CapLaw-2026-59

Effective 1 October 2026, the revised Swiss Anti-Money Laundering Act will extend Switzerland‘s anti-money laundering framework to advisers participating professionally in covered transactions. Lawyers, notaries, fiduciaries, accountants, tax advisers, M&A advisers and other professionals may become subject to due-diligence, organizational and certain reporting requirements under the AML framework even if they do not execute financial transactions themselves. This article summarizes the new regime, its principal exemptions and its consequences for professional advisers.