Legal Background

As in many other countries, the equivalence of digital signatures to handwritten signatures is provided by law (Article 14 para 2bis OR).

The following laws and regulations form the legal framework in Switzerland for the use of digital signatures:

Regulation on the management and storage of business records, GeBüV
Federal law on certification services in the field of electronic signatures, ZertES 
BAKOM regulations for ZertES
Federal law on value added tax, MWSTG
Regulation of the Federal Council on the federal law on value added tax, MWSTGV

Regulation of the EFD on electronic data and information, ElDI-V
Version of 1. January 2010

For more information, please view the summary: "Statutory provisions in the field of application of digital signature within the context of document archiving and electronic invoice creation of January 2006."