Switzerland: Corporate and Company Law

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Article
Switzerland's New Transparency Register – What Companies And Their Stakeholders Need To Know Now
With the new Federal Act on the Transparency of Legal Entities and the Identification of Beneficial Owners (LETA), Switzerland is establishing, for the first time, a central electronic register of the beneficial owners of companies (transparency register). The LETA, the related ordinance (LETO) and the revised Anti-Money Laundering Act (AMLA) will enter into force on 1 October 2026.
Switzerland Commercial
PL
Pestalozzi Attorneys at Law
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
Video
Five × Five: LETA Is Coming. 5 Questions Every Swiss Company Must Answer (Video)
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
Switzerland Commercial
LL
LINDEMANNLAW
Article
New Proposed Swiss Transparency Rules For Proxy Advisors
The Swiss government has opened consultation on draft amendments to the Code of Obligations that would require companies to disclose when they engage proxy advisory firms. This proposed transparency regime addresses conflicts of interest in a market dominated by ISS and Glass Lewis, where proxy advisors influence significant percentages of votes at Swiss annual general meetings while remaining largely unregulated under current Swiss law.
Switzerland Commercial
SW
Schellenberg Wittmer Ltd
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