This page updated regularly deals with securitization developments in Switzerland. If you have any data, developments or contributions to make to this page, please write to me. Your contribution shall be acknowledged with credit to you.
For a detailed treatment of the mortgage-bonds market in Switzerland, see this article on this site.
Legal and regulatory framework:
The Swiss legal system does not require notice to debtors. However, a debtor paying in absence of notice to the originator gets a valid discharge.
There are no tax obstacles in Switzerland as offshore bodies are not taxed unless they have a permanent establishment in the country. There is no withholding tax on payments foreign SPVs.