What is debt enforcement and bankruptcy law?
First, a brief overview: Debt enforcement and bankruptcy law regulates what happens when someone has debts and can no longer pay them. It specifies how creditors can proceed to enforce their claims – be it through debt enforcement for seizure, realization of a pledge or bankruptcy.
Most important changes since 2025:
1. the special regulation according to which public claims were always continued by attachment was deleted (see old Art. 43 SchKG). Debtors entered in the commercial register are now subject to bankruptcy proceedings (Art. 39 SchKG). This means that unpaid taxes or social security contributions can lead directly to bankruptcy. This change particularly affects taxes, fees and charges, fines and claims for contributions from compensation funds. Companies that do not settle their outstanding invoices with the tax authorities or the AHV compensation fund are particularly affected by the new regulation.
2. Debt enforcement and bankruptcy officials are now obliged to report criminal acts in bankruptcy proceedings to the prosecution authorities (Art. 11 para. 2 SchKG). This is intended to stop the emergence of abusive bankruptcies. In particular, it is now also possible to impose bans on directors, managing directors and other persons to be entered in the commercial register.
3. the suspension of time limits in judicial SchKG proceedings is now governed by the Swiss Code of Civil Procedure (Art. 56 para. 2 SchKG). This harmonization creates clarity and practicality.
4. The bankruptcy office is granted extended powers to control the insolvent debtor’s mail (Art. 222a SchKG): For example, the bankruptcy office may redirect and open mail. The debtor may attend the opening (para. 3).
5. If bankruptcy proceedings are discontinued due to a lack of assets, creditors now have 20 days instead of the previous 10 days to request that bankruptcy proceedings be conducted. It should be noted that the creditor who requests the implementation must make a corresponding advance on costs to secure the part of the costs not covered by the bankruptcy estate (Art. 230 para. 2 SchKG).
Why is this important for you?
Whether you are an entrepreneur or a private individual: These changes could be important to you in the future. Especially in times of financial crisis, whether due to economic difficulties or unexpected expenses, debts and their consequences can quickly become an issue.
Our lawyers will be happy to answer any questions you may have in the area of debt enforcement and bankruptcy law.