Laws

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Laws, guidelines and regulations

Below is a selection of links to laws, guidelines and regulations:

Civil and corporate law

Swiss Code of Obligations (CO)

Federal Act on Mergers, Demergers, Transformations and Asset Transfers

Criminal law

Audit supervision

Audit Supervision Act

Tax law

Federal law on direct federal tax

Withholding Tax Act

Stamp Duty Act

EU savings tax agreement

Interest rates for the calculation of monetary benefits

Social insurances

Federal Law on Old Age and Survivors' Insurance

Federal Law on Occupational Retirement, Survivors' and Disability Pension Plans

Swiss Civil Code

Debt Enforcement and Bankruptcy Act

Commercial Register Ordinance

Audit Supervision Ordinance

Tax Harmonization Act

Ordinance on Withholding Tax

Stamp Duty Act Ordinance

Guidance on the EU savings tax agreement

Year-end rates Direct federal tax

Monthly VAT rates

Ordinance on Old-Age and Survivors' Insurance

Ordinance on Occupational Retirement, Survivors' and Disability Pension Plans (BVV2)

REWISCO AG is the founding company of the national and international REWISCO network as well as the REWISCO franchisees. The network members and REWISCO franchisees are legally independent and autonomous entities of REWISCO AG. They operate in Switzerland and worldwide, providing their services independently, either under their own name or under, or in connection with, the REWISCO brand.

REWISCO AG assumes no responsibility or liability for the acts, omissions, or services of the network members and REWISCO franchisees (e.g. REWISCO Treuhand AG). Likewise, the network members and REWISCO franchisees assume no responsibility or liability for the acts, omissions, or services of REWISCO AG.Use of this website is subject to the applicable General Terms and Conditions (AGB). Please read these terms and conditions carefully before using the website.