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  • Article

    Der (Wieder-)Verkauf von eigenen Aktien mit Gewinn stellt keinen steuerbaren Ertrag dar

    Das Bundesgericht hat in seinem Urteil vom 6. Juni 2024, eine börsenkotierte Gesellschaft betreffend, festgehalten, der steuerneutral verbuchte Erlös aus dem Verkauf von eigenen Aktien...
    SwitzerlandTax
    VISCHER
    VISCHER
  • Article

    Getting Ready For Automatic Exchange Of Information

    Swiss companies need to clarify their status before the new global standard on Automatic Exchange of Information takes effect.
    SwitzerlandTax
    Prager Dreifuss AG
    Prager Dreifuss 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

    Introduction Of Trust Law In Switzerland

    The Swiss trust law has been a long time in the making. Since the ratification of the Hague Trust Convention in 2007 several attempts were made by interested parties
    SwitzerlandWealth Management
    Intertrust
    Intertrust
  • Article

    Das Sekretariat Der Schweizer Wettbewerbskommission ("WEKO") Berät Zur Fusionskontrolle

    Bislang war unklar, ob dieses Kriterium zum Zeitpunkt des Verpflichtungsgeschäfts oder des Verfügungsgeschäfts erfüllt sein musste. Diese Frage hat die Behörde nun geklärt.
    SwitzerlandAntitrust/Competition Law
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    Compliance-Herausforderungen Bei Strukturen Zum Halten Von Vermögenswerten

    Die Regeln hinsichtlich der Offenlegung sind über die Jahre hinweg allgegenwärtig geworden.
    SwitzerlandCorporate/Commercial Law
    Mandaris
    Mandaris
  • Article

    Schriftliche Beschlussfassung Im Verwaltungsrat

    In der Praxis erfolgt die Beschlussfassung im Verwaltungsrat häufig auf dem schriftlichen Weg. Dabei gilt es, u.a. Vorgaben zum Aufbau, Formvorschriften sowie die Protokollierungspflicht zu beachten.
    SwitzerlandCorporate/Commercial Law
    Loyens & Loeff
    Loyens & Loeff
  • Article

    The New Transparency Act (TLEA): An Overview Of The Most Important Innovations

    Switzerland's new Federal Act on the Transparency of Legal Entities and the Identification of Beneficial Owners (TLEA) introduces significant changes for companies and legal entities, including mandatory registration of beneficial owners in a central register. This comprehensive series explores the Act's scope, determination of beneficial owners, types of control, reporting obligations, and inspection responsibilities that will reshape corporate transparency requirements starting October 1, 2026.
    SwitzerlandCorporate/Commercial Law
    MLL Legal
    MLL Legal
  • Article

    The Transfer Of Criminal Liability Following Of A Merger - A Landmark Decision To Be Yet Confirmed

    On 19 August 2024, the Federal Criminal Appellate Court ("FCAC") of Switzerland rendered a landmark decision in a matter of criminal responsibility of legal persons and transfer of such responsibility after a merger.
    SwitzerlandCorporate/Commercial Law
    Sabeti | Legal + Reiser Avocats
    Sabeti | Legal + Reiser Avocats
  • Article

    Why Now Is An Interesting Time To Think About Outsourcing – And What You Need To Consider Before You Do

    Today's world is in flux. Employees have discovered the joys (and pains) of remote work. Location no longer matters for most professions, even retail.
    SwitzerlandEmployment and HR
    Logan & Partners
    Logan & Partners
  • 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

    Switzerland Again Allows Dual Listings In The EU

    On 29 January 2025, the Swiss government, i.e. the Federal Council, lifted Swiss protective measures introduced when the European Union ("EU") refused to recognise Swiss stock exchanges as equivalent.
    SwitzerlandFinance and Banking
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    English Supreme Court Rules On The Proper Law Of The Arbitration Agreement

    On 9 October 2020, the English Supreme Court (the "Court") in Enka Insaat Ve Sanayi AS ("Enka") v OOO Insurance Company Chubb ("Chubb") clarified the applicable principles for determining the...
    SwitzerlandLitigation, Mediation & Arbitration
    Lalive
    Lalive
  • Article

    Federal Law - Stock Exchanges/Trading In Securities - 7. Foreign Countries

    SwitzerlandLitigation, Mediation & Arbitration
    KPMG Fides
    KPMG Fides
  • Article

    EU Consumer Bodies Call Out Video Game Companies For Unfair Practices

    In a significant development, various EU consumer organizations, including the European Consumer Organisation (BEUC), have lodged a formal complaint with EU authorities against leading video game companies.
    European UnionConsumer Protection
    Logan & Partners
    Logan & Partners
  • Article

    The Top 7 Actions You Can Take Now To Defend Your Company Against Internal Threats

    While companies that fall prey to major hacks have become daily headlines, few people realize that a significant portion of these data breaches are from internal employees, not outside threats.
    GlobalCorporate/Commercial Law
    Swiss FTS AG
    Swiss FTS AG
  • Article

    SWISS COMPETITION REPORT: Reporting Period : July 99 - September 99

    SwitzerlandAntitrust/Competition Law
    Tavernier Tschanz
    Tavernier Tschanz
  • Article

    Swiss Federal Supreme Court Narrows The Scope Of The Agency Privilege

    The Federal Supreme Court published its judgment regarding Les Editions Flammarion SA in the book market case and excludes the application of the agency privilege to exclusivity clauses partitioning the Swiss market.
    SwitzerlandAntitrust/Competition Law
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    Countdown To The Digital Services Act (DSA): Your Legal Guide For What's Next

    The Digital Services Act stands out as the most important and ambitious regulation globally in the realm of protecting the digital space against the spread of illegal content and safeguarding...
    SwitzerlandCompliance
    Logan & Partners
    Logan & Partners
  • Article

    Online Selling And The Platform To Business (P2B) Regulation

    If you are a small business, online platforms such as Amazon or Alibaba have ushered in business opportunities beyond just a local brick and mortar presence.
    SwitzerlandConsumer Protection
    Logan & Partners
    Logan & Partners
  • Showing 321–340 of 1372 results

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