MOSCOW, March 12 (Reuters) - Russia's foreign ministry said it had summoned Swiss ambassador Krystyna Marty Lang on Tuesday over a decision by Switzerland's parliament to work out a legal basis for the confiscation of Russian state assets.

"Russia strongly condemns this step by the Swiss authorities that grossly violates the fundamental principles and norms of international law regarding state immunity," the foreign ministry said.

"Any encroachment on Russian state property under the guise of any far-fetched 'reparative mechanism' would be nothing more than theft at the state level."

The ministry said Russia would retaliate if the Swiss plan was implemented. (Reporting by Reuters; editing by Guy Faulconbridge)