When establishing any kind of business in Switzerland, the first – sometimes only – suggestion made to entrepreneurs by their financial or fiduciary advisers is to set up a joint stock company.

Tax audits are a fundamental component of Switzerland's tax compliance framework, ensuring that businesses adhere to tax laws and regulations.

In 2025, federal scrutiny of Pharmacy Benefit Managers (PBMs) has reached a level not seen before. What was once tolerated as opaque and self-serving practices is now the subject of a coordinated...

Can a Swiss bank put its client identifying data (CID) in the cloud, even if access to it from outside Switzerland is not ruled out? While this was unthinkable a few years ago, the answer today is a resounding yes.

What are the key points to be considered by a donor offering awards for the development of solutions to/ or the carrying out of research on socially important issues such as climate change?

Private equity sponsors face a critical window in the first 100 to 180 days post-acquisition when full operational access reveals control weaknesses, compliance exposures, and data irregularities...

A number of clients and contacts ask for general details regarding Swiss accounting and audit requirements, and we have therefore provided the following summary.

The new provisions on accounting and financial reporting came into force on 1 January 2013 and replace the former corresponding general provisions, as well as the specific rules of corporation law.

The year that has passed since the passage of the Sarbanes-Oxley Act of 2002 ("Sarbanes"), and subsequent Securities and Exchange Commission ("SEC") interpretive rules, permits sufficient perspective for an initial examination of its effect throughout the various states. Fifteen states have seriously considered adoptive legislation only to permit the particular bills to be largely tabled, rejected, or watered-down.