Switzerland: Corporate and Company Law

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Article
Piercing The Corporate Veil In Swiss Enforcement Proceedings
Swiss law generally maintains a strict separation between a company's assets and those of its shareholders, but courts may exceptionally disregard this principle when it constitutes an abuse of rights. This analysis explores the legal framework and practical requirements for both piercing and reverse piercing the corporate veil in Switzerland, with particular emphasis on how these doctrines apply in debt enforcement and attachment proceedings.
Switzerland Litigation
LL
Loyens & Loeff
Article
Préserver le secret professionnel dans les enquêtes assistées par l’IA
Les outils d’intelligence artificielle (IA) sont de plus en plus utilisés dans le cadre des enquêtes internes menées par les entreprises. L’IA accélère la revue des documents, détecte des schémas, extrait les informations pertinentes et génère rapidement des comptes rendus d’entretiens structurés. Ces gains sont particulièrement importants dans les enquêtes complexes et multi juridictionnelles.
Switzerland Technology
SW
Schellenberg Wittmer Ltd
Article
Capital Increase From Freely Disposable Equity – An Overview
The Federal Commercial Registry has issued important clarifications on capital increases from freely disposable equity under Swiss law. This briefing examines the legal requirements, corporate procedures, and tax implications of converting existing equity into share capital, with particular focus on companies subject to limited audits or those that have opted out of auditing requirements.
Switzerland Commercial
BK
Bär & Karrer
Article
Switzerland’s New Investment Screening Regime: What Foreign Investors Need To Know —An Overview Of The Investment Screening Act And The Investment Screening Ordinance
Switzerland introduces a targeted foreign investment screening regime focused on state-controlled investors acquiring businesses in sensitive sectors. The Investment Screening Act (IPG) and Investment Screening Ordinance (IPV) establish approval requirements for foreign state investors targeting critical infrastructure, defense technologies, and strategic industries, while maintaining Switzerland's traditionally open investment environment for private investors.
Switzerland Government
KC
Kellerhals Carrard
Article
New Act On The Transparency Of Legal Persons (TLPA): Entry Into Force On 1 October 2026
Switzerland's new transparency regime for legal entities and beneficial owners enters into force on 1 October 2026, requiring companies to identify, verify, document and report their beneficial owners to a federal Transparency Register. With short transition periods and practical implications for banks, financial intermediaries and advisers, organizations need to understand who is affected, what must be reported, how the register will operate, and what steps to take now to prepare for compliance.
Switzerland Commercial
KC
Kellerhals Carrard
Article
Financial Restructuring: Mind The Tax Traps
Companies undergoing financial restructuring often focus on balance sheet repair and liquidity preservation. Yet the tax consequences of restructuring measures can be just as significant as their corporate law effects. Depending on how contributions, debt waivers or recovery rights are structured and recorded in the accounts, the same economic outcome may trigger different consequences for corporate income tax, issuance stamp tax and capital contribution reserves.
Switzerland Tax
PL
Pestalozzi Attorneys at Law
Article
Get Ready For The EU AI Act Transparency Obligations For AI Systems
As the EU AI Act's transparency obligations take effect from August 2026, companies deploying AI tools across Europe face a critical compliance challenge: ensuring users know when they're interacting with artificial intelligence. Swiss companies operating in or targeting the EU market must now navigate specific disclosure requirements for AI-generated content, deepfakes, emotion recognition systems, and biometric categorisation, with implementation timelines demanding immediate action.
Switzerland Technology
KC
Kellerhals Carrard
Article
FINMA Veröffentlicht Leitlinien Zu Risiken Bei Der Verwendung Von Produkten In Der Diskretionären Vermögensverwaltung
On 3 June 2026, the Swiss Financial Market Supervisory Authority FINMA published Guidance 03/2026 on risks associated with the use of products in individual portfolio management following an increased number of escalation cases under article 17 of the Financial Institutions Act ("FinIA"; SR 954.1), with 68 cases opened in 2025 (2024: 34; 2023: 9).
Switzerland Commercial
AA
Advestra AG
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