Switzerland: Corporate and Company Law

Switzerland is launching a central register of beneficial ownership under the Federal Act on the Transparency of Legal Entities (LETA), expected to take effect in the second half of 2026. With compliance deadlines measured in months rather than years, boards, shareholders and trustees face significant personal liability, fines up to CHF 500,000, and even company dissolution for non-compliance. The new regime replaces internal record-keeping with a federal register maintained by the Swiss Federal Office of J

Starting September 2026, EU businesses selling goods to consumers must display two new mandatory notices at point of sale: a standardized legal guarantee notice and the GARAN label for products with extended durability guarantees. The challenge lies not in the content itself, but in implementing these requirements across diverse sales channels, product catalogues, and distribution networks.

In a landmark ruling (9C_606/2025, 24 February 2026), the Swiss Federal Supreme Court has for the first time directly addressed the deductibility of interest following a debt push-down in a leveraged buy-out...