As of January 1, 2025, a significant amendment to the Swiss Federal Act on Debt Enforcement and Bankruptcy (DEBA) will come into effect, aimed at combating abusive bankruptcies. This legislative change introduces a fundamental reform in the collection of OASI (Old Age and Survivors' Insurance) contributions.

Bankruptcy Proceedings Instead of Seizure

Until now, outstanding AHV/OASI contributions were collected through a seizure procedure. From 2025, for debtors registered in the commercial register, this will be done through bankruptcy proceedings.

Stricter Consequences

Companies and self-employed individuals who fail to meet their financial obligations must expect faster and more serious consequences:

- After a short debt enforcement procedure (about 3 months), a judicial payment order is issued

- In case of non-payment, bankruptcy proceedings are initiated and the business is closed

To avoid these negative effects, it is recommended to:

- Pay invoices on time

- Proactively engage with the creditor in case of payment difficulties

- If necessary, arrange a payment agreement