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Tax value of a share: what is it and why does it matter for shareholders?
This article clearly explains what the tax value of a share is, how it is determined for non-listed Swiss stock corporations and why it is tax-relevant for shareholders. It outlines the role of cantonal tax authorities, the valuation methods applied and how companies can communicate the tax value to shareholders in a transparent and efficient manner.

Beneficial Owners Under the Transparency Register Explained
The Transparency Act requires Swiss companies to identify and report their beneficial owners (UBO) for the first time. This article explains when someone qualifies as a beneficial owner, how direct and indirect control is determined, and why contractual influence rights and acting in concert also play a central role. Early clarification of ownership structures helps avoid time pressure and compliance risks.

Universal meeting: what defines it – and how Konsento simplifies it digitally
A universal meeting allows Swiss companies to adopt valid resolutions without formal convening, provided all shareholders are present or represented and no objections are raised. This article explains the legal requirements, typical pitfalls and how Konsento enables transparent and legally compliant digital universal meetings.

Subsequent Contribution: How the Subsequent Contribution on Partially Paid-In Shares Works
A subsequent contribution on partially paid-in shares strengthens a company’s capital structure, mitigates legal risks and enhances financing capacity. This article outlines when a subsequent contribution is advisable, the legal steps involved and why completing the contribution is crucial for governance and investor readiness.

Reporting Duties of Shareholders and Beneficial Owners under LETA
This article outlines the disclosure and cooperation duties of shareholders and beneficial owners under the Legal Entity Transparency Act (LETA). It explains who is affected, what information must be reported and which sanctions apply, helping companies prepare for the launch of the transparency register in 2026.

Digital Share Transfers: How Timestamps Become a Risk for Ownership Transfer – and How to Defuse It
Digital assignments fundamentally change the moment ownership transfers. The QES timestamp records the legally decisive signature moment, making it immutable. Late or incorrectly sequenced signatures can lead to mismatches between legal and economic ownership, incorrect voting rights, or dividend issues. This blog outlines the legal framework, key risks, and how to structure digital assignments so that ownership and share register entries stay aligned.

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