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In comparison to 2019, which reported a transaction value amounting to USD 127bn, 2020 was quite an unusual year due to the global pandemic accompanied by the uncertainty of the economic impact caused by COVID-19.

Mit der am 1. Januar 2025 in Kraft getretenen Teilrevision des Mehrwertsteuergesetzes wurde die Plattformbesteuerung eingeführt. Sie ergänzt die bereits am 1.

International families often hold assets through companies and investment structures spread across multiple jurisdictions. As tax authorities have sharpened their focus in recent years, one concept has become increasingly pivotal: where an entity is truly managed and controlled. In many cases, this now determines not only tax residence, but also treaty access and the robustness of a structure as a whole.

On December 21 2005, the FCC issued a final Notice on de minimis exemptions to restrictive agreements. The FCC only made formal amendments to the draft notice that had been submitted to public comments on July 2004. Considering that the Notice is based on recent amendments to the Competition Act, the FCC will assess the effects of the Notice after a two-year periods.

In a decision dated March 6 2006, the FCC cleared the acquisition of AZM Aargauer Zentralmolkerei AG (AZM) by Emmi AG (Emmi). The FCC concluded that the merger created a dominant position of Emmi on the Swiss markets for milk, alimentary cream and butter, but cleared the acquisition on the basis of the Failing Company Defence. Without the acquisition, AZM would have disappeared and Emmi would have gained AZM's market shares.

According to a 2018 McKinsey article, poor supplier performance can result in significant (10-20%) indirect costs.

With the November 29 public vote on the "Responsible Business Initiative" one of the longest, most fiercely debated and most expensive political campaigns in Switzerland's history came to its...

Working across international borders and frequent business trips combined have become the norm for globally operating companies.

On November 29, 2020, the "Responsible Business Initiative" has been rejected by a majority of the Swiss cantons. As a result, the indirect counter-proposal adopted by the Swiss parliament will most likely enter into force.

Starting October 1, 2026, Swiss companies must register their beneficial owners in the new federal transparency register, as internal records will no longer suffice. With transition periods expiring for many companies in the first half of 2027 and intentional violations carrying fines up to CHF 500,000, understanding who is affected, who qualifies as a beneficial owner, and what deadlines apply is crucial for compliance.

Blum&Grob Rechtsanwälte AG is a Swiss law firm located in Zurich, providing legal services from their office at Neumühlequai 6. The firm maintains a professional presence in Switzerland's financial capital, offering expertise across various legal practice areas.

EasyGov.swiss is the Swiss Federal Administration's central e-government platform for businesses and service providers. It brings together numerous notification, authorisation and registration procedures, such as work and residence notifications, UID-registration requests and notification requirements for cross-border employment.

Switzerland regularly positions itself in the top ranks of the WEF Global Competitiveness Index.

Bär & Karrer, a leading Swiss law firm, provides comprehensive legal services across multiple practice areas including arbitration, banking, corporate law, and tax. With offices in Zurich, the firm offers expert counsel to clients seeking solutions in complex legal matters ranging from mergers and acquisitions to white collar crime defense.

Both company types enjoy limited liability to the effect that only the company's assets are liable for company debts and not the private assets of the respective shareholder(s)...

On 1 October 2026, the Swiss Federal Act on the Transparency of Legal Entities and the Identification of Beneficial Owners (LETA) will enter into force.

Am 1. Januar 2023 wird der Pflichtteil von Kindern reduziert und der Pflichtteil von Eltern entfällt. Dies führt dazu, dass Erblasser neu über einen grösseren Teil ihres...