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Switzerland · 11/11/2026

Swiss Transparency Register: Reporting Deadlines for Existing Companies

Dr. Kassem Lahham

By Dr. Kassem Lahham

Founder & CEO, Bright Wealth Banking · Private banking since 1987


The Federal Act on the Transparency of Legal Persons (TJPG) has been in force since 1 October 2026. Existing Swiss companies must report their beneficial owners to the federal Transparency Register within one month of their first commercial register change after that date, but no later than fixed deadlines between 31 December 2026 and 31 March 2027, depending on the company type.

The register is not public. It is a federal register of beneficial owners, not a public list.

Deadlines for existing companies

Company typeLatest deadline
Companies limited by shares (AG) subject to an ordinary audit31 December 2026
Other companies subject to an ordinary audit31 January 2027
AGs that do not meet the criteria for an ordinary audit28 February 2027
All other companies and legal persons, e.g. a GmbH owned through a holding company31 March 2027

A company formed after 1 October 2026 reports within one month of its registration. Any later change must be reported within one month of the company becoming aware of it.

Special cases

If all beneficial owners are already entered in the commercial register as members or officers, the company has until the end of September 2028 — typically a GmbH whose members are all natural persons, or an AG whose only shareholder sits on the board. Foreign legal persons that fall under the Act report by 31 March 2027.

Sanctions

Intentional breaches, or false information, are punishable by a fine of up to CHF 500,000. After the deadlines, the federal authority checks whether the company has reported and orders it to do so if it has not.

What I recommend

Identify every natural person who controls 25% or more of capital or votes, or controls the company in another way, and collect their identification data now. For groups, map the chain from each Swiss company up to the individuals. See also the guide to the Swiss holding company.

Frequently asked questions

When must an existing Swiss company report its beneficial owners?

Within one month of the first change to its commercial register entry made after 1 October 2026, but no later than the fixed deadline for its company type, between 31 December 2026 and 31 March 2027.

Is the Transparency Register public?

No. The register is not public. It is a federal register of beneficial owners created by the TJPG.

What are the sanctions for not reporting?

Intentional breaches of the reporting duties, or false information, are punishable by a fine of up to CHF 500,000. After the deadlines, the federal authority checks whether the company has reported and orders it to do so if it has not.

Questions about your reporting?

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General information, not legal advice. Confirm your obligations with the competent authorities or a qualified Swiss adviser.