Switzerland: Directors and Officers

Distressed transactions have become common in the Swiss M&A landscape. An important piece in the Swiss restructuring toolbox is the sale of some or all of the business with the approval of the restructuring court during a composition moratorium (Nachlassstundung), a so-called pre-pack transaction.

Overview of Swiss corporate governance in 2026, including AG vs GmbH, board structure, shareholder rights, ESG duties, activism trends and key legal developments.

As of this year, the Swiss "comply-or-explain" rules with respect to gender representation on boards of directors of large, listed companies apply.

In Switzerland, there are a large number of board members who have such a function or work for a Swiss company who are not resident in Switzerland but abroad. In these constellations, there are also numerous legal challenges and aspects to consider.

In der Schweiz gibt es eine hohe Anzahl an Verwaltungsräten, die eine solche Funktion bzw. Tätigkeit bei einem Schweizer Unternehmen haben, allerdings keinen Wohnsitz in der Schweiz besitzen, sondern im Ausland. Bei diesen Konstellationen sind zusätzlich zahlreiche rechtliche Herausforderungen und Aspekte zu berücksichtigen.

What are the most common types of corporate business entity and what are the main structural differences between them?

With most large Swiss public companies having completed their 2024 annual general meetings and the first cycle of non-financial reporting for shareholder approval...

The revised corporate law will enter into force and effect as of January 1, 2023.

Entrepreneurs today face complex challenges in the ever-evolving business landscape. The success and sustainability of their companies are heavily dependent on key factors like corporate governance...