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Gemäss Bundesgesetz über die Stempelabgaben ("StG") umfasst der Begriff des "Effektenhändlers" neben inländischen (Schweiz und Fürstentum Liechtenstein) Banken und Brokern insbesondere auch inländische.

A law published 16 May 2007 introduces a European-style participation exemption regime in Russia. Under the new regime, which comes into effect on 1 January 2008, dividends received by Russian parent companies from qualifying participations will be exempt from tax.

In a new landmark ruling 2C_506/2024 dated 4 May 2026 (intended for publication in the official collection), the Swiss Federal Supreme Court addressed for the first time the scope of attorney-client privilege where correspondence between a lawyer and a domestic tax authority is to be produced by that authority in response to a request made by a foreign state in international tax administrative assistance proceedings.

On December 8, 2023, the Council of the European Union and the European Parliament reached a provisional agreement on the Artificial Intelligence Act...

n September 2020, the Swiss Federal Act on the Amendment of Federal Law with respect to Developments in the Technology of Distributed Electronic Ledgers was unanimously adopted by Swiss Parliament.

On 26 August 2026, the Swiss Federal Council opened a consultation on a partial revision of the Land Register Ordinance. This aims to clarify and harmonise the rules governing the transfer of Swiss real estate in connection with international estates.

In its today's session, the Swiss Federal Council has decided to implement certain aspects of the OECD Minimum Tax as of 1 January 2024.

The world's leading tech, ecommerce, and social media companies have until March 7, 2024, to comply with the European Commission's Digital Markets Act...

The European Union (EU) has taken a significant step forward in regulating online marketplaces with the new Digital Services Act (DSA)...

In vielen Unternehmen stehen Geschäftsreisen wieder auf der Tagesordnung. Aufgrund der Pandemie ist man jedoch noch nach wie vor mit Einschränkungen, sei dies im Bezug auf Notwendigkeit eines

The Federal Council has decided on 14 August 2024 that the new Swiss-US Data Privacy Framework (DPF) allows for the secure exchange of personal data between Switzerland and certified US companies...

Given the COVID-19 circumstances, the Swiss Federal Council ordered an extension of the ordinary annual court recess ("Gerichtsferien").

Given the COVID-19 circumstances, the Swiss Federal Council ordered an extension of the ordinary annual court recess ("Gerichtsferien").

Starting September 2026, EU businesses selling goods to consumers must display two new mandatory notices at point of sale: a standardized legal guarantee notice and the GARAN label for products with extended durability guarantees. The challenge lies not in the content itself, but in implementing these requirements across diverse sales channels, product catalogues, and distribution networks.

From the Middle Ages until the middle of the 19th century, succession was governed by the so-called right of primogeniture.

Mobile phones are a great help in these days to secure permanent professional access not only during regular business hours.