Schlechtriem & Schwenzer: Comentario sobre la Convención de las Naciones Unidas sobre los Contratos de Compraventa Internacional de Mercaderías

Published: 7 June 2011

Deals & Cases — 13.10.2025

Business Combination of Allwyn and OPAP

Deals & Cases — 13.10.2025

Unigestion and Sagard combine their forces to create a global leader in middle-market private equity investment solutions

Insights – 10.10.2025

Introduction of a Federal Register of Beneficial Owners

On 26 September 2025, the Swiss Parliament adopted the Federal Act on the Transparency of Legal Entities and the Identification of Beneficial Owners (the "Legal Entities Transparency Act", "LETA"). The new law establishes a central federal Transparency Register in which Swiss legal entities and certain foreign entities with a Swiss nexus will be required to register information on their ultimate beneficial owners (UBO). LETA will replace the existing rules on UBO identification applicable to Swiss companies and aligns with evolving international standards, in particular those of the EU. Implementing ordinances are currently being prepared for consultation. The entry into force is expected around mid-2026.

Insights – 02.10.2025

Abolition of the taxation on imputed rental value tax