Lukas Müller, Malik Ong andPatrik Odermatt of Kaiser Odermatt & Partner have published an article on shell companies from a civil, criminal and notarization law perspective in Reprax Zeitschrift 3/2021 p. 207 ff. The article can be ordered from Swisslex or Schulthess (subject to 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