Business Law and Corporate Law

With the Federal Act on the Transparency of Legal Entities and the Identification of Beneficial Owners entering into force on 1 October 2026, certain trustees with a Swiss nexus will face new do- cumentation and record-keeping obligations.

Switzerland is introducing a central register of beneficial owners through the Federal Act on the Transparency of Legal Entities and the Identification of Beneficial Owners (LETA), effective October 1, 2026. This reform requires Swiss and certain foreign companies to identify beneficial owners, document their control, and report information to a new federal register administered by the Federal Office of Justice. Companies must prepare for these new governance, documentation, and compliance obligations by en

In the evolving landscape of Swiss M&A transactions, digital assets and cyber vulnerabilities have become critical factors that can significantly impact deal valuations and post-acquisition success.