You will find below the main legislative reforms that affect SMEs. This “radar function” is an instrument which provides an overview of main amendments and novelties resulting from the work of the legislator. Our goal is to succinctly and clearly present reforms which will be introduced soon, or which have just entered into force. This list is intended to be as complete as possible but is however not exhaustive.
Entry into force of the Climate Protection Ordinance on January 1, 2025. Entry into force of the revised value added tax ordinance (LTVA) on January 1, 2025. Entry into force of the federal law on stricter measures against abusive bankruptcies on January 1, 2025. Entry into force on January 1, 2024 of the new VAT rates. Entry into force on 1 January 2024 of the elimination of customs duties on industrial goods. Entry into force on 1 September 2023 of the “New Federal Act on Data Protection”. Entry into force on 1 January 2023 of the Revision of company law. Entry into force on 1 January 2023 of the Revision of the law of succession. Entry into force on 1 January 2022 of the counter-proposal to the Responsible business initiative (Federal Office of Justice). Entry into force on 1 January 2021 of the Amendment of the Public Procurement Act. Entry into force on 1 January 2021 of the Revision of the Commercial Register Law. Entry into force on 1 January 2020 of the Federal Act on Tax Reform and AHV Financing (TRAF). The Federal Council decided to implement as of 1 January 2020 the increase in AHV contribution by 0.3 points. The increase results from the entry into force of the TRAF on the same date. Job registration requirement: a threshold of 8 per cent applied since 1 July 2018 will be lowered to 5 per cent as of 1 January 2020. The entry into force on 1 July 2020 of the Amendment of the Equality Act and the Equal Pay Audit Ordinance. Entry into force on 1 January 2020 of the Financial Services Act (FinSA), the Financial Institutions Act (FinIA) and their enforcement orders. Entry into force on 1 January 2020 of the amended statute of limitation (Amended Statute of Limitations Act, "Verjährungsrecht"). Entry into force on 1 November 2019 of the Federal Act on Implementation of Recommendations of the Global Forum (regarding bearer shares, update of the share register, announcement of beneficial owners of shares, etc.). Current legislative projects Federal Council initiates consultation on strengthening the anti-money laundering framework Federal Council opens consultation on amendment to Climate Protection Ordinance (DETEC, in German, French and Italian) Liability for construction defects (Federal Office of Justice, in German, French and Italian) Modernisation of the law on guarantees for goods sold (Federal Office of Justice, in German, French and Italian) Partial revision of the Cartel Act (2023, website of SECO, in German, French and Italian) Press release of the Federal Council: Advancing digitalisation in debt collection (in German, French and Italian) Press release of the Federal Council: Indirect counter-proposal to the Responsible business initiative (in German, French and Italian) 
