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On 20 December 2016 the FAC upheld a decision by the SFTA to reject the tax treaty-based partial refund claims of a Luxembourg resident financial institution for Swiss taxes withheld from dividends...

Les Chambres fédérales ont adopté le Code de procédure civile suisse (CPC) pour unifier les procédures civiles des cantons. Le Conseil fédéral en a fixé l'entrée en vigueur le 1er janvier 2011.

Under Swiss law, the sealing of evidence is a procedural tool available for the purposes of paralysing the effects of a criminal seizure or production order.

Die Vollstreckung eines ausländischen Massnahmeentscheids in der Schweiz erfordert zunächst dessen Anerkennung und - sofern durch die Natur des Entscheides bedingt...

Two recent judgments by the Swiss Federal Supreme Court concerned Danish resident banks that were denied refunds of Swiss withholding taxes on dividends derived from Swiss publicly traded shares...

Au terme de trois arrêts connexes (A-5714/2022, A-5794/2022 et A-5796/2022), le Tribunal administratif fédéral (TAF) a clarifié une question déterminante :...

Want to know how third-party funding works and how to best maximise your options in securing third-party funding in case of a dispute?

The Swiss Federal Supreme Court with its latest decision dated March 16, 2016 decided to stay the arbitration as a result of a failure to comply with a multi-tiered dispute resolution clause.

In 2014, the Supreme Court rendered 32 decisions on petitions to set aside international arbitral awards.

In a precedent setting Decision 4A_149/2025 of 12 January 2026, the Swiss Federal Supreme Court ruled that, unlike the situation with portfolio management or advisory relationships...

In a recently published German-language decision, slated for publication in the official court reporter, the Swiss Supreme Court upheld a judgment in which a lower court

In Switzerland, international arbitration is governed by Chapter 12 of the 1987 Private International Law Act (hereinafter: "PILA"). A recent (light) revision entered into force on 1 January 2021.

It is perhaps appropriate that our first article on Switzerland for the Mondaq Asset Recovery Newsfeed is devoted to commenting on a recent Federal Court ruling dealing with the post-Brexit application of the Lugano Convention to the enforcement in Switzerland of a UK judgment made in 2019.

Das Bundesgericht hat die im ESTV-Kreisschreiben Nr. 5 vom 1. Juni 2004 definierten Voraussetzungen zur steuerneutralen Quasifusion bestätigt.

On 2 March 2018, the Swiss Federal Council initiated the consultation phase regarding a partial revision of the Swiss Civil Procedure Code (CPC).

It is probably fitting that we begin our series of articles for Mondaq's White-Collar Crime Newsfeed with the discussion of a ruling that concerns the privilege of communications with foreign lawyers in criminal proceedings.

Vorab sei bezüglich Sachverhalt, Prozessgeschichte und Erwägungen ergänzend auf den Beitrag von Roberto Fornito in dieser Angelegenheit hingewiesen.