With the adaptation of a risk-based supervisory approach in the revised Swiss Insurance Supervision Act (ISA) significant supervisory relaxations and in some cases even supervisory exemptions have been introduced. Relaxations apply in particular for newly licensed insurance companies small insurance companies captives and insurance companies only insuring professional policyholders. Micro-insurance companies are even exempted from supervision. Rules for insurance special purpose vehicles have been newly introduced. These changes are expected to enter into force by 1 January 2024 subject to the federal council’s final decision.
Substantial relaxations apply for insurance companies only insuring professional policyholders1 (Art 30a para 1 ISA). They are not required to keep an organisational fund (Art 10 ISA) and need no tied assets (Arts 17 to 20 ISA). In return they...