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Switzerland
Practice Relating to Rule 113. Treatment of the Dead
Switzerland’s Basic Military Manual (1987) states that anyone who “mutilates the dead” will be punished. 
Switzerland, Lois et coutumes de la guerre (Extrait et commentaire), Règlement 51.7/II f, Armée Suisse, 1987, Articles 194(2) and 200(f).
Switzerland’s Military Criminal Code (1927), as amended, punishes anyone who mutilates a dead person. 
Switzerland, Military Criminal Code, 1927, as amended, Article 140(2).
Switzerland’s Military Criminal Code (1927), taking into account amendments entered into force up to 2011, states in a chapter entitled “War crimes”:
Art. 110
Articles 112–114 apply in the context of international armed conflicts, including in situations of occupation, and, if the nature of the offence does not exclude it, in the context of non-international armed conflicts.
Art. 112c
1 The penalty shall be a custodial sentence of not less than three years for any person who, in the context of an armed conflict:
e. mutilates the dead body of an enemy combatant. 
Switzerland, Military Criminal Code, 1927, taking into account amendments entered into force up to 2011, Articles 110 and 112c (1)(e).
Switzerland’s Penal Code (1937), taking into account amendments entered into force up to 2011, states under the title “War crimes”:
Art. 264b
Articles 264d–264j apply in the context of international armed conflicts, including in situations of occupation, and, if the nature of the offence does not exclude it, in the context of non-international armed conflicts.
Art. 264g
1 The penalty shall be a custodial sentence of not less than three years for any person who, in the context of an armed conflict:
e. mutilates the dead body of an enemy combatant. 
Switzerland, Penal Code, 1937, taking into account amendments entered into force up to 2011, Articles 264b and 264g (1)(e).
Switzerland’s Basic Military Manual (1987) provides that it is prohibited “to despoil the … dead”. 
Switzerland, Lois et coutumes de la guerre (Extrait et commentaire), Règlement 51.7/II f, Armée Suisse, 1987, Article 72; see also Lois et coutumes de la guerre, Manuel 51.7/III dfi, Armée suisse, 1984, p. 4, and Droit des gens en temps de guerre, Programme d’instruction fondé sur le Manuel 51.7/III “Lois et coutumes de la guerre”, Cours de base pour recrues de toutes les armes 97.2f, Armée suisse, 1986, p. 38.
Switzerland’s Aide-Memoire on the Ten Basic Rules of the Law of Armed Conflict (2005) states: “I respect civilian property. Pillaging and robbing, even of wounded or dead persons, are strictly prohibited.” 
Switzerland, The Ten Basic Rules of the Law of Armed Conflict, Aide-memoire 51.007/IIIe, Swiss Army, issued based on Article 10 of the Ordinance for Organization of the Federal Department for Defence, Civil Protection and Sports dated 7 March 2003, entry into force on 1 July 2005, Rule 6.
Switzerland’s Military Criminal Code (1927), as amended, punishes anyone who, on the battlefield, despoils dead persons. 
Switzerland, Military Criminal Code, 1927, as amended, Article 140(1).
Switzerland’s Military Criminal Code (1927), as amended in 2007, states that “any person who has mutilated a dead enemy is to be punished with three years’ or more imprisonment or a monetary penalty or, in less serious cases, a year imprisonment or less”. 
Switzerland, Military Criminal Code, 1927, as amended in 2007, Article 111.
The manual further states: “Any person who, on the battlefield, has laid his or her hands on a dead person … with the intention to steal, is to be punished with a year imprisonment or less.” 
Switzerland, Military Criminal Code, 1927, as amended in 2007, Article 139.