311.0
STGBCP
CH
CH
Art. 166 Schweizerisches Strafgesetzbuch (StGB)
StGB; Zweiter Titel: Strafbare Handlungen gegen das Vermögen; 3. Konkurs- und Betreibungsverbrechen oder -vergehen.; Unterlassung der Buchführung
Art. 166 StGB
Der Schuldner, der die ihm gesetzlich obliegende Pflicht zur ordnungsmässigen Führung und Aufbewahrung von Geschäftsbüchern oder zur Aufstellung einer Bilanz verletzt, so dass sein Vermögensstand nicht oder nicht vollständig ersichtlich ist, wird, wenn über ihn der Konkurs eröffnet oder in einer gemäss Artikel 43 des Bundesgesetzes vom 11. April 1889 über Schuldbetreibung- und Konkurs (SchKG) erfolgten Pfändung gegen ihn ein Verlustschein ausgestellt worden ist, mit Freiheitsstrafe bis zu drei Jahren oder Geldstrafe bestraft.
Gerichtsentscheide zu dieser Bestimmung (166)
BGE 117 IV 449 (Art. 166 StGB)
Failure to keep business records requires eventual intent; openly admitting lack of a ticket to an inspector is not fare evasion by deception.
Basis for conviction for failure to keep business records; the court held that eventual intent suffices, and the appeal on this ground was rejected.
SR1 2024 61 · gr (art. 166 CP)
Appeal of Mismanagement, Assault, and Financial Offenses Conviction
Basis for declaring A._____ guilty of repeated omission of accounting for the years 2019-2022, and for acquittal for the years 2016-2018.
S1 2024 23 · zg (Art. 166 StGB)
Appeal Concerning Fraud, Forgery, and Breach of Trust with Cross-Appeal for Harsher Sentence and Deportation
The accused was convicted of failure to keep books based on this article (Order 5.5).
BG.2025.11 (Art. 166 StGB)
Jurisdictional Dispute Over Multi-Canton Criminal Investigation
Cited as a potential offense investigated in Basel and Lucerne.
SB240109 · zh (Art. 166 StGB)
Appeals Court Upholds Mismanagement and Money Laundering Convictions, Overturns Acquittal on False Certification
The court found the appellant guilty of repeated failure to keep accounts based on this provision (Order 1).
SK 2024 99 · be (art. 166 CP)
Swiss Defendant Sentenced to 14.5 Months Unconditional Prison for Financial Crimes and Fraud
Basis for the conviction of violation of the obligation to keep accounts (violation de l’obligation de tenir une comptabilité).
SST.2024.76 · ag (Art. 166 StGB)
Fraud, Mismanagement, Forgery, and Money Laundering Convictions Upheld
Used to convict the accused of failure to keep accounts.
P/20438/2022 · ge (art. 166 CP)
Criminal Breach of Trust and Accounting Offenses Against Company Manager
Basis for finding the defendant guilty of violating the duty to keep accounts.
P/14156/2022 · ge (art. 166 CP)
Misappropriation, Fraud, and Accounting Violations Convictions
B____ est déclaré coupable de violation de l'obligation de tenir une comptabilité sur ce fondement.
P/22663/2017 · ge (art. 166 CP)
Administrator Convicted of Forgery and Fraud in Client Deception Case
The defendant was declared guilty of violation of the obligation to keep accounts (violation de tenir une comptabilité) based on this article.
SST.2024.11 · ag (Art. 166 StGB)
Appeals Court Upholds Embezzlement, Fraud Convictions; Imposes Prison Sentence
Used to find the defendant guilty of failure to keep accounts.
P/15649/2020 · ge (art. 166 CP)
Fraud and Forgery in COVID-19 Loan Application and Related Misconduct
A declaré A. coupable de violation de l'obligation de tenir une comptabilité.
P/15649/2020 · ge (art. 166 CP)
Fraud and Forgery in COVID-19 Loan Application and Related Misconduct
A declaré B. coupable de violation de l'obligation de tenir une comptabilité.
SK 2023 497 · be (Art. 166 StGB)
Appeals Court Upholds Convictions for White-Collar Crimes in Corporate Collapse
Cited in the final orders, in sentencing A.________ (II.C) and C.________ (III.2) for failure to keep books.
501 2022 119 · fr (art. 166 CP)
Appeal Regarding Fraud Conviction and Suspended Sentence Conditions in Construction Case
Cited in the dispositive order 3 as the basis for recognizing the appellant's guilt for violation of the obligation to keep accounts.