Current Pandemic and Official Orders

Legal and Tax Considerations

The consequences of the coronavirus are drastic for Swiss companies and their employees.

To enable you to focus on the really important things, we are at your disposal for legal and tax questions concerning the current pandemic and the orders of the authorities.

Labour law & support of employees

Liquidity planning & accounting

Contracts, supply chains & events

Government support & insurance issues

In difficult times as in good ones: we are there for you! Contact us without obligation by phone, email or chat.

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From the magazine

Work and childcare

Since 16 March 2020, all schools and kindergartens in Switzerland have been closed. Hundreds of thousands of children have to stay at home. But who pays the wages of the employees if they have to look after their children at home? In our FAQ we try to give you an overview of the most frequent questions.

Insurance coverage of epidemics and pandemics

The explosive spread of the corona virus and the resulting official restrictions on business life have led to large and potentially existential financial losses for companies and the self-employed. It is advisable to check whether there is insurance cover for the damages suffered.

Tax Relief

In order to cushion the economic impacts of the spread of the coronavirus, the Federal Council decided, among other things, to provide liquidity aid in tax matters.

Corona and Cross Border Trade

The MME Cross Border Trade Team evaluates the challenges that international trade now faces.

Entry Restrictions

On March 18, 2020 the Federal Council further extended Ordinance 2 on measures to combat coronavirus (COVID-19 Ordinance 2). Based on Article 7 of the Epidemics Act, which provides that in the event of an extraordinary situation, the Federal Council may order necessary measures for the entire country, the entry restrictions were extended.

Home Office

By minimising social contacts through the adoption of appropriate measures, the authorities are currently trying to slow down the spread of Covid-19. This also has deep effects on professional life. The instruction to work from home ("home office") is an effective means to achieve this, however there are challenges to overcome.

Liquidity shortage

As a result of the Swiss federal governmental measures against the coronavirus, many companies in Switzerland find themselves in a liquidity shortage. The Swiss debt enforcement and bankruptcy law contains provisions which protect the debtor’s interest. This gives the debtor time to eliminaLte the liquidity shortage.

Force Majeure in Contract Law

In this article, the question is discussed how contractual defaults caused by the coronavirus are to be legally assessed and what can be legally applied.

Coronavirus & Swiss GAAP accounting

The macroeconomic effects of the coronavirus also have consequences for accounting according to the Swiss Code of Obligations. In the opinion of EXPERTsuisse, however, this is an event that does not have to be accounted for in the financial statements as of December 31, 2019.

Short-time work in times of the Coronavirus

The rapid spread of the novel coronavirus is already having a strong impact on the profitability of numerous companies, especially in the tourism and event industry. From an employer perspective, measures to ensure the continuity of the company should be considered.

Coronavirus & Employment Law

The coronavirus is spreading rapidly. Except in China, human infection has been confirmed in almost 30 countries. This also poses great challenges and raises questions for employers and employees.

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