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This chapter aims to provide an overview of the key aspects and challenges that arise when it comes to carrying out compliance monitorships from a Swiss perspective.

Après l'échec de l'initiative pour des multinationales responsables lors de la votation populaire de novembre dernier en raison de la majorité des cantons, le contre-projet indirect sous la forme d'une loi entrera en vigueur le 1er janvier 2022.

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 deposited equity securities are the underlying shares that have been listed in the home country. Chinese listed companies are bound by strict domestic regulations for secondary

In 2025, the Swiss M&A market reached record levels, with Swiss companies involved in transactions exceeding $163 billion, the highest volume since 2018.

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?

In a 19th December 2003 ruling, the Swiss Federal Supreme Court clarified the situation regarding the right of residence of third country (family members of EC nationals who are Swiss residents ).

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.

The principal forms of corporate organisations in Switzerland are the stock corporation (Aktiengesellschaft (AG)) and the limited liability company (Gesellschaft mit beschränkter Haftung (GmbH) or LLC).

M&A activity in Switzerland saw an overall decrease in 2023 and the first half of 2024, compared to 2022. However, energy and infrastructure M&A in Switzerland has shown robust growth...

Dieser Leitfaden soll schweizerischen und internationalen Unternehmen, welche die Ausgabe von Anleihen auf dem Schweizer Markt (oder auf dem EUR-Markt durch Schweizer Emittenten)...

The Finnish authorities have announced that the decision on certain applications for residence permits will be suspended from 1 to 8 January 2025.

The deletion of a company from the commercial register typically marks the definitive end of its legal existence.

With the rapid advance of digitalization in recent years also came an increase in digitally available data. Thanks to "Big Data" technologies, the analysis of data previously limited to a company's...

In 2023, inflation, high interest rates, geopolitical tensions and market uncertainty posed significant challenges to deal activity in Switzerland. These factors led to longer deal processes and added complexity in deal...