Note from the Editors | Strengthening the “Too Big to Fail” Regime in Switzerland

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The collapse of Credit Suisse in March 2023 has served as a powerful catalyst for a renewed and intensified debate on the effectiveness of Switzerland’s ‘too big to fail’ (TBTF) regulatory framework. In response, the Swiss Federal Council has presented a comprehensive package of measures aimed at strengthening banking stability and mitigating the risks posed by systemically important banks in a report on banking stability in April 2024. The Federal Council also emphasized that Switzerland should remain one of the world’s leading financial centers with a stable and competitive financial sector. In June 2025, the Federal Council presented the key points for the amendment of the Swiss Banking Act. The first specific proposals, demanding that systemically important banks in Switzerland would be required to provide full capital backing for their participations in foreign subsidiaries, were published on 26 September 2025 and are subject to consultation until 9 January 2026.

1) Overview on Proposed Measures

According to the Federal Council, the TBTF legislative framework should be expanded with a package of measures aimed at significantly reducing the risks for the state, the national economy, and Swiss taxpayers. The envisaged reforms are concentrated in three main areas:

a) Strengthening Prevention

The goal is to ensure that a systemically important bank can absorb losses with its own funds and continue to operate, or be wound down without state intervention. Key measures include:

– the strengthening of corporate governance, e.g. by introducing more detailed requirements and a senior managers regime “light” to clarify responsibilities, 

– increased capital requirements, with a focus on foreign participations within a financial group and forward-looking elements incorporated into capital surcharges and 

– regulation on compensation by strengthening the legal basis, particularly concerning variable components as well as 

– expansion of FINMA’s supervisory powers, for example, by making it easier to obtain information and by giving FINMA the power to issue fines.

b) Strengthening Liquidity

This area focuses on ensuring banks have sufficient liquidity and that the central bank has effective tools to provide liquidity in a crisis. The proposals include introducing the Public Liquidity Backstop (PLB) in ordinary law to ensure systemically important banks have access to sufficient liquidity in a crisis and tightening requirements for banks to provide information about their liquidity situation to the supervisory authority.

c) Expanding Crisis Toolkit

This involves expanding the range of options available for resolving a failing bank. The measures aim to introducing more options for an orderly wind-down of a bank, e.g. by requiring a resolution plan for parent banks or providing for an orderly wind-down as a resolution option, and further increase the legal certainty of a bail-in, where the bank’s owners and creditors bear the losses.

2) Focus of the current CapLaw issue 5/2025

This issue of CapLaw delves into three key proposals that form the cornerstone of this reform effort: enhancing FINMA’s early intervention powers, increasing the accountability of senior management, and granting the regulator the authority to impose fines.

– Nina Reiser kicks off the discussion by examining the proposal for a more robust early intervention regime for all banks. Her article outlines the critical need for FINMA to act proactively before an institution is at risk of insolvency. 

– Nicolas Curchod and Dusan Ivanovic address the sensitive topic of individual accountability with their analysis of a potential ‘Senior Managers Regime’. Adopting a “less is more” approach, they argue against transposing the complex British model wholesale. Instead, they propose targeted amendments to existing FINMA circulars and recommend two interconnected documents, a “Responsibilities Map” to clearly delineate tasks and powers within the organization as well as an individual “Statement of Responsibilities” for each senior manager. This approach, they contend, would enhance accountability and facilitate enforcement without creating a burdensome new legislative framework.

– Claudio Bazzani and Reto Ferrari-Visca explore the highly debated proposal to grant FINMA the power to impose fines. They weigh the arguments for – such as increased deterrence and alignment with international standards – against the significant arguments against, including the risk of procedural complications and a potential shift in FINMA’s supervisory culture from cooperative to punitive. While acknowledging the political momentum, they conclude that if such powers are introduced, they should be narrowly circumscribed and, in line with the Federal Council’s latest proposal, primarily target legal entities rather than individuals to avoid constitutional and practical hurdles.

Together, these contributions offer a comprehensive and critical perspective on the path forward for Swiss banking regulation, highlighting the complex balancing act between enhancing stability, ensuring accountability, and maintaining an effective and efficient supervisory model.

The Editors

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