From 1 January 2025, debt enforcement for certain registered debtors can proceed as bankruptcy. We summarise the change at a high level and what it implies for early, fair collection practices.
This note places a law change effective 1 January 2025 into a receivables-management / debt-enforcement context. It is intentionally high-level and does not replace legal advice. The operational point is simple: early clarification becomes even more important when cases can move faster into “hard” escalation stages. [ESTV 2025]
The Swiss Federal Tax Administration (ESTV) summarises the change (for the collection of taxes and duties) as follows:
“Until 31 December 2024, the collection of taxes and duties is only possible via debt enforcement leading to seizure (Art. 43 no. 1 SchKG). This provision is repealed and from 1 January 2025, for every debtor registered in the commercial register, the initiated enforcement will proceed as bankruptcy (Art. 39 SchKG).” [ESTV 2025]
Important: this is an official summary with references to SchKG provisions. The precise legal scope depends on context and applicability. [SchKG; ESTV 2025]
Operationally, the key question is: how quickly can a payment delay turn into a formal procedure with potentially severe consequences?
This affects:
Debtor segmentation: commercial-register debtors vs. non-registered debtors (simplified).
Timing: if the “bankruptcy” path is closer, early settlements (payment plans, security, clean handling of objections) matter more.
Documentation: if enforcement is needed later, you require clean evidence (service delivered, invoice, reminders, communications, agreements).
Many businesses wait too long because debt collection feels uncomfortable. In an environment where procedural volumes and risks are rising, that is counterproductive:
Early clarification reduces unnecessary proceedings and follow-on costs.
Early clarification protects relationships where continued cooperation is sensible.
Early clarification can protect the debtor too: a documented payment plan is often better than escalation.
The 1 January 2025 change is another reason to treat debt collection as early clarification and structure work: respectful, documented, solution-oriented — and with a clear escalation logic if no agreement is possible. [ESTV 2025; SchKG]
ESTV: Law change (1 Jan 2025) – debt enforcement leading to bankruptcy: https://www.estv.admin.ch/estv/de/home/die-estv/kontakt-inkasso/betreibung-auf-konkurs.html (retrieved 2026-01-23)
Swiss Debt Enforcement and Bankruptcy Act (SchKG), consolidated version: https://www.admin.ch/opc/de/classified-compilation/19920252/index.html
BFS: Bankruptcy proceedings by canton (T 06.02.03.03), Excel download: https://dam-api.bfs.admin.ch/hub/api/dam/assets/34907023/master (retrieved 2026-01-23)
opendata.swiss dataset: https://opendata.swiss/de/dataset/konkursverfahren-nach-kanton4
This publication is provided for information purposes only and does not constitute legal, tax or investment advice. It is not an offer, solicitation or recommendation. It is directed solely at qualified investors in Switzerland and is not intended for U.S. persons.
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In this series
Further reading you may find relevant.
BFS time series show a clear rise in formal enforcement. We highlight the 2024 YoY changes and the longer-term trend — and explain what you can (and cannot) infer from the data.
Most cases are won or lost before formal enforcement. We outline a practical, respectful playbook: documentation, timing, negotiation and when to escalate — with an eye on recovery rates and reputation.
Professional debt collection is a compliance discipline. This post highlights what “serious” looks like: data minimisation, respectful messaging, clear evidence and robust vendor governance.
Regulatory notice
This material is for information purposes only and does not constitute investment advice, an offer, or solicitation. It is directed exclusively at qualified investors and is not intended for US persons.
