By when must my company submit its report?
Antwort
The Legal Entity Transparency Act entered into force on 1 October 2026. Deadlines for the initial report depend on the legal form and whether the company is subject to an ordinary audit (Art. 51 para. 3 LETA). – Companies limited by shares subject to an ordinary audit must report by 1 January 2027. – Other companies subject to an ordinary audit, such as limited liability companies or cooperatives, must report by 1 February 2027. – Companies limited by shares not subject to an ordinary audit must report by 1 March 2027. – All other companies must report by 1 April 2027.
Weitere relevante Fragen
Which software supports beneficial-owner reporting?
Konsento's Transparency Register Reporting Assistant helps companies, fiduciaries and lawyers identify and document beneficial owners and keep their information up to date. Shareholders enter their details themselves. The process produces both the information needed for reporting and a dossier showing who was reported and why.
Is software worthwhile if all shareholders are natural persons?
That depends on the amount of work involved. With only a few shareholders, software is not necessary. Where there are several people, their information must be requested, recorded, checked and updated whenever anything changes. Software reduces this workload, makes it more predictable for the fiduciary and allows the board of directors to understand at any time why each person was reported.
Can my fiduciary submit the report through EasyGov on behalf of my company?
Yes. The company must grant the fiduciary written authority, and the power of attorney must be signed in accordance with the signatory powers entered in the commercial register (Art. 27 LETO). Responsibility for the report remains with the highest-ranking member of the governing body (Art. 12 para. 2 LETA).