083b3702553409eee11049eef2ee\">\n#top .av_textblock_section.av-59dy3ln-74cd083b3702553409eee11049eef2ee .avia_textblock{\nfont-size:10px;\n}\n<\/style>\n<section  class='av_textblock_section av-59dy3ln-74cd083b3702553409eee11049eef2ee '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p class=\"note-bas\"><sup>1<\/sup>Under Article 25a of the FINMA Anti-Money Laundering Ordinance (AMLO-FINMA), senior management shall decide whether to make reports in accordance with Article 9 AMLA and Article 305<sup>ter<\/sup>paragraph 2 CC. It may delegate this task to one or more of its staff members who do not have direct responsibility for the business relationship, to the specialist anti-money laundering unit, or to a largely independent unit.<br \/>\n<sup>2<\/sup>Swiss Supreme Court, 7B_45\/2022 of 21 July 2025.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-hkq27v-12849a51cf6f19f5d86cdba5230b6f5b\">\n#top .hr.hr-invisible.av-hkq27v-12849a51cf6f19f5d86cdba5230b6f5b{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-hkq27v-12849a51cf6f19f5d86cdba5230b6f5b hr-invisible  avia-builder-el-8  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-4jeuovv-d7f9afd25948481d0cc5e50ae9260657 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><a href=\"https:\/\/www.fbt-avocats.ch\/en\/portfolio-item\/theo-goetschin\/\">Th\u00e9o Goetschin<\/a><br \/>\nCounsel, Geneva<br \/>\n<a href=\"https:\/\/www.fbt-avocats.ch\/en\/competence\/white-collar-crime\/\">White-Collar Crime<\/a> Head of Practice<br \/>\n&amp;<br \/>\n<a href=\"https:\/\/www.fbt-avocats.ch\/en\/portfolio-item\/noemie-pauli\/\">No\u00e9mie Pauli<\/a><br \/>\nAssociate, Geneva<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3y2p86z-ccb3b1a67cea41654dad8c719188649c\">\n#top .av-special-heading.av-3y2p86z-ccb3b1a67cea41654dad8c719188649c{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-3y2p86z-ccb3b1a67cea41654dad8c719188649c .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-3y2p86z-ccb3b1a67cea41654dad8c719188649c .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-3y2p86z-ccb3b1a67cea41654dad8c719188649c .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-3y2p86z-ccb3b1a67cea41654dad8c719188649c .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-3y2p86z-ccb3b1a67cea41654dad8c719188649c .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-3y2p86z-ccb3b1a67cea41654dad8c719188649c av-special-heading-h3 blockquote modern-quote modern-centered  avia-builder-el-10  el_after_av_textblock  el_before_av_hr  av-inherit-size av-linked-heading'><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Share on LinkedIn<\/h3><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-3l5rtwb-66a745d12d274e54ce2b79f13d52c26f\">\n#top .hr.hr-invisible.av-3l5rtwb-66a745d12d274e54ce2b79f13d52c26f{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-3l5rtwb-66a745d12d274e54ce2b79f13d52c26f hr-invisible  avia-builder-el-11  el_after_av_heading  el_before_av_one_fifth '><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-2z9z28r-47b48e66a84b6a46726af1afb61e034d\">\n.flex_column.av-2z9z28r-47b48e66a84b6a46726af1afb61e034d{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-2z9z28r-47b48e66a84b6a46726af1afb61e034d av_one_fifth  avia-builder-el-12  el_after_av_hr  el_before_av_one_fifth  first flex_column_div av-zero-column-padding  '     ><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2gquuwr-804261a7f4340ddeca1eb9cb8ce6bb92\">\n.flex_column.av-2gquuwr-804261a7f4340ddeca1eb9cb8ce6bb92{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-2gquuwr-804261a7f4340ddeca1eb9cb8ce6bb92 av_one_fifth  avia-builder-el-13  el_after_av_one_fifth  el_before_av_one_fifth  flex_column_div av-zero-column-padding  '     ><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-88mv8b-32c523a02d9f280f2a02d1bb386fd84a\">\n.flex_column.av-88mv8b-32c523a02d9f280f2a02d1bb386fd84a{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-88mv8b-32c523a02d9f280f2a02d1bb386fd84a av_one_fifth  avia-builder-el-14  el_after_av_one_fifth  el_before_av_one_fifth  flex_column_div av-zero-column-padding  '     ><div  class='av-social-sharing-box av-1kehf4r-b25740f0b864bd811700f223d3cab2e8 av-social-sharing-box-default  avia-builder-el-15  avia-builder-el-no-sibling  av-social-sharing-box-fullwidth'><div class=\"av-share-box\"><ul class=\"av-share-box-list noLightbox\"><li class='av-share-link av-social-link-linkedin avia_social_iconfont' ><a target=\"_blank\" aria-label=\"Share on LinkedIn\" href='https:\/\/linkedin.com\/shareArticle?mini=true&#038;title=The%20criminal%20liability%20chain%20and%20failure%20to%20report%20to%20MROS&#038;url=https:\/\/www.fbt-avocats.ch\/en\/the-criminal-liability-chain-and-failure-to-report-to-mros\/' 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-z0nxy3-195a66bbcd749ccbb0977c774f5bb2f7\">\n.flex_column.av-z0nxy3-195a66bbcd749ccbb0977c774f5bb2f7{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-z0nxy3-195a66bbcd749ccbb0977c774f5bb2f7 av_one_fifth  avia-builder-el-16  el_after_av_one_fifth  el_before_av_one_fifth  flex_column_div av-zero-column-padding  '     ><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-pisue3-a9140ac3c673f8014dc9d04172fc80e8\">\n.flex_column.av-pisue3-a9140ac3c673f8014dc9d04172fc80e8{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-pisue3-a9140ac3c673f8014dc9d04172fc80e8 av_one_fifth  avia-builder-el-17  el_after_av_one_fifth  avia-builder-el-last  flex_column_div av-zero-column-padding  '     ><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Relationship managers, the compliance department and the institution itself are all exposed to criminal liability in the event of a failure to report to MROS.<\/p>\n","protected":false},"author":26,"featured_media":33254,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84,655],"tags":[560],"datespeciale":[],"class_list":["post-33259","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-media-and-news","category-news","tag-allnews-en","competences-white-collar-crime","auteurs-noemie-pauli","auteurs-theo-goetschin-en","date-publication-2224","diffusion-groupe-penal-economique","diffusion-groupe-white-collar-crime","diffusion-medias-en","diffusion-news-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>The criminal liability chain and failure to report to MROS<\/title>\n<meta name=\"description\" content=\"Relationship managers, the compliance department and the institution itself are all exposed to criminal liability in the event of a failure to report to MROS.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fbt-avocats.ch\/en\/the-criminal-liability-chain-and-failure-to-report-to-mros\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The criminal liability chain and failure to report to MROS\" \/>\n<meta property=\"og:description\" content=\"Relationship managers, the compliance department and the institution itself are all exposed to criminal liability in the event of a failure to report to MROS.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.fbt-avocats.ch\/en\/the-criminal-liability-chain-and-failure-to-report-to-mros\/\" \/>\n<meta property=\"og:site_name\" content=\"FBT Avocats SA\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-20T12:19:09+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-20T14:20:35+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2026\/07\/2.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"628\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Yann Bellini\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"The criminal liability chain and failure to report to MROS\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yann Bellini\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/en\\\/the-criminal-liability-chain-and-failure-to-report-to-mros\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/en\\\/the-criminal-liability-chain-and-failure-to-report-to-mros\\\/\"},\"author\":{\"name\":\"Yann Bellini\",\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/#\\\/schema\\\/person\\\/53faa592d1d545188ce0efaa23e0b547\"},\"headline\":\"The criminal liability chain and failure to report to MROS\",\"datePublished\":\"2026-07-20T12:19:09+00:00\",\"dateModified\":\"2026-07-20T14:20:35+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/en\\\/the-criminal-liability-chain-and-failure-to-report-to-mros\\\/\"},\"wordCount\":2542,\"image\":{\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/en\\\/the-criminal-liability-chain-and-failure-to-report-to-mros\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/2.png\",\"keywords\":[\"Allnews\"],\"articleSection\":[\"Media and News\",\"News\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/en\\\/the-criminal-liability-chain-and-failure-to-report-to-mros\\\/\",\"url\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/en\\\/the-criminal-liability-chain-and-failure-to-report-to-mros\\\/\",\"name\":\"The criminal liability chain and failure to report to MROS\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/en\\\/the-criminal-liability-chain-and-failure-to-report-to-mros\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/en\\\/the-criminal-liability-chain-and-failure-to-report-to-mros\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/2.png\",\"datePublished\":\"2026-07-20T12:19:09+00:00\",\"dateModified\":\"2026-07-20T14:20:35+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/#\\\/schema\\\/person\\\/53faa592d1d545188ce0efaa23e0b547\"},\"description\":\"Relationship managers, the compliance department and the institution itself are all exposed to criminal liability in the event of a failure to report to MROS.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/en\\\/the-criminal-liability-chain-and-failure-to-report-to-mros\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.fbt-avocats.ch\\\/en\\\/the-criminal-liability-chain-and-failure-to-report-to-mros\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/en\\\/the-criminal-liability-chain-and-failure-to-report-to-mros\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/2.png\",\"contentUrl\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/2.png\",\"width\":1200,\"height\":628},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/en\\\/the-criminal-liability-chain-and-failure-to-report-to-mros\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The criminal liability chain and failure to report to MROS\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/#website\",\"url\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/\",\"name\":\"FBT Avocats SA\",\"description\":\"Etudes bas\u00e9es \u00e0 Gen\u00e8ve et Paris\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.fbt-avocats.ch\\\/#\\\/schema\\\/person\\\/53faa592d1d545188ce0efaa23e0b547\",\"name\":\"Yann Bellini\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"The criminal liability chain and failure to report to MROS","description":"Relationship managers, the compliance department and the institution itself are all exposed to criminal liability in the event of a failure to report to MROS.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.fbt-avocats.ch\/en\/the-criminal-liability-chain-and-failure-to-report-to-mros\/","og_locale":"en_US","og_type":"article","og_title":"The criminal liability chain and failure to report to MROS","og_description":"Relationship managers, the compliance department and the institution itself are all exposed to criminal liability in the event of a failure to report to MROS.","og_url":"https:\/\/www.fbt-avocats.ch\/en\/the-criminal-liability-chain-and-failure-to-report-to-mros\/","og_site_name":"FBT Avocats SA","article_published_time":"2026-07-20T12:19:09+00:00","article_modified_time":"2026-07-20T14:20:35+00:00","og_image":[{"width":1200,"height":628,"url":"https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2026\/07\/2.png","type":"image\/png"}],"author":"Yann Bellini","twitter_card":"summary_large_image","twitter_title":"The criminal liability chain and failure to report to MROS","twitter_misc":{"Written by":"Yann Bellini","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.fbt-avocats.ch\/en\/the-criminal-liability-chain-and-failure-to-report-to-mros\/#article","isPartOf":{"@id":"https:\/\/www.fbt-avocats.ch\/en\/the-criminal-liability-chain-and-failure-to-report-to-mros\/"},"author":{"name":"Yann Bellini","@id":"https:\/\/www.fbt-avocats.ch\/#\/schema\/person\/53faa592d1d545188ce0efaa23e0b547"},"headline":"The criminal liability chain and failure to report to MROS","datePublished":"2026-07-20T12:19:09+00:00","dateModified":"2026-07-20T14:20:35+00:00","mainEntityOfPage":{"@id":"https:\/\/www.fbt-avocats.ch\/en\/the-criminal-liability-chain-and-failure-to-report-to-mros\/"},"wordCount":2542,"image":{"@id":"https:\/\/www.fbt-avocats.ch\/en\/the-criminal-liability-chain-and-failure-to-report-to-mros\/#primaryimage"},"thumbnailUrl":"https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2026\/07\/2.png","keywords":["Allnews"],"articleSection":["Media and News","News"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.fbt-avocats.ch\/en\/the-criminal-liability-chain-and-failure-to-report-to-mros\/","url":"https:\/\/www.fbt-avocats.ch\/en\/the-criminal-liability-chain-and-failure-to-report-to-mros\/","name":"The criminal liability chain and failure to report to MROS","isPartOf":{"@id":"https:\/\/www.fbt-avocats.ch\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.fbt-avocats.ch\/en\/the-criminal-liability-chain-and-failure-to-report-to-mros\/#primaryimage"},"image":{"@id":"https:\/\/www.fbt-avocats.ch\/en\/the-criminal-liability-chain-and-failure-to-report-to-mros\/#primaryimage"},"thumbnailUrl":"https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2026\/07\/2.png","datePublished":"2026-07-20T12:19:09+00:00","dateModified":"2026-07-20T14:20:35+00:00","author":{"@id":"https:\/\/www.fbt-avocats.ch\/#\/schema\/person\/53faa592d1d545188ce0efaa23e0b547"},"description":"Relationship managers, the compliance department and the institution itself are all exposed to criminal liability in the event of a failure to report to MROS.","breadcrumb":{"@id":"https:\/\/www.fbt-avocats.ch\/en\/the-criminal-liability-chain-and-failure-to-report-to-mros\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.fbt-avocats.ch\/en\/the-criminal-liability-chain-and-failure-to-report-to-mros\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.fbt-avocats.ch\/en\/the-criminal-liability-chain-and-failure-to-report-to-mros\/#primaryimage","url":"https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2026\/07\/2.png","contentUrl":"https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2026\/07\/2.png","width":1200,"height":628},{"@type":"BreadcrumbList","@id":"https:\/\/www.fbt-avocats.ch\/en\/the-criminal-liability-chain-and-failure-to-report-to-mros\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.fbt-avocats.ch\/en\/"},{"@type":"ListItem","position":2,"name":"The criminal liability chain and failure to report to MROS"}]},{"@type":"WebSite","@id":"https:\/\/www.fbt-avocats.ch\/#website","url":"https:\/\/www.fbt-avocats.ch\/","name":"FBT Avocats SA","description":"Etudes bas\u00e9es \u00e0 Gen\u00e8ve et Paris","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.fbt-avocats.ch\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.fbt-avocats.ch\/#\/schema\/person\/53faa592d1d545188ce0efaa23e0b547","name":"Yann Bellini"}]}},"_links":{"self":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/33259","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/users\/26"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/comments?post=33259"}],"version-history":[{"count":4,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/33259\/revisions"}],"predecessor-version":[{"id":33273,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/33259\/revisions\/33273"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media\/33254"}],"wp:attachment":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=33259"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/categories?post=33259"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=33259"},{"taxonomy":"datespeciale","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/datespeciale?post=33259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}