News Taxes

New Transparency Register: Reporting Requirement from 1 October 2026

On 1 October 2026, the Federal Act on the Transparency of Legal Entities and the Identification of Beneficial Owners (Legal Entities Transparency Act, TJPG) will enter into force. In particular, public limited companies, limited liability companies, cooperatives and other legal entities covered by the Act will be required to report their ultimate beneficial owners (UBOs) to a central federal transparency register.

Persons Subject to the Reporting Requirement

An entity’s ultimate beneficial owners must be reported. In general, a UBO is any natural person who directly or indirectly controls an entity, particularly through a participation of at least 25% of the capital or voting rights. Beneficial ownership may also arise from contractual rights and must therefore be assessed on a case-by-case basis.

If your entity may be affected by the new requirements, please contact us as soon as possible.

Deadlines and Responsibilities

The reporting deadlines vary depending on the entity’s legal form and audit status ranging from a few months to two years. Detailed information on the applicable deadlines can be found in our Q&A.

If a change is entered in the Commercial Register after 1 October 2026, the reporting deadline may be reduced to one month from the date of entry.

Reports must be submitted electronically via the EasyGov platform. The submission may be delegated to a professional adviser or another authorised representative. However, responsibility for the completeness and accuracy of the report remains with the head of the entity’s governing body.

Intentional breaches of the reporting and disclosure obligations, as well as failure to comply with official orders, may result in fines.

How We Can Support You

We will be pleased to assess whether your entity is subject to the reporting requirement and determine the applicable deadline. We can assist you with identifying and documenting the UBOs and, if requested, handle the complete submission via EasyGov on your behalf.

Please also inform us at an early stage of any planned changes to the Commercial Register or the entity’s ownership structure.

Further information on the applicable deadlines and required documents are available in our Q&A for download.

Please do not hesitate to contact us as soon as possible, so we can assess your situation thoroughly and plan the next steps accordingly.

Jan Blattmann, Corporate Tax Manager, is your designated contact for any questions regarding the Transparency Register. Together with our team, he will gladly assess whether your entity is subject to the reporting requirement, determine the applicable deadline and identify the documents required.

Do not hesitate to contact us directly or reply to this e-mail, if you have any questions.
tjpg@fineac.ch

Further official informationregarding the Transparency Register is available on the EasyGov website.

WHAT we do is not unique, but HOW we do it!

Jan Blattmann, 17.09.2026