The Swiss parliament introduced last December extensive reporting obligations for shareholders of non-listed Swiss companies limited by shares (Aktiengesellschaften; sociétés anonymes) and matching obligations for such companies to maintain a register and retain the documents support entries. To a lesser extent, these changes also affect listed companies as well as, beyond the scope of this briefing, limited liability companies (GmbH; Sàrl) and cooperatives (Genossenschaften; coopératives). These new rules are due to enter into force on 1 July 2015.

Read the full briefing here.