Civil and company law
Civil Code, Code of Obligations, mergers, commercial register, contracts and AG/GmbH governance.
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Smart Global Capital · Switzerland
Switzerland legal and tax navigator
A single entry point for Swiss federal civil and company law, taxation, double-tax agreements, banking regulation, residence and citizenship.
Search instrumentsSwitzerland · law · tax · banking
Law, tax and regulated services in one system
The catalogue does not replace Fedlex or present editorial text as official. It connects each instrument with its subject, treaties, practical guides and Smart Global Capital services.
Tax law and DTAs
Direct taxes, VAT, withholding tax, stamp duties, administrative assistance and key bilateral treaties.
↗Banking and private banking
FINMA perimeter, personal and corporate accounts, trust/foundation onboarding, UBS and Banque Richelieu.
↗Residence and citizenship
EU/EFTA, third-country nationals, expenditure-based taxation, permit C and naturalisation without a misleading golden-visa promise.
↗Cross-border structures
A Cook Islands trust or a DIFC, ADGM or RAK ICC foundation aligned with a Swiss banking file.
↗Fedlex · FINMA · FTA · Federal Court
Search Swiss law
Each card links to an official Fedlex, FTA, FINMA or Federal Supreme Court resource. Metadata cards do not reproduce the full text; the current official-language version and its amendment history control.
Records: 81Official sources
Constitutional and civil law
4Federal Constitution of the Swiss Confederation
Federalism, fundamental rights, allocation of powers between the Confederation and cantons, economic freedom and property guarantees.
Swiss Civil Code
Legal capacity, family and succession law, property rights, associations and foundations, read with cantonal rules and private international law.
Federal Act on the Acquisition of Real Estate by Persons Abroad
Determines when a person abroad needs authorisation to acquire Swiss real estate, including exemptions, refusal grounds and breach consequences.
Ordinance on the Acquisition of Real Estate by Persons Abroad
Detailed definitions, evidence, cantonal quotas, authorisation procedure, conditions, reporting and inter-authority coordination for foreign acquisitions.
Corporate law
9Code of Obligations
General obligations and contracts, employment, AGs, GmbHs and other entities, corporate governance, accounting and audit.
Federal Act on Merger, Demerger, Transformation and Transfer of Assets
Mergers, demergers, transformations and transfers of assets involving companies, cooperatives, associations, foundations and other entities.
Commercial Register Ordinance
Registration data, filings, signatory powers and publication of information on Swiss entities and branches.
Federal Act against Unfair Competition
This in-force act provides civil and selected criminal-law remedies against misleading, aggressive and other unfair commercial practices. The current Fedlex text determines the precise infringement and remedy available.
Federal Act on Cartels and Other Restraints of Competition
This in-force act governs anti-competitive agreements, abuse of market power and merger control. Any transaction or conduct assessment requires the current text, applicable thresholds, competition-authority practice and case law.
Federal Act on the Transparency of Legal Entities and the Identification of Beneficial Owners
The act creates a federal beneficial-owner register and new identification and updating duties for covered legal entities. As at 27 September 2026 it had been enacted but was not yet in force; commencement was scheduled for 1 October 2026.
Ordinance on the Transparency of Legal Entities and the Identification of Beneficial Owners
The ordinance implements the new beneficial-owner register regime, including the handling and maintenance of reportable information. It was published but not yet in force on the check date; commencement was set for 1 October 2026.
Auditor Oversight Act
Admission of auditors and audit firms, public oversight, independence, public-company audits and supervisory measures.
Auditor Oversight Ordinance
Admission evidence, recognition of qualifications, the public register, quality controls, inspections of supervised audit firms and fees.
Procedure, insolvency and PIL
6Swiss Civil Procedure Code
Federal civil procedure, interim measures, evidence, appeals and enforcement of domestic judgments.
Federal Act on Debt Enforcement and Bankruptcy
Debt enforcement, attachment, bankruptcy, insolvency estate, avoidance and creditor compositions, including anti-abuse changes effective from 2025.
Federal Act on Private International Law
Jurisdiction, applicable law, recognition of foreign judgments, international arbitration, succession, companies and cross-border property relations.
Convention on the Law Applicable to Trusts and on their Recognition
The Convention has applied to Switzerland since 1 July 2007 and governs choice of law and recognition for foreign trusts. It does not create a domestic Swiss trust form; Switzerland has not enacted its own substantive trust institution.
Federal Supreme Court Act
Federal Supreme Court jurisdiction, admissibility, filing periods, pleading requirements, review standards, interim relief and revision.
Federal Act on Administrative Procedure
Federal administrative decisions, the right to be heard, evidence, recusal, service, time limits, costs and administrative appeals.
Data and technology
2Federal Act on Data Protection
Personal-data processing, controller and processor duties, cross-border transfers, security breaches and data-subject rights; the revised Act has applied since 1 September 2023.
Custody of Cryptobased Assets
FINMA's published supervisory guidance of 12 January 2026 addresses risks in cryptoasset custody models and client protection, including where a custodian becomes insolvent. It is dated guidance, not legislation, and must be read with applicable statutes, ordinances and later FINMA publications.
Tax law
29Federal Act on Direct Federal Taxation
Federal income and profit tax, residence, source, deductions, participation relief, restructurings, procedure and liability.
Federal Act on the Harmonisation of Direct Taxes of Cantons and Municipalities
Common framework for cantonal income, profit, wealth and capital taxes while rates and certain rules remain cantonal.
Federal Act on Value Added Tax
Registration, place of supply, imports, exemptions, input-tax recovery, VAT groups and filing procedure.
Federal Act on Withholding Tax
Swiss anticipatory tax on dividends and certain interest, refunds, notification procedure and interaction with double-tax agreements.
Federal Act on Stamp Duties
Issuance duty, securities transfer duty and certain insurance premiums, depending on the instrument and participant status.
Federal Act on International Administrative Assistance in Tax Matters
Exchange of tax information on request, procedural rights of affected persons and implementation of Switzerland's international obligations.
Federal Act on the International Automatic Exchange of Information in Tax Matters
Swiss implementation of AEOI/CRS: reporting financial institutions, accounts, controlling persons, due diligence and data transmission.
Value Added Tax Ordinance
This in-force ordinance implements the federal VAT framework, including procedural and computational matters, specific exclusions and special regimes. Rates, periods and transaction-specific treatment must be checked against the current act, ordinance and tax-authority guidance.
Withholding Tax Ordinance
This in-force ordinance governs the practical operation of Swiss withholding tax, including declaration, payment and refunds where provided by law. Refund entitlement must be assessed under current domestic rules and, where applicable, the relevant treaty.
Ordinance on the Minimum Taxation of Large Enterprise Groups
This in-force ordinance governs Switzerland's implementation of minimum taxation for large enterprise groups. Applicability depends, among other matters, on group composition, thresholds, jurisdictional structure and the relevant tax period under the current text.
Taxation of Trusts
This current official ESTV directory entry explains trust classification and Swiss tax treatment by reference to the positions of settlors, trustees and beneficiaries. It is administrative guidance, not legislation, and should be read with current law and the accompanying SSK Circular 30.
Corporate Restructurings
This current ESTV administrative guidance organises the tax treatment of mergers, demergers, conversions and asset transfers, including direct federal tax, withholding tax and stamp-duty issues. It states official administrative practice rather than constituting legislation.
Hidden Equity under Article 65 DFTA for Companies and Cooperatives
This current ESTV guidance explains the identification and tax treatment of hidden equity in companies and cooperatives, including in related-party financing contexts. Circular 6a replaced Circular 6 of 6 June 1997; the newer publication is the applicable directory entry.
Capital Contribution Principle
This current ESTV guidance addresses the recognition, reporting and repayment of reserves from capital contributions for tax purposes. It must be read with later ESTV notices, current law and relevant case law.
Switzerland–Bahrain Double Taxation Agreement of 23 November 2019
This in-force treaty allocates taxing rights between Switzerland and Bahrain and provides mechanisms for relieving double taxation. Eligibility for relief, application dates and the effect of later instruments must be checked against the current official text and the taxpayer's facts.
Switzerland–Qatar Double Taxation Agreement of 24 September 2009
This in-force treaty allocates taxing rights between Switzerland and Qatar and governs methods for relieving double taxation. Any particular relief, its application date and the effect of later multilateral measures depend on the official instrument and the relevant facts.
Switzerland–Saudi Arabia Double Taxation Agreement of 18 February 2018
This in-force treaty allocates taxing rights between Switzerland and Saudi Arabia and establishes mechanisms for relieving double taxation. Treaty relief requires review of the official text, relevant application dates and the factual conditions.
Switzerland–Kuwait Double Taxation Agreement of 16 February 1999
This in-force treaty allocates taxing rights between Switzerland and Kuwait and provides relief from double taxation. Before claiming relief, the current official text, applicable dates and any effect of later multilateral instruments must be checked.
Switzerland–Oman Double Taxation Agreement of 22 May 2015
This in-force treaty allocates taxing rights between Switzerland and Oman and provides methods for relieving double taxation. This record is a cross-jurisdiction bridge to the Oman catalogue, not a duplicate; relief conditions must be checked in the official text.
Beneficial Ownership of Dividends and Total Return Swaps
This final published leading decision examines beneficial ownership of dividends in total-return-swap arrangements in the context of withholding tax and treaty relief. The title and this description are editorial; the full official judgment determines the holding.
Withholding Tax Refund under the Switzerland–United Kingdom DTA
This final Federal Supreme Court decision concerns a claim for refund of Swiss withholding tax under the United Kingdom treaty and the assessment of treaty-relief conditions, including beneficial ownership. This is an editorial abstract; the official judgment contains the court's conclusions.
Beneficial Ownership of Interest and Abuse of Rights in Public International Law
This final published leading decision examines beneficial ownership of interest income and abuse of rights when applying international tax rules. This abstract does not replace the reasoning or limits of the holding in the official judgment.
Reissue of Treasury Shares, Authoritative Accounting Principle and Corporate Income Tax
This final published leading decision concerns the tax treatment of reissued treasury shares, the significance of their accounting treatment and corporate income tax. This editorial abstract does not replace the facts or reasoning in the official judgment.
ESTV Circular No. 32a: Financial Rehabilitation of Companies and Cooperatives
This current circular describes administrative practice on the direct federal tax, withholding-tax and stamp-duty consequences of financial rehabilitation. It is official practice guidance, not a standalone legislative instrument.
ESTV Circular No. 37: Taxation of Employee Participations
The updated version of 30 October 2020 explains practice for taxing employee shares, options and other participations, including cross-border situations. The original 2013 version remains an archive and must not be presented as current.
ESTV Circular No. 44: Expenditure-Based Taxation
The circular explains federal administrative practice on expenditure-based taxation for qualifying individuals. Availability and calculation also depend on cantonal law, the facts and applicable treaties.
ESTV Circular No. 49: Evidence of Business-Justified Expenses in Foreign-to-Foreign Transactions
The circular describes administrative-practice expectations for proving the business justification of expenses in foreign-to-foreign dealings relevant to Swiss taxation. Application depends on the documents and facts of the particular structure.
Switzerland–Singapore Double Taxation Agreement of 24 February 2011
This in-force agreement allocates taxing rights over income between Switzerland and Singapore and provides double-tax relief and information-exchange mechanisms. Rates, relief, application dates and the competent-authority agreement must be checked in the official instrument and ESTV country page.
Switzerland–Hong Kong Double Taxation Agreement of 4 October 2011
This in-force agreement allocates taxing rights over income between Switzerland and Hong Kong and governs treaty limits and information exchange. A specific payment requires review of the official text, beneficial ownership, residence and the applicable relief or refund procedure.
Banking and financial markets
15Federal Act on Banks and Savings Banks
Bank authorisation, organisation, capital, supervision, depositor protection, recovery and bank insolvency.
Financial Services Act
Conduct of financial service providers, client segmentation, information, suitability, documentation, prospectuses and financial instruments.
Financial Institutions Act
Authorisation and supervision of portfolio managers, trustees, managers of collective assets, fund management companies and securities firms.
Collective Investment Schemes Act
Organisation, management, custody, offering and supervision of Swiss and foreign collective investment schemes.
Financial Market Infrastructure Act
Exchanges, trading venues, central counterparties, depositories, payment systems, derivatives, shareholding disclosure and takeovers.
Anti-Money Laundering Act
Client and beneficial-owner identification, risk-based controls, monitoring, records, MROS reporting and FINMA/SRO supervision.
Federal Act on the Swiss Financial Market Supervisory Authority (Financial Market Supervision Act, FINMASA)
This in-force federal act establishes FINMA's institutional framework, responsibilities, independence, supervisory powers and enforcement tools. This is an editorial metadata summary; the current consolidated text and amendment history must be checked on Fedlex.
Ordinance on Banks and Savings Banks (Banking Ordinance)
The in-force 2014 ordinance details statutory requirements concerning authorisation, organisation and supervision of banks and savings banks. It must not be confused with the repealed 1972 ordinance; the current Fedlex consolidation controls.
Financial Services Ordinance (FinSO)
This in-force ordinance elaborates the financial-services framework, including client segmentation, information and conduct duties, documentation, prospectuses and key information documents. The current official text determines the precise scope of each obligation.
Financial Institutions Ordinance (FinIO)
This in-force ordinance details licensing, organisational and supervisory requirements for institutions within the Financial Institutions Act, including asset managers, trustees and other regulated categories. Classification depends on the current text and the entity's actual business model.
Ordinance on Combating Money Laundering and Terrorist Financing
This in-force ordinance details when financial intermediation is carried on professionally and specifies due-diligence and reporting duties for certain traders. Because related reforms were scheduled for 1 October 2026, the consolidation requires a fresh check after that date.
FINMA Ordinance on Combating Money Laundering and Terrorist Financing in the Financial Sector
This in-force FINMA ordinance specifies how supervised financial intermediaries implement AML duties, including risk classification, verification and organisational measures. The partial-revision draft consulted on in May-June 2026 is not the text in force.
Financial Market Infrastructure Ordinance
This in-force ordinance details the framework for trading venues, central counterparties, depositories, payment systems, derivatives and market conduct. Licensing, reporting and transaction analysis must use the current Fedlex consolidation.
FINMA Circular 2018/3: Outsourcing
This current supervisory circular sets FINMA expectations for material outsourcing by banks, insurers and selected FinIA institutions, including inventories, responsibility, audit and overseas outsourcing. It explains supervisory practice and is not standalone legislation.
FINMA Circular 2023/1: Operational Risks and Resilience — Banks
This current circular sets supervisory expectations for banks' operational-risk management, critical data, cyber risk, continuity and operational resilience. It replaced former Circular 2008/21, which must not be treated as current.
Residence and citizenship
6Foreign Nationals and Integration Act
Entry, work, L/B/C permits, family reunification, integration, loss of status and discretionary exceptions for third-country nationals.
Swiss Citizenship Act
Ordinary and facilitated naturalisation, residence and integration requirements, loss and reinstatement; the Act does not create citizenship by investment.
Ordinance on Admission, Stay and Employment
This in-force ordinance elaborates admission conditions, residence and work permits, changes of status and specific migrant categories. Outcomes also depend on the governing act, treaties, quotas and the competent cantonal authority.
Ordinance on Swiss Citizenship
This in-force ordinance details procedures and evidence for naturalisation, integration, loss and reinstatement of citizenship. It does not create citizenship by investment; the Act and cantonal procedures also apply.
Ordinance on Entry and the Granting of Visas
This in-force ordinance governs entry, airport transit, visa issuance and related Schengen procedures. Visa requirements, exceptions and country lists must be checked in the consolidation current on the travel date.
Agreement between Switzerland, the European Community and its Member States on the Free Movement of Persons
This in-force agreement is a central basis for entry, residence, employment and related rights of covered states' nationals and their family members. It must be distinguished from the domestic third-country regime and read with its protocols and incorporated EU acts.
Criminal law and investigations
3Swiss Criminal Code
Offences, penalties, confiscation, economic crime and enterprise liability; the live Fedlex consolidation controls each specific matter.
Swiss Criminal Procedure Code
Investigation and trial, evidence, searches, asset seizure, participant rights, appeals and enforcement of criminal judgments.
Federal Act on Administrative Criminal Law
Federal administrative offences, agency investigations, management and enterprise attribution, coercive powers and procedural safeguards.
Employment law
2Federal Employment Act
Working and rest time, night and Sunday work, health protection, protected worker groups, permits and enforcement.
Ordinance 1 to the Employment Act
Detailed rules on working time, breaks, on-call duty, time records, exemptions, medical examinations and employee protection.
Insurance and occupational pensions
5Insurance Supervision Act
Insurer authorisation, solvency, governance, insurance groups, intermediaries, recovery, insolvency and policyholder protection.
Insurance Supervision Ordinance
Detailed capital and Swiss Solvency Test rules, tied assets, governance, reporting, intermediaries and FINMA supervision.
Insurance Contract Act
Formation and termination of insurance contracts, risk disclosure, premiums, insured events, claims, limitation periods and mandatory protection.
Occupational Pensions Act
Mandatory occupational pensions, contributions and benefits, vesting, fund governance, supervision and second-pillar tax boundaries.
Occupational Pensions Ordinance 2
Insured salary, funding, investment limits, diversification, related-party dealings, reporting and pension-fund governance duties.
Fedlex · FINMA · FTA · SEM · Federal Court
Official framework
Before relying on a rule, check its current version, authoritative language, transitional rules, cantonal law and the facts.
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