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Litigation, Debt Collection & Insolvency

Swiss debt enforcement and collection, the composition moratorium, liquidation and insolvency, and how cross-border commercial disputes are handled.

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Swiss Over-Indebtedness: Director Duties (Art. 725b)

When a Swiss company is over-indebted, art. 725b CO makes the board draw up audited interim accounts and notify the court: the duties, and the liability.

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Swiss Debt Collection: the Betreibung Procedure

How to enforce an unpaid debt in Switzerland under the SchKG: the payment summons, the debtor's legal objection, clearing it, then seizure or bankruptcy.

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Swiss Composition Moratorium (Nachlassstundung)

How the Swiss composition moratorium works under the SchKG: the provisional and definitive stay, the court commissioner, and the composition agreement.

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Liquidating a Swiss Company: Solvent vs Bankrupt

How to wind up a Swiss company: solvent voluntary liquidation under the Code of Obligations, the call to creditors and waiting year, versus bankruptcy.

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Company Formation

Forming and buying Swiss companies: GmbH, AG, holding structures and ready-made shelf entities, share capital and the commercial register process.

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Swiss corporate tax, VAT registration and rulings, bookkeeping and audit thresholds, and the cantonal rate differences that decide where to base a company.

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