The fight against money laundering in Switzerland is based on Article 305bis of the Swiss Penal Code. The training provides the fundamental notions pertaining to this article in order to give a thorough understanding of each component.
This module presents at first a certain number of essential notions to comprehend the article 305bis SPC. These are the notions of crime, patrimonial values as well as their forfeiture of assets and concealment. The training continues by explaining what means the notion of meant by the act of concealment and predicate crime of money laundering.
The second module continues the explanatory reading of article 305bis SPC by addressing the notion of willful deception, money laundering by negligence and omission. The training continues by explaining the aggravated tax misdemeanour as well as the aggravated cases of money laundering. The training ends with the offense committed abroad. The purpose of the training aims to bide together of all the elements that make up art. 305bis SPC.