������Ƶ

A Due Diligence Checklist helps Swiss businesses systematically review and verify key aspects of a potential transaction or investment. It's essentially a comprehensive roadmap that guides companies through examining financial records, contracts, regulatory compliance, and legal obligations before making major business decisions.

In Swiss M&A practice, these checklists typically cover areas mandated by the Code of Obligations and Financial Market Infrastructure Act, including ownership structures, employment agreements, intellectual property rights, and pending litigation. Companies and their legal advisors use it to spot potential risks, ensure regulatory compliance, and make informed decisions about proceeding with transactions.

Use a Due Diligence Checklist when planning any significant business transaction in Switzerland, particularly during mergers, acquisitions, or major investments. It's essential before signing binding agreements, especially when dealing with unfamiliar companies or entering new market segments under Swiss regulatory frameworks.

Key moments to deploy this checklist include exploring potential partnerships with foreign entities, conducting pre-IPO evaluations, or considering real estate investments. Swiss companies often use it during strategic expansions, when negotiating joint ventures, or before acquiring intellectual property rights. It helps identify deal-breakers early and ensures compliance with FINMA regulations and cantonal requirements.

• Financial Due Diligence Checklist: Focuses on evaluating financial statements, tax compliance, and capital structures under Swiss accounting standards
• Legal Due Diligence Checklist: Examines corporate documentation, contracts, and regulatory compliance with Swiss federal and cantonal laws
• Operational Due Diligence Checklist: Reviews business processes, IT systems, and operational efficiency against Swiss industry standards
• Environmental Due Diligence Checklist: Assesses environmental risks and compliance with Swiss environmental protection laws
• HR Due Diligence Checklist: Evaluates employment contracts, pension obligations, and workforce matters under Swiss labor law

• Corporate Legal Teams: Create and customize Due Diligence Checklists based on Swiss legal requirements and company needs
• Investment Banks: Use these checklists when advising clients on M&A transactions or securities offerings in Swiss markets
• Board Members: Review and approve the scope of due diligence investigations to fulfill their fiduciary duties
• External Auditors: Apply specialized sections during financial reviews and compliance assessments
• Regulatory Bodies: Reference these checklists when evaluating transaction compliance with Swiss financial regulations

• Define Scope: Identify transaction type and specific Swiss regulatory requirements that apply
• Gather Documents: Collect corporate records, financial statements, and relevant contracts from all involved parties
• Review Structure: Our platform generates comprehensive checklists tailored to Swiss legal requirements and industry standards
• Set Timeline: Create realistic deadlines for document collection, review periods, and stakeholder feedback
• Customize Categories: Adapt sections based on industry-specific needs and cantonal regulations
• Internal Review: Have key stakeholders validate the checklist's completeness before implementation

• Corporate Information: Full legal entity details, ownership structure, and registration numbers under Swiss law
• Financial Review: Audited statements, tax compliance status, and debt obligations per Swiss accounting standards
• Legal Compliance: Regulatory permits, licenses, and compliance with federal and cantonal requirements
• Data Protection: GDPR and Swiss Federal Data Protection Act compliance measures
• Employment Section: Labor contracts, pension arrangements, and collective agreements
• Asset Verification: Real estate holdings, intellectual property rights, and equipment inventories
• Risk Assessment: Pending litigation, environmental compliance, and potential liabilities

A Due Diligence Checklist differs significantly from a Due Diligence Report in both function and timing. While they work together in Swiss business transactions, each serves a distinct purpose in the due diligence process.

• Purpose and Timing: The checklist guides the investigation process before and during review, while the report presents findings and conclusions after completion
• Content Structure: Checklists contain itemized questions and verification points, whereas reports provide detailed analysis and risk assessments
• Legal Function: Under Swiss law, checklists serve as procedural tools without legal binding effect, while reports can form part of contractual representations and warranties
• Usage Context: Checklists help teams coordinate the review process, while reports inform decision-makers and become part of transaction documentation