A regulatory calendar for practitioners

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The density of recent reforms requires Geneva practitioners to follow a tight calendar. The following table summarises the main deadlines as they emerge from the sources consulted, flagging the dates that remain uncertain.

Date	Deadline
1 January 2020	entry into force of the Financial Institutions Act and the Financial Services Act
31 December 2021	expiry of the period for implementing the requirements of the Financial Services Act
31 December 2022	expiry of the transitional period for authorisation applications by asset managers and trustees
1 January 2025	entry into force of the final version of Basel III
26 September 2025	adoption of the Act on the Transparency of Legal Entities and of the revision of the Anti-Money Laundering Act
1 October 2026	entry into force of the transparency register regime
to be confirmed	entry into force of the obligations of advisers under the revised Anti-Money Laundering Act

The dates of 2020, 2021 and 2022 emerge from the sources cited earlier in this chapter. That of 1 January 2025 is mentioned by the Fondation Genève Place Financière, while those of 2025 and 2026 relating to the transparency register come from the Federal Council’s press release and from the publications of law firms.¹ The date of entry into force of the provisions relating to advisers was expected for mid-2026 according to a publication of October 2025, so that the FATF could take them into account in its next evaluation of Switzerland, and still has to be verified.²

Beyond these deadlines, several projects remain open: the reforms following the Credit Suisse crisis, the regulation of crypto-assets and digital assets, sustainability requirements, the revision of the rules on the assets of politically exposed persons and the development of relations with the European Union. Practitioners must organise permanent regulatory monitoring and anticipate the adjustments that will be needed.

Notes

PwC Switzerland, “Paquet de services LEFIN”; Allnews, 16 October 2025; Federal Council, press release of 15 October 2025; Bonnard Lawson, June 2026 (all accessed September 2026). ↩
“Blanchiment d’argent en Suisse : nouvelles obligations du conseiller” (Money laundering in Switzerland: new obligations of the adviser), Croce & Associés, 20 October 2025. ↩

For general information only. This article does not constitute legal or tax advice, does not replace advice on an individual case and creates no lawyer-client relationship. It reflects the legal position as of September 2025.

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Dr Alexander Ressos, TEP

Rechtsanwalt/Attorney-at-Law

I am a Swiss attorney-at-law and also admitted as a solicitor in Hong Kong and in England & Wales, with almost 25 years of experience.

Together with my multilingual team, including Chinese, Japanese, Korean, Russian, Ukrainian and French native speakers, I advise companies and their owners from around the world on the full range of banking, corporate, commercial and tax law matters in Switzerland, including international tax planning, fiduciary services, and legal family office services including immigration & relocation or real estate investments. My practice has a particular focus on clients from growth and frontier markets in Greater China, Central Asia and the Caucasus, the rest of Asia, the Middle East, Africa and Latin America, and I equally advise clients from Europe and North America. Through an affiliated Swiss trust company, we also take care of the incorporation and ongoing administration of their companies and other structures, including accounting, tax returns and corporate secretarial services, and I serve as a professional director where required. With the support of a network of first-class cooperation partners, I also implement solutions worldwide.

My approach is to act as a trusted advisor who works directly with decision-makers, on an equal footing: I start from what you want to achieve and shape every structure, contract and tax decision around your commercial goals and how it improves your after-tax return. As “lawyers who make it happen”, my team and I stay involved until your company is set up, your structure is in place and your transaction has closed, and we remain available for any follow-on work that may be required. You benefit from bespoke solutions and personal attention, and sound, friendly and practical advice. We are not the lowest-cost provider in the market, nor do we intend to be; our aim is to deliver well-founded, proper solutions and excellent value for money.

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A regulatory calendar for practitioners

Notes

Setting up or expanding in Switzerland?