Switzerland: federal acts
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| Title | Abbreviation | SR number | Key provisions for digital assets |
|---|---|---|---|
| Swiss Civil Code | CC; ZGB | SR 210 | Art. 641 ff. (ownership of things; tokens are not things), Art. 884 ff. and 900 (pledge of movables and claims), Art. 457 ff. (succession), Art. 80 ff. (foundations), Art. 60 ff. (associations); Parts D and P. |
| Federal Act on the Amendment of the Swiss Civil Code (Part Five: Code of Obligations) | CO; OR | SR 220 | Art. 973d–973i (ledger-based securities), Art. 686 (share register), Art. 634 (contributions in kind), Art. 62 ff. (unjust enrichment), Art. 41 ff. (tort), Art. 312 ff. (loan), Art. 530 ff. (simple partnership); Part D. |
| Federal Act on Debt Enforcement and Bankruptcy | DEBA; SchKG | SR 281.1 | Art. 242a and 242b (segregation of crypto-based assets and data in bankruptcy), Art. 271 ff. (attachment); Parts D and H. |
| Swiss Criminal Code | SCC; StGB | SR 311.0 | Art. 138 (misappropriation), Art. 143 ff. (data offences), Art. 146 (fraud), Art. 70–72 (confiscation), Art. 102 (corporate liability), Art. 305bis and 305ter (money laundering, lack of diligence); Part H. |
| Swiss Criminal Procedure Code | CrimPC; StPO | SR 312.0 | Art. 263 ff. (seizure), Art. 265 (duty to hand over), Art. 196 ff. (compulsory measures); Part H. |
| Swiss Civil Procedure Code | CPC; ZPO | SR 272 | Art. 251 (summary proceedings in debt enforcement), Art. 261 ff. (interim measures), Art. 5 and 6 (commercial courts); Part H. |
| Federal Act on Private International Law | PILA; IPRG | SR 291 | Art. 105–108 (property), Art. 145 ff. (assignment), Art. 149a ff. (trusts), Art. 166 ff. (foreign insolvency decrees); Parts D and H. |
| Federal Act on the Swiss Financial Market Supervisory Authority | FINMASA; FINMAG | SR 956.1 | Art. 29 ff. (information and reporting), Art. 31–37 (enforcement measures), Art. 42 ff. (international cooperation), Art. 44 (unlicensed activity); Parts E and H. |
| Banking Act | BankA; BankG | SR 952.0 | Art. 1 (deposit-taking), Art. 1b (fintech licence, CHF 100 million), Art. 16 no. 1bis (custody assets including crypto-based assets), Art. 37d (segregation), Art. 47 (banking secrecy); Parts E and F. |
| Financial Institutions Act | FinIA; FINIG | SR 954.1 | Art. 17 ff. (portfolio managers and trustees), Art. 24 ff. (managers of collective assets), Art. 32 ff. (fund management companies), Art. 41 ff. (securities firms), Art. 61 ff. (supervisory organisations); Part E. |
| Financial Services Act | FinSA; FIDLEG | SR 950.1 | Art. 3 (definitions, financial instruments), Art. 4 (client segmentation), Art. 7 ff. (rules of conduct), Art. 35 ff. (prospectus), Art. 58 ff. (key information document), Art. 74 ff. (ombudsman); Part E. |
| Financial Market Infrastructure Act | FinMIA; FinfraG | SR 958.1 | Art. 2 lit. bbis (DLT securities), Art. 4 and 81 ff. (payment systems), Art. 73a–73f (DLT trading facilities), Art. 142 ff. (market abuse), Art. 154–155 (criminal provisions); Parts E and H. |
| Collective Investment Schemes Act | CISA; KAG | SR 951.31 | Art. 7 (definition), Art. 13 (authorisation), Art. 118a ff. (limited qualified investor fund), Art. 120 ff. (foreign schemes); Parts E and P. |
| Anti-Money Laundering Act | AMLA; GwG | SR 955.0 | Art. 2 para. 3 (financial intermediaries), Art. 3–8 (due diligence duties), Art. 9 and 9a (reporting), Art. 10 (freezing), Art. 14 and 24 ff. (SRO affiliation); Part F. |
| Federal Act on the Implementation of International Sanctions (Embargo Act) | EmbA; EmbG | SR 946.231 | Art. 1–2 (basis for sanctions ordinances), Art. 9–10 (criminal provisions); Part F. |
| Federal Act on Direct Federal Tax | DFTA; DBG | SR 642.11 | Art. 14 (expenditure-based taxation), Art. 16 para. 3 (tax-free private capital gains), Art. 18 (self-employment), Art. 56 lit. g (tax exemption of foundations), Art. 175 ff. (tax offences); Part G. |
| Federal Act on the Harmonisation of Direct Taxation at Cantonal and Communal Levels | THA; StHG | SR 642.14 | Art. 6 (expenditure-based taxation), Art. 7 (income), Art. 13–14 (wealth tax and valuation); Part G. |
| Withholding Tax Act | WHTA; VStG | SR 642.21 | Art. 4 (taxable yields including tokenised equity and bonds), Art. 21 ff. (refund); Part G. |
| Value Added Tax Act | VATA; MWSTG | SR 641.20 | Art. 18 (taxable supplies), Art. 21 para. 2 no. 19 (exempt financial services), Art. 8 (place of supply); Part G. |
| Federal Act on the International Automatic Exchange of Information in Tax Matters | AEOIA; AIAG | SR 653.1 | Basis for the CRS and, after the 2025 amendment, for CARF reporting by crypto-asset service providers; Part G. |
| Federal Act on International Mutual Assistance in Criminal Matters | IMAC; IRSG | SR 351.1 | Art. 63 ff. (other assistance), Art. 74 and 74a (handing over of assets); Part H. |
| Federal Act on Data Protection | FADP; DSG | SR 235.1 | Art. 5 (definitions), Art. 6 (principles), Art. 16 ff. (cross-border disclosure), Art. 32 (right to erasure); Part D. |
| Federal Act on Financial Market Supervision Fees (via FINMASA Art. 15) and FINMA Fees Ordinance | FINMA-GebV | SR 956.122 | Fees for licence applications and no-action requests; Part E. |
| Federal Act on the Transparency of Legal Entities and the Identification of Beneficial Owners | TJPG | — | Federal transparency register of beneficial owners; due diligence duties for advisers; Part F. |
| Federal Act on the Adaptation of Federal Law to Developments in DLT (DLT Act) | DLT Act; DLT-Gesetz | AS 2021 33 | Amending act; its provisions are listed under the CO, DEBA, BankA, FinIA, FinMIA, AMLA and PILA above. |
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 October 2026.