Switzerland: Financial Restructuring

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Article
Swiss Parliament Modernizes Debt Enforcement System And Introduces Two New Debt Restructuring Proceedings For Individuals
The Swiss Parliament has enacted two major reforms to the Federal Debt Enforcement and Bankruptcy Act, ushering in a new era of digitalization and creating Switzerland's first dedicated debt restructuring mechanisms for private individuals. These changes introduce electronic debt enforcement registers, online auctions, and the possibility of residual debt discharge, fundamentally transforming Swiss insolvency law for creditors, debtors, and practitioners alike.
Switzerland Insolvency
AA
Advestra AG
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
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