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ARTICLE · 20 SEPTEMBER 2023

Swiss Corporate Law Reform: The Key Changes

Dixcart Group Limited
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New Swiss corporate law came into force on 1 January 2023. The transition period for Swiss companies to adapt their articles of association and regulations to the new corporate law is two years...

GlobalCorporate/Commercial Law
Christine Breitler
Christine Breitler

New Swiss Corporate Law

New Swiss corporate law came into force on 1 January 2023.

The transition period for Swiss companies to adapt their articles of association and regulations to the new corporate law is two years from when the new law came into force.

This Article details the main amendments to a company's articles of association to comply with the new legislation. This article covers non-listed corporations.

KEY CHANGES

Share Capital and Equity Distributions – Greater Flexibility

  • Foreign Currency

Share capital may be denominated in an approved foreign currency (EUR, USD, GBP or JPY). This was already permitted for disclosure in the financial statements and is particularly relevant for Swiss subsidiaries of foreign groups.

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