Conviction for making false statements about commercial enterprises, incitement to procure a false certification and violation of the UCA

Facts

The appellant [X.] was convicted by the High Court of the Canton of Zug for making false statements about commercial enterprises, incitement to procure a false certification and violation of the UCA. The conviction is based on the founding of two companies, for which the appellant ordered the fiduciary establishment and agreed with the appointed trustee on a sham liberation.

The appellant ordered the fiduciary establishment of a company in November 2002 and May 2003. According to the High Court's findings, he agreed with the appointed trustee that the latter would provide him with the necessary funds for the liberation of the share capital in the short term. Furthermore, he is said to have sent invoice-like offers to a large number of addressees.

The High Court of the Canton of Zug convicted [X.] on February 1, 2011, in the second instance, of making false statements about commercial enterprises (Art. 152 SCC), multiple incitements to procure a false certification (Art. 253 para. 1 in conjunction with Art. 24 para. 1 SCC) and multiple violations of Art. 23 para. 1 in conjunction with Art. 3 lit. b UCA, to a prison sentence of five months, as an additional penalty to the judgment of the Regional Court of Frankfurt am Main of December 1, 2004.

Considerations

The Federal Court examined the conviction for making false statements about commercial enterprises, incitement to procure a false certification and violation of the UCA. The conviction for making false statements about commercial enterprises within the meaning of Art. 152 SCC does not violate federal law. The appellant was qualified as a founder within the meaning of Art. 152 SCC, as he had made false statements about the [G. AG] as the client.

The conviction for incitement to procure a false certification within the meaning of Art. 253 para. 1 SCC does not violate federal law. The appellant commissioned [I.] with the founding of the [F. AG] and the [G. AG] , whereby he agreed with the latter on a sham liberation. By doing so, he aroused a concrete intent to…