As a member company of EXPERTsuisse, we are committed to the highest professional and quality principles as well as continuous further training. With EXPERT INFO, we bring you closer to important current topics.
Added value of the annual audit – more than a legal obligation
In Switzerland, all corporations are generally subject to an audit. Smaller companies are usually subject to a limited audit, larger companies to an ordinary audit. The audit is often perceived as an obligation and a cost factor – but its actual benefit goes much further.
How the company benefits:
- an independent assessment of the accounting and internal controls – including risks and potential for improvement
- a sparring partner for the board of directors and management on accounting and reporting questions
- reliable financial information as a basis for investments, financing or dividend distributions
An audit report increases the credibility of the annual financial statements and builds trust with banks, investors, suppliers and customers. Audited companies often find it easier to access debt and equity capital and generally benefit from more favourable financing conditions.
False self-employment – a risk when working with freelancers
Working with freelancers offers a high degree of flexibility, but carries the risk of false self-employment: a supposedly self-employed freelancer may be classified as employed for social security purposes and as an employee under civil law.
What matters is not the name of the contract, but how the collaboration actually works. Indications of integration into the company include, for example:
- use of the company’s work equipment and free access to its premises
- fixed working hours and the obligation to perform the work personally
- appearing on the company website or having a company e-mail address
None of these characteristics is decisive on its own – what counts is an overall assessment.
If the compensation fund classifies the activity as employment, social security contributions may be owed retroactively. If there is also an employment relationship under labour law, further claims may arise, for example for continued payment of wages, holiday pay or overtime. An AHV registration confirmation of the freelancer does not rule out this risk.
Recommendation: check how the freelancer will actually be deployed before concluding the contract – the contract and actual practice must match.
New AMLA due diligence obligations – what clients need to know
The revised provisions on combating money laundering and terrorist financing came into force on 1 October 2026. Certain advisory services are now also subject to the Anti-Money Laundering Act (AMLA) – in particular in connection with certain real estate transactions, company formations and structures, and the provision of domiciles. This can affect fiduciaries, tax advisors, lawyers, notaries and other advisors.
For clients, this means that for certain mandates the advisor must obtain and document more information than before, for example:
- identification with a valid ID document, for companies also documents on the company
- details of the beneficial owner
- the subject and purpose of the planned transaction
- in-depth clarifications for complex structures, foreign connections or politically exposed persons
These questions are not a sign of mistrust, but legal requirements. If relevant circumstances change – such as the beneficial owner – the advisor should be informed as early as possible.
Lex Koller – planned tightening of real estate acquisitions
The «Lex Koller» (Federal Act on the Acquisition of Real Estate by Persons Abroad) restricts the purchase of real estate by persons abroad. The Federal Council plans to tighten it and sent a preliminary draft for consultation in April 2026. The consultation has ended – nothing has been decided yet.
The most important proposed changes:
- Main residence: third-country nationals living in Switzerland without a C settlement permit would need a permit in future.
- Commercial properties: permit-free only if used for one’s own business activity – pure investments would become considerably more difficult.
- Holiday homes: resales between persons abroad would also count towards the cantonal quota; the quotas are to be reduced.
- Indirect investments: listed shares in residential real estate companies and units in real estate funds and real estate SICAVs would become subject to the Lex Koller.
Anyone wishing to invest in Swiss real estate as a foreign private individual or through a foreign-controlled company should check at an early stage whether the Lex Koller applies to their project.
Read the entire article in the latest issue of EXPERT INFO in the downloads section.
Further detailed information on the topics
added value of the annual audit, false self-employment, new AMLA due diligence obligations and the planned amendment to the Lex Koller can be found in EXPERT INFO | Issue 3 | 2026 in the download section.
