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The Swiss Federal Supreme Court recently (on 21 November 2017) rendered a judgment in a tax case involving short sales of Swiss exchange-traded shares shortly before dividend payment dates (case no. 2C_123/2016).

La présente Newsletter de Monfrini Bitton Klein vise à offrir, de manière hebdomadaire, un tour d'horizon de la jurispru-dence rendue par le Tribunal fédéral dans les principaux domaines d'activité de l'Etude, soit le droit pénal économique et le recouvrement d'actifs (asset recovery).

In this blog we outline the key aspects of the Basel innovation credit based on the recently enacted ordinance on the cantonal act promoting business...

Le Conseil fédéral a ouvert en octobre 2018 la procédure de consultation concernant les ordonnances d'application de la LSFin

Le Conseil fédéral a enfin ouvert fin octobre la procédure de consultation concernant les ordonnances d'application de la LS Fin (P-OSFin) ...

Convertible loans have long been a flexible and popular tool for investing in early-stage companies (start-ups).

In bankruptcy proceedings, particularly in cases of criminal mismanagement by the directors of the bankrupt company, the question of the liability of the bank with which the company had opened accounts frequently arises, ...

Switzerland has not yet introduced an AI-specific regulatory framework. Financial institutions utilizing AI must comply with the general legal framework and FINMA's supervisory expectations.

As FinTech companies increasingly expand across European markets, they encounter a regulatory landscape that demands both strategic sophistication and operational discipline.

FINMA employs a variety of tools in its supervision of cyber risks. These include regular risk assessments, on-site and in-depth reviews and scenario-based cyber exercises.

The international financial and debt crisis (Lehman Brothers, Madoff, etc.) and other economic and political events have triggered a wave of new regulations in Switzerland in the last few years.

In the case of loans and advances, (hereinafter "loans") granted within a group of companies or between a company and a related party, e.g. a shareholder...

The Swiss Financial Market Supervisory Authority revised the Circular 2008/7 "Outsourcing banks" ("Cir 2008/7") and published the final draft on 5 December 2017.

What are the tax-approved interest rates for intra-group financing for the year 2023 and what factors determine their level?

This article examines the administrative confiscation mechanism under Article 35 FINMAG, analyzing its legal nature, material requirements, and practical application after 16 years of Swiss financial market supervision. The authors explore critical questions surrounding profit calculation, the scope of deductible expenses, and whether the current enforcement toolkit adequately deters supervisory law violations.

Many banks, insurance companies and other Swiss financial institutions are currently working on projects involving the use of artificial intelligence...

Die Schweiz hat noch keine KIspezifischen Regulierungen eingeführt. Finanzinstitute, die KI einsetzen, müssen die allgemeinen rechtlichen Rahmenbedingungen und die aufsichtsrechtlichen Anforderungen der FINMA einhalten.

Despite the challenging macro-environment marked by global conflicts and China's economic slowdown, Switzerland remains a desirable lending market due to its economic and political stability.