Facts
The appellant S. was convicted by the Zug Criminal Court of continued embezzlement of seized assets within the meaning of Art. 164 para. 1 of the Swiss Criminal Code (StGB) and sentenced to two months' imprisonment with the grant of a suspended sentence. S. then filed a federal nullity appeal with the request to overturn the judgment and remand the case to the lower court for acquittal. S. was accused of having concealed assets and income in debt enforcement proceedings for seizure. Specifically, it concerned shares of V. AG Zug or V. AG St. Niklausen as well as an annual income of USD 80,000 from A. Inc. USA. S. had stated in the seizure records that he had no assets.Considerations
The Federal Supreme Court overturned the judgment of the Criminal Court and remanded the case to the lower court for supplementation of the facts: 1. The appellant is generally obliged to disclose assets and income located abroad, as these can be relevant for the calculation of the subsistence minimum. The principle of territoriality does not preclude this. 2. However, the appellant is not obliged to provide information about the financial circumstances of third parties,…