Problem
Where new value gets built, standard structures do not reach. The off-the-shelf vehicle (closed-end fund, generic SPV, vanilla AI is already in use in most organisations. Responsibility for it often is not. 78% of employees who use AI at work bring their own tools (Microsoft/LinkedIn Work Trend Index 2024). Who stands behind the output? Art. 716a CO (non-transferable duties of the board), the Swiss Data Protection Act (since 1 September 2023), and the EU AI Act (transparency duties since August 2026, high-risk obligations from December 2027) make this a board-level question.


