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Bei verspäteter Zahlung der Direkten Bundessteuer, welche zwischen dem 1. März 2020 und dem 31. Dezember 2020 fällig wird, ist für diese Zeit kein Verzugszins geschuldet.

Switzerland is a very attractive jurisdiction for the establishment and management of Family Offices, from virtually all continents and countries across the world.

SIX Exchange Regulation revised its Listing Rules to amend the rules on ad hoc publicity and reporting of management transactions alongside its Directive on the Disclosure of Management Transactions and Directive on Ad hoc Publicity.

On 18 December 2024, FINMA released Guidance 08/2024 on governance and risk management for artificial intelligence (AI) applications in supervised financial institutions.

The Federal Act on Financial Services (FinSA) and the Federal Act on Financial Institutions (FinIA) are expected to take effect on 1 January 2020.

On February 15, 2024, the Regulatory Board of the SIX Swiss Exchange (the "SIX") announced that it was updating the regulatory framework for crypto-assets as underling instruments for derivatives and exchange-traded products.

The Swiss Act on Collective Investment Schemes has recently been amended and will in its revised version enter into force on 1 March 2013.

Switzerland is an incredibly attractive jurisdiction for international companies and high net worth individuals, seeking stability (political and economic).

On 26 September 2025, alongside the adoption of the new Federal Act on the Transparency of Legal Entities and the Identification of Beneficial Owners (the "Legal Entities Transparency Act", "LETA")...

The Financial Action Task Force (FATF) Recommendations for Combating Money Laundering were revised in 2012.

Begriff des öffentlichen Auftrags im Vergaberecht: Bedeutung der Unterscheidung zwischen Verwaltungs- und Finanzvermögen des Staates

This section reviews developments concerning the Federal Act of October 6, 1995 on Cartels and Other Restraints of Competition (the "Competition Act"), which is enforced by the Federal Competition Commission ("FCC").

Le droit de la société anonyme modifié au 1er janvier 2023 comporte des atouts et quelques potentiels écueils pour les établissements financiers.

The European Long-Term Investment Fund (ELTIF) regime is designed to provide long-term capital for the purpose of fostering sustainable growth and development.

The financial industry has been closely monitoring the developments surrounding Credit Suisse, a major Swiss bank that encountered significant challenges leading to its merger with UBS Group AG in 2023.

With its COVID-19 Joint and Several Loan Guarantee Ordinance dated 25 March 2020 ("COVID-19 Guarantee Ordinance"), the Swiss Federal Council established a liquidity...

On June 15 2018, the Swiss Parliament adopted the Swiss Financial Services Act (FinSA). In the meanwhile, the Swiss Federal Council opened a consultation process regarding the Financial...

On 11 June 2020, the State Secretariat for Economic Affairs SECO published the reports on the implementation of the accompanying measures (FlaM) and the Federal Act against Illegal Employment (BGSA) in 2019.