What do board members, executives, and in-house counsels risk if the company does not meet its tax reporting or payment obligations?

This everyday expression can be misleading when one tries to match it with the strict boundaries of the law.

The Federal Supreme Court's decision (7B_45/2022) of 21 July 2025 marks a significant shift in how financial regulatory investigations intersect with criminal law. The ruling establishes clearer boundaries for evidence collection...

Today, few speak about organised and drug related crime in the context of anti-money laundering legislation.

In its press release of 27 April 2023, the Office of the Attorney General (OAG) of Switzerland announced the conviction of a company of corporate criminal liability in connection...

After a four-month enforcement pause, the U.S. Department of Justice (DOJ) has resumed its Foreign Corrupt Practices Act (FCPA) investigations and prosecutions.

In QPQ Limited v Schute [2025] IEHC 474, the High Court (Court) considered the defendant's application to admit into evidence certain correspondence exchanged between the parties' solicitors.

In its decision 6B_216/2020 of 1 November 2021, the Swiss Federal Supreme Court confirmed the conviction of an asset manager for illegal acts on behalf of a foreign state.

A robust internal anticorruption policy and close monitoring of intermediaries are necessary conditions for avoiding corporate criminal liability when a company operates in a high-risk...

On 1 January 2022, the indirect counterproposal to the so-called Responsible Business Initiative has been introduced in the Swiss Code of Obligations (CO).

On 1 January 2022, the indirect counterproposal to the so-called Responsible Business Initiative has been introduced in the Swiss Code of Obligations (CO).

Mit Medienmitteilung vom 27. April 2023 gab die Schweizerische Bundesanwaltschaft (BA) die Verurteilung eines Unternehmens mittels Strafbefehls zur Zahlung von insgesamt CHF 81 Millionen im Zusammenhang mit Korruption bekannt.

On 26 September 2025, alongside the adoption of the new Federal Act on the Transparency of Legal Entities and the Identification of Beneficial Owners (the "Legal Entities Transparency Act", "LETA")...

The Financial Action Task Force (FATF) Recommendations for Combating Money Laundering were revised in 2012.

1. Sans prétention à l'exhaustivité, nous revenons ici en particulier sur certains arrêts rendus en 2023 par le Tribunal fédéral dans le domaine du droit pénal économique. Cette chronique étant en premier lieu destinée...

The Swiss Financial Market Supervisory Authority (FINMA), the Federal Department of Finance (FDF) and the Office of the Attorney General of Switzerland (OAG) are the main authorities in charge...

In order to bridge liquidity shortfalls caused by the COVID-19 pandemic, the Federal Council has decided to provide liquidity assistance for affected Swiss SMEs.

FINMA published its Risk Monitor 2025 on 17 November 2025 (Risk Monitor), in which it identifies the following nine principal risks as "high": (i) risks in connection with real estate and mortgages...

Swiss export-oriented companies are facing an increase in regulatory challenges. They have to comply with local and target market regulations, but may also face a potential relevancy of US and EU law.

The employee has been working fulltime at a bank as a director since 1 November 2010. His most recent gross monthly salary was CHF 20,000. On 29 August 2019, the company's internal ombudswoman...