Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 09 JULY 2025

Actively Managed Certificates And Swiss Tax Pitfalls

Lindemann Rechtsanwälte
Explore more from Lindemann Rechtsanwälte

Actively Managed Certificates (AMCs) are structured financial instruments that allow investors to access a professionally managed, dynamically adjusted portfolio through a single, tradable security.

SwitzerlandTax
Dr. iur. Alexander Lindemann
Dr. iur. Alexander Lindemann
Dominik Mazur
Dominik Mazur
Frederic Franz, MBA
Frederic Franz, MBA

What are Actively Managed Certificates and why are they a popular form of investment?

Actively Managed Certificates (AMCs) are structured financial instruments that allow investors to access a professionally managed, dynamically adjusted portfolio through a single, tradable security. They combine features of structured products and actively managed collective investment schemes, enabling asset managers to rebalance the underlying assets in response to market developments or strategic mandates. AMCs can have various asset classes as underlying assets and allow for flexible investment formulas, including a broad range of assets such as equities, bonds, commodities, real estate, digital currencies, and even private market investments within one instrument.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

The Swiss Lump-sum Taxation After The Introduction Of Individual Taxation: New Opportunities For Individuals

Switzerland's shift to individual taxation by 2032 will fundamentally reshape the country's lump-sum taxation regime for internationally mobile individuals. The reform removes the requirement that both spouses must qualify simultaneously for lump-sum taxation, creating new planning opportunities for mixed-status couples while introducing complexities around asset allocation and minimum tax thresholds.
SwitzerlandTax
Loyens & Loeff
Loyens & Loeff
Article

OECD GloBE Rules (Pillar Two): What Follows The First Taxation Decisions?

As Switzerland's first QDMTT assessments arrive following the 30 June 2026 filing deadline, taxpayers face complex interpretive questions around the GloBE Model Rules. With no prior Swiss court rulings on Pillar Two matters, this analysis examines the procedural pathways and substantive grounds available for challenging disputed positions, from cantonal objections through federal administrative and supreme court appeals.
SwitzerlandTax
Lenz & Staehelin
Lenz & Staehelin
Video

Corporate Relocation To Switzerland: Five Key Questions For Businesses And Their Founders (Video)

Relocating to Switzerland involves navigating a complex web of immigration, employment, tax, and corporate law that affects both individuals and companies simultaneously. This comprehensive guide examines five critical questions that entrepreneurs, business owners, and corporations must address when planning a move to Switzerland, from establishing legal presence to ensuring proper tax domicile and maintaining operational substance.
SwitzerlandImmigration
Lindemann Rechtsanwälte
Lindemann Rechtsanwälte