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  • Article

    Enforcement Is Where Legal Finance Is Truly Tested

    Legal finance partnerships are tested not at the point of capital deployment, but during the complex, multi-year enforcement phase where judgments and arbitral awards must be converted into recoverable assets. This requires more than funding—it demands endurance, cross-border expertise, and patient capital that remains aligned throughout the entire recovery process, navigating procedural challenges, asset tracing, and evolving strategies across jurisdictions.
    SwitzerlandFinance and Banking
    Omni Bridgeway
    Omni Bridgeway
  • Article

    Exchange Of Information: A Violation Of Fundamental Rights?

    Walter Stresemann, Managing Director of Vistra Geneva, recently produced this article for the Association Romande des Intermédiaires Financiers (ARIF) Newsletter.
    SwitzerlandFinance and Banking
    Vistra
    Vistra
  • Article

    Federal Council Launches Consultation On Amendments To Banking Act And Liquidity Ordinance On Too Big To Fail Regulation

    Switzerland's Parliament has approved significant reforms to modernize the debt enforcement system and introduce two new debt restructuring proceedings specifically designed for individuals.
    SwitzerlandFinance and Banking
    Advestra
    Advestra
  • Article

    FINMA Guidance 06/2024 On Stablecoins

    On 26 July 2024, the Swiss Financial Market Supervisory Authority FINMA (FINMA) published its FINMA Guidance 06/2024 on Stablecoins: risks and challenges for issuers of stablecoins and banks...
    SwitzerlandFinance and Banking
    Schellenberg Wittmer Ltd
    Schellenberg Wittmer Ltd
  • Article

    IFLR Magazine November 2016

    Interest paid on bonds as defined by the Swiss Federal Tax Administration (SFTA) for Swiss withholding tax (WHT) purposes, which may also include certain types of syndicated loans...
    SwitzerlandFinance and Banking
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    International Debt Financings Of Swiss Headquartered Groups Become Even More Attractive

    The Swiss Federal Tax Administration recently announced a new practice that significantly improves the ability of corporate groups to raise debt abroad and to use the proceeds in Switzerland.
    SwitzerlandFinance and Banking
    Prager Dreifuss AG
    Prager Dreifuss AG
  • Article

    New Laws On Financial Institutions

    Following the 2008 crisis, Switzerland launched a legislative project to create uniform competitive conditions for financial intermediaries and improve client protection.
    SwitzerlandFinance and Banking
    Akin
    Akin
  • Article

    NKF Banking, Finance & Regulatory Team – Update 5/2017: Swiss Banking Regulations Become More FinTech-Friendly

    On August 1, 2017 the first part of Switzerland's new FinTech rules will enter into force. The following provides an overview of the changes.
    SwitzerlandFinance and Banking
    Niederer Kraft Frey AG
    Niederer Kraft Frey AG
  • Article

    Retrocessions – Supreme Court Confirms No Duty To Return Retrocessions In Execution Only Relationships

    In a landmark decision 4A_149/2025 dated 12 January 2026 and published on 13 February 2026...
    SwitzerlandFinance and Banking
    Schellenberg Wittmer Ltd
    Schellenberg Wittmer Ltd
  • Article

    Set Up And Cost Of Private Placement Life Insurance And Deferred Variable Annuities

    Much has been written on insurance wrappers, to our knowledge however no-one has attempted to analyse the cost drivers and variability in pricing of the actual wealth planning service offered by insurance.
    SwitzerlandFinance and Banking
    Envisage GmbH
    Envisage GmbH
  • Article

    Stay Compliant When Raising Funds For Your Startup: 8 FAQs

    Developing a product or service and scaling a startup's business model need big amounts of cash.
    SwitzerlandFinance and Banking
    VISCHER
    VISCHER
  • Article

    The End Of Libor In Switzerland

    The UK Financial Conduct Authority (FCA) announced on 27 July 2017 it would no longer require that banks that are members of the Libor panel be obliged to communicate a daily rate after 2021.
    SwitzerlandFinance and Banking
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    The One-Way Interest Rate Swap – What Happens If Interest Rates Are Negative

    Swiss National Bank introduced negative interest rates In December 2014, the Swiss National Bank ("SNB") announced the introduction of negative interest rates on sight deposits by financial institutions with the SNB.
    SwitzerlandFinance and Banking
    MLL Meyerlustenberger Lachenal Froriep Ltd
    MLL Meyerlustenberger Lachenal Froriep Ltd
  • Article

    Gift Cards And The Swiss Money Laundering Act: Key Considerations

    The sale of gift cards and prepaid cards is a common business model, particularly for kiosks and other retailers in Switzerland.
    SwitzerlandGovernment, Public Sector
    VISCHER
    VISCHER
  • Article

    Renewed Judgement On The Provision Of Financial Services: Exempt Or Not Exempt - This Is (Still) The Question

    After 2014 (see our article in Expert Focus 2015/8), in its judgement delivered on 3rd October, the Federal Administrative Court once again ruled on VAT with regard to the provision of financial services.
    SwitzerlandTax
    PrimeTax AG
    PrimeTax AG
  • Article

    Revision Of The Swiss Corporate Law: Federal And Cantonal Tax Laws

    As of 1 January 2023, certain regulatory adjustments to the federal and cantonal tax laws are in effect, considering the amendments to the Swiss Code of Obligations (CO) of 19 June 2020 regarding corporate law.
    SwitzerlandTax
    ALTENBURGER LTD legal + tax
    ALTENBURGER LTD legal + tax
  • Article

    Tax News: Federal Act On Tax Reform And AHV Financing (TRAF) – Approval In The Referendum

    In the referendum held on 19 May 2019, the Federal Act on Tax Reform and AHV Financing was adopted by the Swiss people and the cantons.
    SwitzerlandTax
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    New Draft FINMA Circular On Conduct Rules For Financial Service Providers

    On May 15, 2024, FINMA launched a consultation on a new circular (the Draft Circular) outlining its supervisory practice with regard to certain conduct requirements under the Financial Services Act...
    SwitzerlandFinance and Banking
    Schellenberg Wittmer Ltd
    Schellenberg Wittmer Ltd
  • Article

    CMTA Publishes Its Debt Tokenization Standard

    The Capital Markets and Technology Association (CMTA), a Geneva-based non-profit organization that develops standards for the use of distributed ledger technology in capital markets...
    SwitzerlandFinance and Banking
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    FINMA Clarifies Its Practice On The Staking Of Digital Assets

    In a newly published guidance, FINMA provides clarity on the treatment under Swiss financial market law of staked digital assets from a balance sheet and licensing perspective.
    SwitzerlandFinance and Banking
    Lenz & Staehelin
    Lenz & Staehelin
  • Showing 101–120 of 483 results

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