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 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 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.)
Projets législatifs en cours
Stärkung des Datenschutzes ("Revision of the Federal Data Protection Act", only in German, French and Italian)
Modernisierung des Handelsregisters ("Modernization of the Register of Companies", only in German, French and Italian)
Missbrauch des Konkursverfahrens verhindern ("Proposed Bill on safeguards against misuse of bankruptcy", only in German, French and Italian)
Last modification 09.02.2023