Switzerland: Mergers & Acquisitions

The EU AI Act's general application date of 2 August 2026 has arrived with significant regulatory changes through the AI Omnibus amendment, deferring core high-risk AI obligations...

Switzerland's new transparency regime for legal entities and beneficial owners enters into force on 1 October 2026, requiring companies to identify, verify, document and report their beneficial owners to a federal Transparency Register. With short transition periods and practical implications for banks, financial intermediaries and advisers, organizations need to understand who is affected, what must be reported, how the register will operate, and what steps to take now to prepare for compliance.

Over the past decades, the increasing internationalization and commercialization of professional football competitions have attracted a growing number of investors seeking to acquire stakes in football clubs.

The revised Swiss Anti-Money Laundering Act (AMLA) will extend comprehensive regulatory requirements to advisors involved in real estate transactions valued at CHF 5 million or more, effective October 1, 2026.

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

The regulatory environment in Switzerland to date continues to be investor-friendly for the following three main reasons: (i) limited investment restrictions (a notable exception being the Federal Law on Acquisition of Real Estate (the so-called Lex Koller)...

Die Revision des Schweizer Geldwäschereigesetzes unterstellt ab Oktober 2026 Berater bei Immobilientransaktionen über CHF 5 Mio. erstmals umfassenden Compliance-Pflichten.

The FCPA enforcement pause ordered in February 2025 by President Trump is over. The new FCPA enforcement guidelines signal a more targeted enforcement approach by the DOJ, which may potentially be more vigorous than before...

In a communication dated 12 June 2026, the Swiss Federal Council confirmed that the revised Anti-Money Laundering Act (“AMLA”) and the new Federal Act on the Transparency of Legal Entities (“ATLE”) will enter...

All of the standard transaction strategies to acquire portfolio companies are commonly used in Switzerland. We assume that regular leveraged buyouts have accounted for the majority of the transactions in recent years. In 2025, the total deal volume in the private equity sector remained stable...

Switzerland's federal tax structure creates significant regional variation in corporate and personal taxation, offering businesses and individuals strategic planning flexibility. With effective corporate tax rates ranging from 11.9% to 20.5% and personal income tax rates varying between 22.2% and 43.2% across cantons, location choice becomes a critical factor in tax optimization.

On 8 March 2026, Swiss voters approved the Federal Act introducing individual taxation, with 54.3 % voting in favour. This marks a fundamental shift in the taxation of individuals: going forward, all persons...

The International Chamber of Commerce has introduced its 2026 Arbitration Rules, featuring significant procedural reforms including optional Terms of Reference, express provisions for early determination of claims...

The definition of a permanent establishment in Article 5(1) of the OECD Model Tax Convention remains unchanged. However, the Commentary now contains detailed guidance on when a home office, work performed in second...

With the new Federal Act on the Transparency of Legal Entities and the Identification of Beneficial Owners (LETA), Switzerland is establishing, for the first time, a central electronic register of the beneficial owners of companies (transparency register). The LETA, the related ordinance (LETO) and the revised Anti-Money Laundering Act (AMLA) will enter into force on 1 October 2026.

The securitization market in Switzerland is currently characterized by a stable yet cautious environment, driven by both domestic and global economic and political factors.

Z Ltd ("IT-Provider") entered into three contracts with A Ltd ("Customer") on 12 December 2016: a software license agreement, an IT services agreement, and a maintenance agreement.

On 12 February 2025, the Federal Council announced Switzerland's AI regulatory strategy. The strategy prioritises ratifying the AI Convention, encouraging targeted, sector-specific adjustments...

On May 15, 2024, FINMA published its draft of a new circular on conduct obligations under FinSA and FinSO and launched a public consultation on this draft circular.

Following the rejection of the totally revised CO₂ Act in the referendum of 13 June 2021, a transitional law came into force at the beginning of the year.