Tax planning in business sales – Opportunities and pitfalls

Opportunities and pitfalls in business transfers

Anyone transferring or taking over a business faces far more than legal and organisational issues. Tax consequences often determine whether a succession succeeds – and how costly it becomes.
Attorney Jörg Frei, notary and Swiss-certified tax expert at SwissLegal asg.advocati in St. Gallen, addresses in his article the prominent pitfalls that frequently cause difficulties in business transfers. He provides a clear overview, highlights risks and explains what truly matters when structuring a business succession.

👉 Read the full SGNAFO article here >> Schrift Nr. 14

Tax planning in business sales – Opportunities and pitfalls

Update

28 Aug 2026

The Swiss Transparency Register Is Coming: What SMEs Should Do Now to Prepare

On October 1, 2026, the revised Anti-Money Laundering Act and the new Federal Act on the Transparency of Legal Entities and the Identification of Beneficial Owners—the TJPG for short—will take effect. The transparency register is legally governed by the TJPG and maintained by the Federal Office of Justice. This change by no means affects only banks or other financial intermediaries. In the future, the majority of Swiss stock corporations, limited liability companies, and cooperatives will be required to identify, verify, and document their beneficial owners and report them to the new registry.