Facts
The case concerns Hans Häusler, who has been working as a dedicated employee of Fritz Maurer since 1955. Maurer operated an opaque business and had Häusler act as a straw man for various companies. Häusler was appointed as the sole board member for three companies, but did not exert any influence on the business. The companies did not keep any accounting records, which led to a criminal investigation against Maurer and Häusler.
The Zurich District Court convicted Häusler of repeated improper management of business records and sentenced him to an unconditional prison term of 2 months. The Zurich Cantonal Court confirmed the guilty verdict, but reduced the prison term to 42 days. Häusler filed a petition for annulment with the Federal Court and demanded that the judgment be overturned and that he be acquitted.
Considerations
The Federal Court examined the question of whether Häusler was responsible for the failure to keep accounting records. Häusler argued that he was not responsible, as he was only Maurer's obedient subordinate and had no opportunity to keep the accounting records himself or to instruct a third party to do so.
However, the court found that Häusler, as the sole board member of the companies, was obliged to ensure that the legally required books were established and maintained. It would have been possible for him to keep the books himself or to hire an accountant, even if he did not have the…