Switzerland: Accounting Standards

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.

The purpose of this newsflash is to inform market participants that FINMA has authorized the two Swiss prospectus review bodies.