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Regulatory highlights in the financial services sector – Winter edition 2023/2024

EY’s Regulatory Update provides a clear and forward-looking view of regulatory developments of relevance to financial institutions.

Download Regulatory Update Swiss Financial Services – Winter 2023/2024 edition


In brief

  • EY, in collaboration with the Association of Foreign Banks in Switzerland (AFBS), shares the latest and upcoming regulatory developments in the financial sector.
  • 2023 was marked by a series of significant developments in various areas, from ESG to tokenization and AI.
  • The year 2024 is already characterized by fundamental regulatory updates that will continue to occupy the industry.

Stay up to date on the specific regulatory initiatives that are expected to shape the banking and financial market industry. Reading up on current and future developments, such as the increasing demand for ESG integration, can be your “nice to know” or call to action in our increasingly complex environment.

EY’s regulatory update – published in collaboration with the Association of Foreign Banks in Switzerland (AFBS) twice a year – provides an overview on the regulatory developments affecting the Swiss and European markets. This publication updates readers on the laws and regulations that have come into force between September 2023 and February 2024. It provides an outlook on the most important Swiss as well as relevant European and international developments expected from March 2024 onwards.

Regulatory Update Swiss Financial Services – Winter 2023/2024 edition

Discover the latest EY Regulatory Updates which provide an overview on the most important regulatory developments affecting financial institutions in Switzerland.

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The Regulatory Update is structured into seven topics (banking and capital markets, sustainable finance, anti-money laundering, sanctions, tax, digital and miscellanea). Each of these topics have been chosen in such a way that an interested reader will acquire a comprehensive outlook on the set of laws and regulations that, in principle, would apply to financial institutions.

The year 2024 holds the potential for ever significant regulations that financial institutions will have to deal with on the national and international level.

FINMA published its eagerly awaited lessons learned report on the takeover of Credit Suisse by UBS.

The field of sustainable finance is witnessing remarkable changes by enforcement of numerous regulations and with a wave of many more detailed legislation coming up in both EU and Switzerland.

When it comes to AML, supervisory authorities on national and international level continue strengthening the AML framework with amended recommendations and regulations. At EU level, agreement has also been reached on the formation of a new authority.

In the area of sanctions, Switzerland implemented expanded sanctions against Russia and made amendments to various sanction lists.

In the digital realm, this year has seen significant strides in shaping the European legal framework. While FINMA's staking clarification provides vital insights, the digital franc project has entered its third phase, marking a pivotal moment in digital currency innovation. Alongside, MiCA and DORA consultations signal active implementation, while developments in the AI Act have led to the first deal in AI regulation, highlighting progress in comprehensive AI regulations.

 

Recent developments in tax include the introduction of OECD/G20 minimum tax rate, an online obligation for VAT registration and reporting, an additional OECD-guidance on Pillar Two with further detail on the Transitional Country-by-Country Reporting Safe Harbor and an upcoming inclusion of crypto assets in the international automatic exchange of information in tax matters.

 

Lastly, further topics are covered under the heading “Miscellanea”, such as the improvement of the processes in the commercial register and the Federal Law on relieving companies of regulatory costs.

 

Thanks to our deep understanding of these topics, EY can help financial services organizations to keep pace and maintain excellence in an increasingly digital, complex and interconnected world.

 

Read Regulatory highlights in the financial services sector – Winter 2023/2024 edition.

A special thanks goes to the EY Law team Silvia Devulder, Heidi Gysi, Konrad Meier, Isabelle Holliger-Weber, Tatiana Kovalenko, Aylin Erkelet, Onerva Härmä, Maxime Ochrymowicz, Tobias Mahrer, Bratislav Martinovic as well as to Christophe Adank from the EY Tax team for their excellent cooperation and valuable contributions.


Summary

The Winter 2023/2024 edition of EY’s Regulatory Update offers a useful overview of new and upcoming regulations in the areas of banking and capital markets law, sustainable finance, anti-money laundering, sanctions, tax, digital and miscellanea.

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