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As economic uncertainty and rising costs pressure businesses in 2026, many companies are turning to fractional CFO services as a strategic solution to improve profitability without the expense of a full-time executive. This analysis explores six specific ways these services enhance EBITDA, from optimizing pricing strategies and managing cash flow to reducing operational waste and preparing for financing events.

Recent Federal Supreme Court rulings clarify when Swiss taxpayers forfeit their right to reclaim withholding tax on dividends and interest. The critical distinction between negligence and contingent intent determines whether the 35% withholding tax can be recovered, with substantial amounts at stake for those who fail to properly declare income and assets.

On 1 October 2026, Switzerland's revised Anti-Money Laundering Act brings lawyers, trustees and notaries under its regulatory scope for the first time, requiring them to align their organizations with sanctions risks. The reform adds a second layer of control to transactions already monitored by banks and financial intermediaries, raising questions about whether this duplication enhances security or merely increases compliance costs and encroaches on professional secrecy.