New procedure for collecting outstanding tax debts and AHV contributions in Switzerland
Abusive bankruptcies cause losses in the hundreds of millions every year.
It is not uncommon for bankruptcy law to be abused in order to evade certain obligations. Previously, debtors had around one year to settle their debts before a certificate of seizure loss was issued. The loss was still considered realized for the creditors because their financial situation does not usually improve so quickly.
Since January 1, 2025, outstanding AHV social security contributions and tax arrears have been claimed via debt enforcement proceedings for bankruptcy for debtors entered in the commercial register. In the case of debt enforcement in bankruptcy, debtors must pay the amounts owed within a much shorter period of time. Companies and self-employed persons who fail to meet their financial obligations are given a final opportunity by the court to settle their outstanding invoices (normally 3 months after the payment deadline has expired). If this deadline is not met, the business is closed and bankruptcy proceedings are opened.
In addition, business owners who chronically fail to pay debts under public law should no longer be able to continue their business activities, not even in a new company.
This will be achieved by creating a bridge between criminal law and commercial register law. In future, the commercial register offices will be notified of any prohibition of activity entered in the criminal register. In the event of a conviction as a result of misconduct in management or bankruptcy, a criminal complaint will be filed. If there is a conviction (prohibition of activity), the commercial register office will be notified. The consequences are either the refusal to enter convicted persons in the commercial register when new companies are founded, or the deletion of existing entries in the commercial register.
