Which documents require a qualified electronic signature under Swiss law?

Swiss law requires a qualified electronic signature (QES) for all legal acts that require written form (Schriftlichkeit) under the Swiss Code of Obligations (OR). The key categories for Treuhand practice are: (1) real estate transfer agreements under OR Art. 657; (2) consumer credit contracts under the Federal Consumer Credit Act (KKG) Art. 9; (3) guarantee agreements (Burgschaft) above CHF 2,000 under OR Art. 493; (4) certain employment-related documents; and (5) regulatory filings to FINMA where written form is specified. OR Art. 14 para. 2bis establishes that a QES within the meaning of ZertES (SR 943.03) is equivalent to a handwritten signature for these purposes.

What is the difference between a qualified electronic signature (QES) and an advanced electronic signature (AES)?

Under ZertES (SR 943.03) Art. 2, an advanced electronic signature (AES) is uniquely linked to and capable of identifying the signatory and detects subsequent changes to the data. A qualified electronic signature (QES) must additionally: be created using a qualified signature creation device, and be based on a qualified certificate issued by a BAKOM-accredited certification service provider (ZDA). The legal consequence under OR Art. 14 para. 2bis is that only a QES is equivalent to a handwritten signature. An AES is not. For documents requiring written form, an AES makes the document legally invalid even if both parties intend to be bound.

What happens if a Treuhand firm uses an AES where a QES is legally required?

If a document that legally requires written form (and therefore QES in the electronic environment) is signed with only an AES, the document does not meet the statutory form requirement. Under Swiss law, non-compliance with a required form makes the contract void (nichtig) under OR Art. 11. The document is legally invalid regardless of the parties' intentions, regardless of whether the error is noticed immediately, and regardless of whether performance has occurred. The Treuhand firm faces professional liability for processing an invalid document on behalf of the client.

How does Swiss Trust Layer provide qualified electronic signatures?

Swiss Trust Layer provides QES through Swisscom Trust Services, which is a BAKOM-accredited certification service provider (ZDA) under ZertES and a qualified trust service provider (QTSP) listed on the EU Trust List under eIDAS. To sign with QES: upload the document to Swiss Trust Layer, select the QES signing option, and authenticate with your Swisscom-verified identity. The signed document receives a PAdES-compliant certificate containing the QES, the signer identity, and the Swisscom issuer chain. The signature can be verified at swisstrustlayer.com/validate without login.

Does ZertES QES also satisfy eIDAS requirements for cross-border EU transactions?

Yes. Swisscom Trust Services is both a BAKOM-accredited ZDA under ZertES and a qualified trust service provider (QTSP) listed on the EU Trust List under eIDAS. A document signed with a Swisscom QES satisfies the requirements of both ZertES Art. 2 lit. e and eIDAS Art. 25 simultaneously. This means a signature created through Swiss Trust Layer is legally effective in Switzerland (under ZertES and OR Art. 14 para. 2bis) and carries the qualified signature equivalence in all 27 EU member states (under eIDAS). For Treuhand firms with cross-border EU mandates, this dual coverage is provided through a single signing action.

Legal

针对瑞士受托人: 何时签名必须是合格的才具有法律效力

Philipp Stuppnik · Legal Compliance Specialist

2026年7月12日 8 分钟阅读最后更新 2026年8月21日

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In short

瑞士法律要求对房地产转让、消费信贷协议和超过CHF 2,000的担保使用合格电子签名。使用普通高级签名的受托人面临文件无效的风险。

瑞士法律对某些法律行为要求书面形式。OR第14条第2bis款规定，在电子环境中，只有符合ZertES(SR 943.03)的合格电子签名(QES)才满足亲笔签名要求。高级签名(AES)不足够。瑞士受托人需要QES的文件包括：房地产转让(OR Art. 657)、消费信贷协议(KKG Art. 9)、超过CHF 2,000的担保(OR Art. 493)以及某些向FINMA提交的材料。在需要QES的地方使用AES会使文件无效。ZertES Art. 2 lit. e定义了QES，OR Art. 14 para. 2bis将其等同于亲笔签名。Swiss Trust Layer通过Swisscom Trust Services提供QES。更多信息：/solutions/fiduciaries。

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