Commentaries: Art. 326bis

Where the acts constituting offences under Article 325^quaterare committed while attending to the affairs of a legal entity, general or limited partnership or sole proprietorship¹or otherwise in the provision of commercial or business services to another, the criminal provisions apply to those natural persons who have committed the acts.²
An employer or principal who is aware of the offence or becomes aware of the offence subsequently and who, although they are in a position to do so, fails to prevent the offence or to remedy its consequences shall be liable to the same penalties as the offender.
If the employer or principal is a legal entity, general or limited partnership, sole proprietorship³or corporate body without legal personality, paragraph 2 applies to the culpable management bodies, members of the management bodies, executive partners, de facto managers or liquidators.

Footnote relevant to German text only. ↩
Amended by No III 2 of the FA of 19 June 2020 (Indirect Counter-Proposal to the Popular Initiative "For responsible businesses – protecting human rights and the environment"), in force since 1 Jan. 2022 (AS 2021 846;BBl 2017 399). ↩
Footnote relevant to German text only. ↩

Art. 326bis