Editorials · International Tax Law · Taxation · 7. January 2026
OECD Publishes Side-by-Side Package and Creates New Opportunities for Switzerland
This is an automated translation. With the Side-by-Side package, the OECD is strengthening the minimum taxation while offering new flexibilities. US companies are effectively exempted through recognition of the American system. Other countries can benefit from administrative simplifications and the new possibility of substance-based tax credits. The package offers opportunities for Switzerland, as it allows …
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Session recaps · 19. December 2025
Session Recap Winter Session 2025
This is an automated translation. Both councils 23.047 Partial Revision of the Cartel Act The Council of States resolved the final difference by accepting the balanced compromise proposal put forward by the National Council. This means that each individual case and the actual impact of the behavior under investigation must be considered again. This ensures that …
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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 · 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 · Capital Markets · Reports & Studies · Trade and investment policy · 4. September 2025
Facts and Figures on SwissHoldings Member Companies 2025
Every year we publish an overview of the importance of our member companies in Switzerland and worldwide. Our publication “Facts and Figures” shows the role of the companies as employers in Switzerland and abroad, their commitment abroad in the form of direct investments and their importance on the Swiss stock exchange. Member companies are …
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