Switzerland: Corporate and Company Law

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Article
Introduction Of A New Swiss Transparency Register
Switzerland's new Legal Entities Transparency Act introduces a centralised federal register of beneficial owners, fundamentally changing how Swiss companies must identify, document and report ultimate ownership and control structures. The regime imposes strict reporting deadlines beginning in late 2026, with criminal sanctions for non-compliance reaching up to CHF 500,000 for intentional breaches. Companies must now navigate complex look-through requirements, enhanced documentation obligations, and ongoing
Switzerland Commercial
LL
Loyens & Loeff
Article
Die Einziehung Nach Art. 35 FINMAG
This article examines the administrative confiscation mechanism under Article 35 FINMAG, analyzing its legal nature, material requirements, and practical application after 16 years of Swiss financial market supervision. The authors explore critical questions surrounding profit calculation, the scope of deductible expenses, and whether the current enforcement toolkit adequately deters supervisory law violations.
Switzerland Finance
PL
Pestalozzi Attorneys at Law
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