Revision of company and accounting legislation

Keywords: Company law | Accounting

What is the issue?

Swiss company and accounting law is to be comprehensively modernised and brought into line with the needs of the economy. Corporate governance, in particular, is to be improved, new rules on capital structures and accounting and reporting requirements will be introduced, and the provisions governing annual general meetings will be updated. At the same time, the revision of company and accounting law represents an indirect counter-proposal to the popular initiative "Against fat-cat salaries".

What has happened so far?

  • On 2 December 2005, the Federal Council opens committee hearings on revision of company and accounting legislation (press release).
  • On 14 February 2007, the Federal Council notes the results of the consultation and gives the Federal Departement of Justice and Police the task of formulating on Opinion (press release).
  • On 21 December 2007, the Federal Council adopts Opinion on revision of joint-stock company and accounting legislation (press release).
  • On 26 February 2008, an initiative committee submitted the popular initiative "Against fat-cat salaries", bearing 114,260 valid signatures, to the Federal Chancellery.
  • On 5 December 2008, the Federal Council passed its Opinion on the popular initiative "Against fat-cat salaries" (press release).

Further information


For the complete documentation see the pages in German, French or Italian.



to the top Last modification 14.06.2013


Federal Commercial Registry Office
+41 58 462 41 97