Luke Mueller, Malik Ong and PAtrik Odermatt von Kaiser Odermatt & Partner have published an article in Reprax Magazine 3/2021 p. 207 ff. on shell trading from a civil, criminal and notarization law perspective.
The attachment can be ordered from Swisslex or Schulthess (for a fee):
Swisslex: https://www.swisslex.ch/de/doc/essay/f9dde714-8dd8-4389-83e1-be79d4ecda4e/search/143057590
Schulthess: https://www.schulthess.com/verlag/zeitschriften/reprax
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