Art. 305bis

1. Any person who carries out an act that is aimed at frustrating the identification of the origin, the tracing or the forfeiture of assets which they know or must reasonably believe originate from a felony or aggravated tax misdemeanour shall be liable to a custodial sentence not exceeding three years or to a monetary penalty.¹

1^bis. An aggravated tax misdemeanour is any of the offences set out in Article 186 of the Federal Act of 14 December 1990²on Direct Federal Taxation and Article 59 paragraph 1 clause one of the Federal Act of 14 December 1990³on the Harmonisation of Direct Federal Taxation at Cantonal and Communal Levels, if the tax evaded in any tax period exceeds 300 000 francs.⁴ 2. In serious cases, the penalty is a custodial sentence not exceeding five years or a monetary penalty.⁵

A serious case is constituted, in particular, where the offender:

1. ⁶ acts as a member of a criminal or terrorist organisation;
2. acts as a member of a group that has been formed for the purpose of the continued conduct of money laundering activities; or
3. achieves a large turnover or substantial profit through commercial money laundering.

3. The offender is also liable to the foregoing penalties where the main offence was committed abroad, provided such an offence is also liable to prosecution at the place of commission.⁷