Editorials · National Tax Law · Taxation · 18. December 2025
Motions on OECD Minimum Taxation Pose Significant Risks for Swiss Companies
The Council of States has approved the motion on “Legal certainty in the implementation of the OECD minimum tax,” after the National Council had already endorsed an identical motion at the beginning of the week. The motions pose serious risks for Switzerland as a business location and for Swiss companies. SwissHoldings is therefore calling for …
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Competition Law and Competition Policy · Editorials · 4. December 2025
Modern Cartel Act to Strengthen a Dynamic Economy
The Council of States today resolved the last outstanding difference regarding the partial revision of the Cartel Act. It has adopted the balanced compromise proposal put forward by the National Council. SwissHoldings expressly welcomes this decision. Going forward, the Competition Commission must base its assessments consistently on the actual impact of a case. This strengthens …
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Session previews · 24. November 2025
Session Preview Winter Session 2025
This is an automated translation. The SwissHoldings Session Preview informs about issues relevant to our association discussed at the winter session 2025. The Preview contains a brief overview of the issues, the current state as well as the recommendations of our association. Session Preview as PDF National Council 23.086 Investment Review Act Recommendation: SwissHoldings takes …
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Updates · 16. October 2025
SwissHoldings Update October 2025
Every two months, the SwissHoldings Update provides a detailed overview of the matters relevant to our association. Find the update here.
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Updates · 15. October 2025
SwissHoldings Update August 2025
Every two months, the update provides a detailed overview of matters relevant to our association. Click here for the update.
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Competition Law and Competition Policy · Editorials · 6. October 2025
Fairness and Efficiency: The Long-Overdue Modernisation of the Competition Commission
During the consultation process on the partial revision of the Cartel Act, there were repeated calls to also tackle the urgently needed institutional reform. Although the Federal Council has identified fundamental problems, the current draft, on which the consultation ended on 6 October 2025, does not adequately address the shortcomings. Since direct sanction proceedings under …
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Session recaps · 26. September 2025
Session Recap Autumn Session 2025
Both councils 24.046 Proposal of the Federal Council. Federal Act on the Transparency of Legal Entities and the Identification of Beneficial Owners The transparency register was subject to a reconciliation of differences. The final differences have been resolved. Draft 1: With regard to the presumption of accuracy, the National Council followed the compromise proposal of …
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Accounting and Financial Reporting · Editorials · 24. September 2025
No Swiss finish for new digital climate reporting
Swiss companies must provide climate-related data in a machine-readable format for the first time this year. While similar obligations in the EU will not take effect until 2027 and digital standards there have not yet been finalised, Swiss companies face the challenge of reporting without an internationally recognised standard. SwissHoldings welcomes the fact that the …
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Allgemein · 22. September 2025
Reporting Talks 2025: New Requirements for Financial Reporting
This year’s Reporting Talks by SwissHoldings were entirely dedicated to IFRS 18 – the new accounting standard that will fundamentally change the presentation of financial results as of 2027. The well-attended conference offered experts from member companies the opportunity to gain insights into the planned changes, exchange experiences, and discuss them with external stakeholders such …
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Press releases · Wirtschaft · 16. September 2025
No class actions for Switzerland: Council of States clearly rejects the bill
This is an automated translation. The introduction of class actions has been discussed in Switzerland for over ten years. Yesterday’s decision by the Council of States to vote against the proposal means it is now off the table. Among other things, this was due to fears of high risks of abuse, a possible overloading of …
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