Switzerland is about to rewrite the rules of financial secrecy – again. From mid-2026, a new Federal Act on the Transparency of Legal Entities (LETA) and a revised Anti-Money Laundering Act (AMLA) will introduce a federal beneficial ownership register, tighter obligations for advisors, and more scrutiny on crypto flows. Parliament adopted the package in September 2025, with entry into force expected in the second half of 2026, aligned with Switzerland’s next FATF evaluation.
Founder Residency vs. Company Residency: Where Swiss Tax Authorities Draw the Line
This article explains how Swiss tax authorities determine company residency when founders live abroad. It clarifies why founder location can still matter, how effective management is assessed in practice, and which governance mistakes most often trigger residency or permanent establishment challenges during audits, funding rounds, or M&A due diligence.