The latest from the world of corporate actions

What Is the Difference Between the Gross and Net Tax Value of Your Company?

This article explains how the tax value of shares in non-listed Swiss companies is determined and clarifies the difference between the gross tax value and the net tax value. It shows why majority and minority shareholders may not declare the same value in their tax returns, outlines the role of Circular No. 28, and explains when a standard minority discount applies. The article is aimed at shareholders and board members who want to correctly assess and declare the tax value of their shareholdings.
January 13, 2026
4 Min.

Latest posts

AllArtificial Intelligence
AllBoard of Directors
AllCapital increase
AllCorporate Action
AllCorporate Law in Practice
AllDeclaration of Assignment
AllGeneral Assembly
AllKonsento News
AllShare Register
AllTransparency Register
AllVirtual General Meeting
5 Min.

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.

4 Min.

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.

4 Min.

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.

5 Min.

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.

3 Min.

Which Legal Entities Are Subject to Reporting Obligations under the Legal Entity Transparency Act (LETA)?

Starting in 2026, the Legal Entity Transparency Act (LETA) will subject around 600,000 legal entities in Switzerland—as well as certain foreign structures—to comprehensive reporting obligations regarding their beneficial owners. The blog outlines which legal forms fall under the law, which exceptions apply, and why foreign entities may also be covered. It further highlights that previous exemptions—such as for non-listed intermediated securities—no longer apply. Companies should begin preparing now. Konsento already enables full, compliant ownership mapping, free beneficial-owner registration for up to 150 shareholders, and round-the-clock support via the integrated AI chatbot.

7 Min.

The New Obligations of Swiss Companies under the Transparency Act

From 2026, Swiss companies must identify, verify and report their beneficial owners to the new Transparency Register. This article explains which information must be disclosed under the Transparency Act (TJPG) and its Ordinance (TJPV) – from ownership structures and control chains to identity proofs – and how companies can prepare in advance.

Vlog

Our video blog: 
Corporate actions and corporate law – explained simply

Closing the Funding Round – What Founders Need to Prepare

Legal Due Diligence: What Founders Need to Know