Penalties
LETA is enforced with criminal fines. The liability rests on the natural persons responsible for filing — typically the most senior member of the governing body.
Up to CHF 500,000
Wilful breach of the reporting or disclosure duties, or supplying false information, is punishable by a fine of up to CHF 500,000 (Art. 43 TJPG).
Up to CHF 100,000
Intentional disregard of a binding ruling of the Control Body is punishable by a fine of up to CHF 100,000 (Art. 44 TJPG). This is intentional non-compliance with a ruling, not a negligence penalty.
Who is liable
Liability falls on the natural persons responsible for the entity's filing — in practice, the top organ member. Prosecution is handled by the criminal-law service of the Federal Department of Finance.
Why preparation matters
A defensible, well-documented determination is the practical defence. Amlion assembles the evidence trail so the filing stands up to scrutiny.