Enforcement and prosecution

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The enforcement of the sanctions requires both administrative supervision and criminal prosecution. The Embargo Act makes violations a criminal offence, with intentional violations punishable by a custodial sentence of up to five years in serious cases.¹ SECO investigates suspected violations and can refer them to the Office of the Attorney General. The number of proceedings has increased since 2022 and includes cases of prohibited exports of goods to Russia, transactions with listed persons and the circumvention of the sanctions through third countries.²

The prohibition on exports of dual-use and other sensitive goods to Russia has become a particular focus. Swiss industrial goods, such as machine tools and electronic components, have been found in Russian military equipment, having often reached Russia through intermediaries in third countries such as Turkey.³ The European Union has introduced the obligation for exporters to include a "no Russia" clause in their contracts, which Switzerland adopted as well.⁴ Advisers in export control, a field in which the author is certified, have seen a considerable increase in the demand for compliance advice among Swiss exporters since 2022.

Notes

Federal Act of 22 March 2002 on the Implementation of International Sanctions (Embargo Act, EmbG), SR 946.231, original text, fedlex.admin.ch: Art. 9 (intentional offences: imprisonment up to one year or fine up to CHF 500,000; in serious cases imprisonment up to five years, which may be combined with a fine of up to CHF 1 million) and Art. 10 (contraventions: fine up to CHF 100,000). ↩
SRF, "Gesperrte Vermögen sanktionierter Russen in der Schweiz gestiegen", 2025, srf.ch, citing SECO: 615 reports of suspected sanctions violations since the invasion; 68 administrative criminal proceedings opened and 59 concluded (24 convictions, 35 dismissals). ↩
swissinfo.ch, "Swiss manufacturing 'contributes to Russian war machine'", 6 March 2025: more than one hundred machine tools from Swiss manufacturers have reached Russia since the invasion, e.g. through a Turkish shell importer in 2023; swissinfo.ch, "Criminal proceedings filed over Swiss components in Russian weapons", 17 July 2024: components of Swiss companies found in Russian armaments; SECO had opened 56 administrative criminal proceedings. ↩
Germany Trade & Invest, "Chronologische Übersicht über EU-Sanktionen gegenüber Russland", gtai.de: "No Russia" clause under Art. 12g of Regulation 833/2014, applicable from 20 March 2024 to goods in Annexes XI, XX, XXXV and common high-priority items. Swissmem, "Russland-Sanktionen: Vertragspflicht zur Verhinderung der Wiederausfuhr", 22 March 2024, swissmem.ch: Switzerland adopted the obligation in Art. 14f of the Ukraine Ordinance (SR 946.231.176.72), in force since 20 March 2024, for goods in Annexes 3 and 19 and high-priority goods in Annex 31. ↩

For general information only. This article does not constitute legal or tax advice, does not replace advice on an individual case and creates no lawyer-client relationship. It reflects the legal position as of September 2025.

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Dr Alexander Ressos, TEP

Rechtsanwalt/Attorney-at-Law

I am a Swiss attorney-at-law and also admitted as a solicitor in Hong Kong and in England & Wales, with almost 25 years of experience.

Together with my multilingual team, including Chinese, Japanese, Korean, Russian, Ukrainian and French native speakers, I advise companies and their owners from around the world on the full range of banking, corporate, commercial and tax law matters in Switzerland, including international tax planning, fiduciary services, and legal family office services including immigration & relocation or real estate investments. My practice has a particular focus on clients from growth and frontier markets in Greater China, Central Asia and the Caucasus, the rest of Asia, the Middle East, Africa and Latin America, and I equally advise clients from Europe and North America. Through an affiliated Swiss trust company, we also take care of the incorporation and ongoing administration of their companies and other structures, including accounting, tax returns and corporate secretarial services, and I serve as a professional director where required. With the support of a network of first-class cooperation partners, I also implement solutions worldwide.

My approach is to act as a trusted advisor who works directly with decision-makers, on an equal footing: I start from what you want to achieve and shape every structure, contract and tax decision around your commercial goals and how it improves your after-tax return. As “lawyers who make it happen”, my team and I stay involved until your company is set up, your structure is in place and your transaction has closed, and we remain available for any follow-on work that may be required. You benefit from bespoke solutions and personal attention, and sound, friendly and practical advice. We are not the lowest-cost provider in the market, nor do we intend to be; our aim is to deliver well-founded, proper solutions and excellent value for money.

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Enforcement and prosecution

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