Facts
On July 27, 1972, FIWOBA AG was founded with its registered office in Zug. On December 29, 1972, it transferred its registered office to Sarnen and on March 8, 1977 to Biel, where bankruptcy was declared on January 24, 1978. On November 27, 1979, a creditor filed a criminal complaint with the Examining Magistrate's Office of the Canton of Obwalden against B. for failure to keep accounts, fraudulent bankruptcy, and unfaithful management.
The Criminal Commission of Obwalden requested that the authorities of the Canton of Bern be declared competent and obliged to prosecute and adjudicate all offenses attributed to B. The Indictment Chamber of the Federal Supreme Court granted the request.
Considerations
According to the previous practice of the Federal Supreme Court, bankruptcy offenses are to be prosecuted by the authorities of the place where the debtor was domiciled or had his place of business at the time of the offense, even if the bankruptcy was declared in another place. In the present case, this would lead to the jurisdiction of the authorities of the Canton of Obwalden.
However, the Federal Supreme Court does not adhere to this case law. The bankruptcy offenses under Art. 163-172 of the Swiss Criminal Code serve on the one hand to protect the creditors and on the other hand to safeguard the interests of compulsory enforcement. Therefore, it is justified to consider…