COVID-19 News

In response to the Coronavirus crisis, the Swiss Federal Council has in quick succession issued ordinances of wide-ranging impact for the business community. We will regularly update you on the latest developments and corresponding questions.

 

News

Insolvency prevention measures – COVID-19 Deferments

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Insolvency prevention measures – COVID-19 Deferments

The Federal Council has decided to provide further relief to debtors under financial distress due to the corona crisis through the COVID-19 Deferments program. This program introduces a facilitated application process for time-limited deferments.

COVID-19 Deferments can be applied for by sole proprietorships, partnerships and legal entities and granted for a period of up to 3 months. In order to qualify, applicants may not have been over-indebted as of December 31, 2019 or must document subordination to the full extent of over-indebtedness.

Applications must credibly represent and, to the highest degree possible, show proof of the respective company’s current finances and assets.

Applications will be adjudicated by the applicable probate courts on an immediate-processing basis.

Upon request, the probate court may consider extending a COVID-19 Deferment for up to 3 months.

By submitting a COVID-19 Deferment application for a legal entity, its directors fulfill their legal obligation to report over-indebtedness.

COVID-19 Deferments are not available to public companies as well as enterprises that exceeded two of the following criteria in 2019: CHF 20 million in total assets, CHF 40 million in revenues and an annual average of 250 full-time employees.

 

Insolvency prevention measures – notification of over-indebtedness: Temporary relaxation of reporting requirements

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Insolvency prevention measures – notification of over-indebtedness: Temporary relaxation of reporting requirements

The Federal Council has decided that over-indebtedness reporting requirements shall be temporarily waived for corporations that have become over-indebted due to the coronavirus crisis and that cumulatively fulfill the following criteria:

  • The corporation was not over-indebted as of December 31, 2019.
  • There are prospects that the issue of over-indebtedness can be resolved by December 31, 2020.
  • The board of directors must justify and document its decision in writing.
  • The interim balance and profit and loss statements do not need to be audited.
When all the above conditions have been fulfilled, the auditors’ obligation to submit over-indebtedness notification to the court is waived as well.
 

This temporary relaxation of reporting requirements applies to LLCs, cooperatives and foundations as well. It does however not apply to financial services firms as per the federal Collective Investment Schemes Act and corporations subject to the federal Banking Law.

 

Expansion of loss of earnings compensation for self-employed persons

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Expansion of loss of earnings compensation for self-employed persons

Self-employed persons who are indirectly affected by government measures to combat the coronavirus pandemic, i.e. whose work is not restricted but who suffer a significant decline in demand for their services due to these government measures, are now eligible to apply for loss of earnings compensation. In order to qualify, the self-employed person’s 2019 earned income subject to AHV contributions must have been no less than CHF 10’000 and no more than CHF 90’000. Loss of earnings compensation benefits are limited to CHF 196 per day, i.e. CHF 5’880 per month. Benefits can be claimed retroactively back to the first day of significant loss of earnings, with March 17, 2020 being the earliest possible date. Benefits will be paid for a maximum period of two months or until the suspension of the government measures to combat the coronavirus pandemic, whichever comes first.

 

Short-time work benefits for hourly employees on standby contracts

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Short-time work benefits for hourly employees on standby contracts

Eligibility for short-time work benefits is being extended to include hourly employees on standby contracts. Previously, this type of employee, if the working hours fluctuated more than 20% on average, was not considered eligible for short-time work benefits. Going forward, such employees can be included in short-time work benefit applications, so long that they have been employed by the same company for at least 6 months.

 

New maximum eligibility period for short-time work benefits

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New maximum eligibility period for short-time work benefits

In order to provide further relief to businesses, the Federal Council has, for the duration of the extraordinary situation, waived the maximum eligibility period for short-time work benefits for cases where the loss of work exceeds 85%. This does however not impact the entitlement to a maximum number of 4 payroll periods during which the loss of work exceeds 85%.

 

Provisions concerning social security and retirement fund contributions

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Provisions concerning social security and retirement fund contributions

The Federal Council has decided that employers may temporarily use their accrued employer contribution reserves for payment of the employee portions of social security and plan contributions. This is intended to increase employers’ capabilities to manage liquidity constraints.
This measure does not impact employees: employee contributions will be deducted from wages as before and the combined contribution amounts transferred to the compensation and/or retirement fund respectively.

 

General guidance on short-time work COVID-19

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General guidance on short-time work COVID-19

Prerequisites for short-time work

  • Employment may not be terminated
  • working hours must be documented in detail
  • the loss of work must, at a minimum, amount to 10% of regular working hours
  • employees subject to short-time work must provide written consent prior to the implementation of short-time work

Qualifying for short-time work benefits

The following employees qualify for short-time work benefits:

  • all employees who have completed their compulsory education requirements and have not yet reached the statutory AHV retirement age.
  • apprentices and trainees (exceptional provision)
  • employees on fixed-term contracts (exceptional provision)
  • temporary workers (exceptional provision)
  • employees in quasi-employer roles (e.g. LLC shareholders who as employees work at and receive wages from the company), as well as their spouses or registered partners who also work at the company (up to a maximum of CHF 3’320 per full-time position)

To read the full text, please click to open the PDF below.

COVID19 News April 2020: General guidance on short-time work COVID-19 (141.39 Kb .pdf)

 

Documentation of short-time working hours

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Documentation of short-time working hours

In order to claim short-time work benefits, you must track and record employees’ working hours. Should you not have a formal payroll manage- ment or tracking system at your disposal, an Excel spreadsheet can be used. The spreadsheet would need to show the lost working hours per day for each employee.

 

Combating liquidity constraints

(Federal Council COVID-19-Loan Guarantee Cooperatives Ordinance of March 25, 2020)
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Combating liquidity constraints

The Federal Council has prepared a financial aid package allowing for businesses to obtain an inter-est- and fee-exempt loan of up to CHF 500’000 from their principal bank. The loans must be repaid over a period of 5 years, which in situations of hardship and with the consent of the guarantor may be extended by 2 years.

The loan guarantee cooperatives ordinance further provides for the issuance of business loans of up to CHF 20 million at an interest rate of 0.5%. The re-payment term is the same as above.

The maximum amount a business can request a loan for is capped at 10% of fiscal year 2019 revenues. If the 2019 financial statements have not been fully finalized, the provisional version shall be decisive or, if that is not available either, 2018 revenues shall be applicable instead.

To read the full text, please click to open the PDF below.

COVID19 News April 2020: Combating liquidity constraints (133.30 Kb .pdf)

 

Updated Annexes 2 and 3 to the COVID-19 Solidarity Guarantee Regulation (COVID-19 Credit Agreement)

Supplements to the COVID-19 Credit Agreement
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Updated Annexes 2 and 3 to the COVID-19 Solidarity Guarantee Regulation (COVID-19 Credit Agreement)

With the Ordinance of April 9th, 2020, the Federal Council has brought into force a new version of Appendices 2 (Credit Agreement) and 3 (Guarantee Contract) of the COVID-19 Solidarity Guarantee Ordinance.

If you have any questions about the Credit Agreement or the Guarantee Contract, please do not hesitate to contact us.

(937.63 Kb .pdf)

 

Loss of earnings compensation for self-employed persons

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Loss of earnings compensation for self-employed persons

Self-employed persons who suffer a loss of earnings due to government measures to combat the Coronavirus will under certain circumstances be compensated, so long that no other form of compensation or insurance benefit is already in place. Compensation is intended for the following cases:

  • families with children below the age of 12 or with minor children who rely on intensive home care services due to disability or with children up to the age 20 enrolled in special education and where the parents must suspend their gainful activities due to lack of reliable access to childcare services
  • persons who must suspend their gainful activities due to quarantine measures
  • self-employed persons who suffer a loss of earnings due to a federally mandated business closure or due to the ban on public events
  • self-employed persons who are indirectly affected by government measures, i.e. whose work is not restricted but who suffer a significant decline in demand for their services, and whose 2019 earned income subject to AHV contributions was no less than CHF 10’000 and no more than CHF 90’000
  • self-employed professional artists whose engagements or own events had to be cancelled to comply with government restrictions intended to combat the Coronavirus.
 

Social security contribution and tax payment deferrals

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Social security contribution and tax payment deferrals

A temporary, interest-free payment deferral of social security contributions (AHV/IV/EO/ALV) can be granted. Businesses, if payroll has significantly decreased, further have the option of having the payment amount of regular AHV/IV/EO/ALV contributions adjusted. The same applies to self-employed workers whose revenues have substantially fallen. Applications for payment deferrals and reduction of regular contribution payment amounts will be reviewed and processed by AHV Compensation Fund offices.

Businesses shall have the possibility to extend payment terms for certain taxes without incurring default interest. For this purpose, the interest rate for value added tax, customs duties, special exise taxes and incentive taxes has been lowered to 0.0%, effective March 21 through December 31, 2020. No default interest will be assessed during this period. The same provision shall apply to direct federal taxes effective March 1 through December 31, 2020.

 
Immigration Alerts

12/5/2020 - Switzerland / Gradual Relaxation of Entry Restrictions

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12/5/2020 - Switzerland / Gradual Relaxation of Entry Restrictions

1. Granting of visas

The issue of Schengen visas and national visas continues in principle to be suspended until 15 June 2020. Exceptions are possible for some special cases (see below).

2. Entry to Switzerland

The Swiss federal government's decision to impose entry restrictions on all non-Schengen States and on all Schengen States save for the Principality of Liechtenstein remains in force. Therefore, Swiss border authorities will continue to refuse entry to Switzerland to individuals coming from a non-Schengen or even a Schengen State unless they:
  • are Swiss national; or
  • have a travel document and Swiss residence permit, cross-border commuter G permit) or a visa issued for purpose of attending professional consultations as a health care specialist or of making an official visit of vital importance; or
  • have a travel document and a Swiss visa or Swiss residence permit assurance; or
  • have rights under the Agreement of the Free Movement of Persons, have work-related reasons for entering Switzerland and can provide a confirmation of notification. Free movement rights are still limited and all activities are subject to the notification obligation from the first day; or
  • are transporting goods for commercial purposes and can provide a bill of lading for the goods; or
  • are only transiting through Switzerland with the intention of going directly to another country that they are permitted to enter; or
  • are in an emergency situation or are newly considered as being in an emergency situation (e.g. EU/EFTA nationals with a Swiss employment contract signed before 25 March 2020 and Swiss lease agreement effective 1 April 2020 or earlier) or who need to enter to carry out urgent service work on vital infrastructure; or
  • are health care specialsts needing to enter for important professional reasons.

12 May 2020 - Immigration Switzerland / Gradual Relaxation of Entry Restrictions (111.58 Kb .pdf)

 
Immigration Alerts

15/4/2020 - Switzerland / Current status of restrictions

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15/4/2020 - Switzerland / Current status of restrictions

The extraordinary situation in Switzerland has been extended to April 26 2020. Most public establishments continue to be closed and only essential businesses remain open (e.g. grocery stores, pharmacies, banks, post offices, train and gas station, public administration offices, medical practices and hospitals).

Public and private events and gatherings of more than 5 persons currently are still prohibited. In gatherings of 5 or less persons meet, personal distance of 2 meters must be maintained. For breach of this rule, persons may be fined up to CHF 100.

All public transportation in Switzerland continues to operate in reduced mode.

Further updates can also be found at Federal Office of Public Health’s website:

https://www.bag.admin.ch/bag/en/home/krankheiten/ausbrueche-epidemien-pandemien/aktuelle-ausbrueche-epidemien/novel-cov/massnahmen-des-bundes.html

To read the full immigration alert, please click to open the PDF below.

15 April 2020 - Immigration Switzerland / Current status of COVID-19 restrictions (385.20 Kb .pdf)

 
Immigration Alerts

30/3/2020 - Switzerland / Withdrawn initial cases

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30/3/2020 - Switzerland / Withdrawn initial cases

As noted in our previous alert email, the following restrictions have been implemented by Swiss government authorities:

  • Swiss consular posts will not issue new entry visas (neither Schengen nor national visas) for non-EU/EFTA nationals until 15 June 2020. Exceptions might be granted only in very exceptional cases (e.g. medical specialists).
  • Cantonal labor market authorities will put already filed initial work permit applications on hold temporarily and will contact applicants to determine whether a hold or withdrawal is called for. Work permit extension applications are not affected by this.
  • The cantonal labour market authorities do not accept any initial work permit applications anymore. Exceptions can be made for specialists in the medical sector whose activity is very important for Switzerland.

In recent practice, some cantonal authorities frequently do not ask whethe initial applications should be put on hold or withdrawn. They now rather inform applicants that their application has been cancelled and can be filed again after current restrictions have been lifted.

 
Immigration Alerts

19/3/2020 - Switzerland / Initial cases, entry visa issuance

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19/3/2020 - Switzerland / Initial cases, entry visa issuance

In further response to the COVID-19 crisis, the Swiss Federal Council, on March 18, took the following new measures:

  • In addition to the already implemented travel restrictions, entry into Switzerland is now also restricted for travelers from Spain and all non-EU/EFTA countries.
  • Air traffic from the above-mentioned countries is now restricted.
  • Swiss representations abroad will not issue entry visas (neither Schengen nor national visas) to non-EU/EFTA nationals until 15 June 2020. Exceptions might be granted only in very exceptional cases (e.g. for medical specialists).
According to the new Directive of the State Secretary for Migration (SEM), the follwoing new measures, among others, will be implemented:
 
  • Cantonal labor market authorities will put already filed initial work permit applications on hold temporarily and will contact concerned applicants in order to decide whether a hold or a withdrawal is called for. Work permit extension applications are not affected by this measure.
  • Cantonal labor market authorities will not accept new initial work permit applications as of March 17. Exceptions can be made for medical specialists with skills of importance to Switzerland.
 
Immigration Alerts

17/3/2020 - Switzerland / Extraordinary Situation declared

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17/3/2020 - Switzerland / Extraordinary Situation declared

With regards to federal government measures taken as part of the Extraordinary Situation and its impact on daily life in Switzerland, please see the Federal Office of Public Health website at:

https://www.bag.admin.ch/bag/en/home/krankheiten/ausbrueche-epidemien-pandemien/aktuelle-ausbrueche-epidemien/novel-cov/massnahmen-des-bundes.html

Most public establishments are closed: Shops and market, restaurant establishments, bars, discotheques, night clubs, erotic establishment, entertainment and leisure establishment (e.g. museum, casino, theaters, swimming pools, sport and fitness centers, zoos,…) and establishments with personal services involving physical contact (e.g. hairdressers, barbers, cosmetic studios). Only the necessary stores remain at the moment open like, groceries stores, some take-away establishments and meal delivery services, pharmacies and drug stores, banks and post offices, train and gas stations, hotels, public administration, medical practices and hospitals. Public and private events are currently also prohibited. All public transport in Switzerland will be reduced significantly.

Travelling to and from Switzerland

Entry into Switzerland:

As of 17 March 2020, presumably till 19 April 2020, there is currently no general ban but all Swiss borders are controlled. However, at present, Italy, Germany, Austria and France are designated high-risk countries. People from high-risk countries and areas will be refused entry into Switzerland. Exceptions are possible for certain individuals.

To read the full immigration alert, please click to open the PDF below.

17 March 2020 - Immigration Switzerland / "EXTRAORDINARY SITUATION" in Switzerland (293.84 Kb .pdf)

 
Immigration Alerts

11/3/2020 - Switzerland / Coronavirus COVID-19

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11/3/2020 - Switzerland / Coronavirus COVID-19

Due to COVID-19, the Federal Council has categorized the situation in Switzerland as special in terms of the Epidemics Act. This enables the Federal Council to issue special measures concerning individuals as well as the whole population. The Cantons can issue additional measures and recommendations. As the situation is evolving rapidly, measures and recommendations may change at any time. The latest updates can be found at Federal Office of Public Health’s website:

https://www.bag.admin.ch/bag/en/home/krankheiten/ausbrueche-epidemien-pandemien/aktuelle-ausbrueche-epidemien/novel-cov.html

To read the full immigration alert, please click to open the PDF below.

11 March 2020 - Immigration Switzerland / Coronavirus COVID-19 (305.62 Kb .pdf)

 

FAQ

Which occupational safety and health obligations specific to COVID-19 are employers subject to?

Per article 6 of the Labor Act, the employer is obligated to avoid any adverse health effects to his employees in the workplace. The employer must therefore take all protective measures that are reasonable within the context of the given business, i.e. that the business can sustain in the prevailing economic and technical environment. Due to the drastic impact of the COVID-19 pandemic, the employer is additionally obligated to ensure implementation of and adherence to Federal Council and Federal Office of Public Health (FOPH) ordinances in the workplace. This serves the protection of the employees’, as well as of other business stakeholders’ (e.g. clients’) health.

The FOPH and State Secretariat for Economic Affairs (SECO) have published a bulletin summarizing the guidelines regarding occupation safety and health obligations. The bulletin is available (at the time of writing in German, French and Italian only) through this link.

We recommend allowing employees to work from home whenever possible, and to reduce the number of employees physically present at the workplace such that adherence to federal hygiene and social distancing guidelines is possible. By allowing employees to forgo the use of public transportation, employers further fulfill their fiduciary duty.

Is the employer obligated to pay wages to an employee who has fallen sick with COVID-19?

Yes, the same provisions apply as with other illnesses. The employee’s inability to work must be attested to by a medical certificate and the employer is subject to the obligation of payment of wages in case of no-fault occupational disability.

Can employees be compelled to use vacation days during the period of general “lockdown” and limited travel options?

It remains within the employer’s discretion to authorize for which dates vacation time may be used, whereby employee preferences are to be accommodated as much as business needs permit. In this extraordinary situation, the employer’s business needs take on increased priority. Thus, the employer can insist that already planned vacation time is taken as scheduled, even if this means that the employee cannot follow-through on previously made travel arrangements abroad. In order to mandate future vacation dates, the employer must provide the employee with at least 3 months’ advance notice.

In the current situation, how shall the board of directors conduct the 2020 annual shareholders meeting for fiscal year 2019?

The Federal Council issued a special temporary provision on March 16, 2020 regarding shareholder meetings. This temporary provision allows the determination to be made, without observance of an invitation period, that a shareholder meeting be conducted in writing, through electronic media or, respectively, through an independent proxy designated by the corporation. This option is noted under Art. 6a of the Federal Council’s COVID-19-Ordinance 2.

Important: When conducting a meeting in writing or through electronic media, shareholder rights (to participate, vote and to table of resolutions) must still be upheld. Votes by proxy must be recognized and quorums must be maintained. This is and remains as the board of directors’ responsibility.

If the 2020 shareholders meeting is to be conducted in writing or through electronic media, the board of directors can announce this by written or electronic communication and no later than 4 days before the event. The invitations to the meeting must be made in accordance with the timelines set out in the articles of association.

Are there any COVID-19 relief measures specific to financial services providers, banks and insurance companies?

In response to COVID-19 pandemic’s drastic impacts on financial markets and the overall economy, the Swiss Financial Market Supervisory Authority (FINMA) outlined regulatory relief measures in FINMA Guidance 2/2020 of March 31, 2020 and FINMA Guidance 3/2020 of April 7, 2020.

FINMA provided the banks with clarifications for dealing with the COVID-19 credits with federal guarantees within the framework of the capital and liquidity requirements. Additional clarification was provided on temporary exemptions relating to the leverage ratio and on risk diversification. So, when calculating the leverage ratio in accordance with the Capital Adequacy Ordinance (CAO), deposits with central banks shall be excluded. This relaxation applies until July, 1 2020. Funds released due to this relaxed leverage ratio provision may not be distributed. Also the risk diversification provisions have been relaxed for banks in light of observed market turbulence-based increases of margin payments to counterparties. Such increase of margin payments can result in upper limits as set out in the CAO being exceeded in the context of the risk diversification requirements. To allow banks more time to manage such increased positions if needed, the usual upper limits may, until July 1, 2020, be temporarily exceeded up to the limits specified in FINMA Guidance 2/2020. This relaxation is valid for cases where the upper limit is exceeded before 1 July 2020.

Regulatory relief for insurance companies, groups and conglomerates (hereinafter insurance providers) includes among others an extension of the April 30 annual reporting deadline. FINMA reporting requirements prescribe annual filing of the annual report, the supervisory report for the previous fiscal year as well as the target capital and risk-bearing capital calculations (SST reporting) by April 30. Insurance providers must further post their report of financial condition on their websites no later than April 30. The deadline has been extended to May 31, 2020 for insurance providers unable to timely fulfill annual reporting requirements as a result of the COVID-19 pandemic, provided that they notify FINMA of this inability prior to April 30,2020. FINMA further will accept SST reports with reduced content this year.

Regulatory relief concerning anti-money laundering provisions for the onboarding of new clients by financial intermediaries will also be provided until July 1, 2020. In principle, any new client’s identity must be verified through a government-issued identification document with a photo (hereinafter government ID). All documents necessary for the identification of the client and of all persons involved in the related business transactions must be presented in the correct and complete format before an account may be opened or any activity as the new client’s financial intermediary may be undertaken. When onboarding of a new client occurs by written or online correspondence rather than in person, the financial intermediary must request an authenticated copy of the client’s government ID. The authentication can, for example, be made by a notary public or a licensed Swiss attorney. Relief measures provide that a new client may be onboarded with simple (i.e. not authenticated) copy of the client’s government ID. The authentication must then be completed within 90 days. Self-regulatory organizations may grant analogously facilitated onboarding to their associated financial intermediaries.

 

What are the board of directors’ obligations in case of current or impending over-indebtedness caused by COVID-19?

The board of director’s obligations remain unchanged per Article 725 Par. 1 and 2 Code of Obligations.

If over-indebtedness was ascertained after December 31, 2019, the requirement to notify the applicable court is waived under the following conditions:

  1. The corporation was not over-indebted as of December 31, 2019. A corporation is considered as over-indebted as of December 31, 2019, if it was not obligated to notify the applicable court based only on the subordination of a sufficient number of creditor claims. The reason for this being that the subordination of creditor claims does not involve restructuring measures.
  2. There is a realistic prospect that over-indebtedness can be remedied by December 31, 2020. The board of directors must, using the most comprehensive data available, assess the corporations economic and financial positions and, based on this assessment, be able to develop a positive prognosis.

It is important that the board of directors documents and justifies its decision in writing. This is usually done in the form of detailed minutes of the board of directors meeting. The documentation based on which the board of directors reached its decision is to be included with the meeting minutes. Evidence that the corporation was not over-indebted as of December 31, 2019 may be provided in the form of the annual financial statements for the fiscal year ending December 31, 2019. If December 31, 2019 was not the end date of the corporation’s last fiscal year, the preparation of interim financial statements for the date of December 31, 2019 is recommended. Supporting the prognosis on remedying over-indebtedness by December 31, 2020 relies heavily on financial planning documents (e.g. liquidity plans, interim going concern and liquidation value statements, etc.) and can be supplemented with other suitable documentation. Interim financial statements as listed here do not need to be audited.

Failure by the board of directors to meet these documentation obligations would constitute negligence and board members could be held personally liable for any resulting damages.

As an alternative option, the board of directors can apply to the responsible probate court for a COVID-19 Deferment of up to 3 months. This application fulfills the board of directors’ legal obligation to report over-indebtedness. Applications must credibly represent and, to the highest degree possible, show proof of the respective company’s current finances and assets. The prerequisite that the corporation was not over-indebted as of December 31, 2019 applies here as well. For purpose of COVID-19 Deferment applications, corporations are not considered to be over-indebted if subordination of creditor claims to the full extent of over-indebtedness can be shown.

Given the current situation, is it necessary to prepare a patient decree?

By way of a patient decree, a person can establish advance directives regarding the use of medical treatments in a situation where the person is no longer capable of judgement. The patient decree may also designate a health-care proxy who is authorized to make decisions on the person’s behalf in such a situation. Unmarried persons with a life partner can additionally provide authorization for the attending doctors and caregivers to disclose information subject to doctor-patient confidentiality and on the patient’s condition to the life partner.

The Swiss Intensive Care Medicine Society points out the current importance of a patient decree for persons with increased health risks. This is to help ensure that intensive care units do not provide life-sustaining treatments to patients who may not wish to receive them. Therefore, persons with increased health risks are advised to specify whether life-sustaining treatments, such as use of a ventilator, should be administered in case of serious illness.

Given the current situation, the advice to consider the questions surrounding serious illness and the preparation of advance medical directives through a patient decree applies beyond persons with increased health risks. Persons who already have a patient decree in place should carefully review and determine if any amendments are necessary, as their intended directives may, with regards to a serious infectious disease such as COVID-19, deviate from existing directives concerning the treatment of other diseases or not be sufficiently covered in the current decree. Should the existing directives concerning other types of illnesses not fully align with the patient’s wishes regarding infectious disease treatments, an additional provision may be added to the patient decree, e.g. declining the use of a ventilator in case of infection by the COVID-19 virus.

The patient decree must be completed in writing (it does not have to be hand-written), dated and signed. When preparing a patient decree, consulting with the primary care physician on specific medical questions may prove helpful. The original patient decree should be safely kept at home and copies provided to immediate family members. The existence of a patient decree, and its place of storage can be inscribed on the person’s health insurance card.

If you have any further labor law concerns, questions about conducting your general meeting, or require any other type of legal guidance, please do not hesitate to contact us by phone or online at any time.

mail@suterhowald.ch

Phone: +41 (0)44 630 48 11

by moxi