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  • Article

    ESG: Neuer Rechtsstatus «Nachhaltiges Unternehmen»

    Ziel einer politisch breit abgestützten parlamentarischen Initiative ist es, die schweizerische Gesetzgebung zu ändern, um die Einführung eines freiwilligen Rechtsstatus einer «Nachhaltigen Unternehmung» zu ermöglichen.
    SwitzerlandCorporate/Commercial Law
    MME Legal | Tax | Compliance
    MME Legal | Tax | Compliance
  • Article

    LETA: What New Obligations Will Companies Face As Of 1 October 2026?

    Switzerland is introducing a central register of beneficial owners through the Federal Act on the Transparency of Legal Entities and the Identification of Beneficial Owners (LETA), effective October 1, 2026. This reform requires Swiss and certain foreign companies to identify beneficial owners, document their control, and report information to a new federal register administered by the Federal Office of Justice. Companies must prepare for these new governance, documentation, and compliance obligations by en
    SwitzerlandCorporate/Commercial Law
Borel & Barbey
Borel & Barbey
  • Article

    Opting-Out: An Overview On The Swiss Audit Exemption

    Swiss stock corporations with limited audit requirements may waive audits with shareholder consent through an "Opting-Out" mechanism. New regulations effective January 2025 restrict this waiver to future financial years only, prompting the Federal Commercial Registry Office to issue clarifying guidance on implementation procedures and timing requirements.
    SwitzerlandCorporate/Commercial Law
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Relevant Legislation And Authorities

    Yes. Swiss merger control is mainly governed by Articles 9 ff. and 32 ff. of the Federal Act on Cartels and Other Restrictions of Competition as well as by the Ordinance on the Control of...
    SwitzerlandCorporate/Commercial Law
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Revised Corporate Law For Privately Held Companies – Are You Compliant?

    On January 1, 2023, the revised corporate law entered into force. It provided for both a welcomed modernization and clean-up of Swiss corporate law
    SwitzerlandCorporate/Commercial Law
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    Revised Corporate Law – Some Key Observations After The First AGM Season

    On January 1, 2023, the revised corporate law entered into force. The revision requires companies, among other things, to amend their articles of incorporation to reflect...
    SwitzerlandCorporate/Commercial Law
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    Schweiz Führt OECD-Mindeststeuer Von 15% Für International Tätige Unternehmen Ein

    Heute hat die Stimmbevölkerung der Einführung der OECD/ G20-Mindeststeuer in der Schweiz zugestimmt. Mittels einer Verfassungsänderung wurde die Grundlage geschaffen, Gewinne von Schweizer...
    SwitzerlandCorporate/Commercial Law
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Sustainability Is Now

    Insights from a recent panel discussion featuring Barbara Kux, a distinguished Swiss executive and management and supervisory board...
    SwitzerlandCorporate/Commercial Law
    AlixPartners Asia LLC
    AlixPartners Asia LLC
  • Article

    Swiss Supreme Court Limits The Room For Forced Subordi-Nation Of Shareholder Loans

    If a shareholder grants an unsubordinated loan to its company and the same later enters bankruptcy, the shareholder's claim for repayment of such loan ranks as equal with all other non-privileged and non-secured creditors.
    SwitzerlandCorporate/Commercial Law
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    The New Swiss Solvency Test

    Driven by the ideal of creditor protection, Switzerland introduced a solvency test for all companies in early 2023, in addition to the existing equity capital requirements.
    SwitzerlandCorporate/Commercial Law
    VISCHER
    VISCHER
  • Article

    The Swiss Federal Act On Private Security Services Provided Abroad PSSA And Its Relevance For Industry

    Already on September 1st 2015 the Federal Act on Private Security Services Provided Abroad PSSA entered into force.
    SwitzerlandCorporate/Commercial Law
    MME Legal | Tax | Compliance
    MME Legal | Tax | Compliance
  • Article

    Articles of Association VI - Information

    SwitzerlandEmployment and HR
    Niederer Kraft Frey AG
    Niederer Kraft Frey AG
  • Article

    "Empty Voting" Restrictions: Transforming How Swiss Listed Companies Interact With Activists

    Proper drafting of the articles of association of Swiss listed companies can improve the board's ability to resist activists with no meaningful economic exposure to the company.
    SwitzerlandFinance and Banking
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    Chaos In The Application Of The New VAT Rates As Well As The Mandatory Electronic Tax Assessment

    The year 2018 has brought and brings about some alterations from an indirect tax perspective. Much has already been written and reported about it.
    SwitzerlandTax
    PrimeTax AG
    PrimeTax AG
  • Article

    Landmark Decision On Expiration Of Directors' Term Of Office

    Already in 2021, the Swiss Supreme Court determined that the term of office for the board of directors of a Swiss corporation ends six months following the end of the relevant business year...
    SwitzerlandCorporate/Commercial Law
    Schellenberg Wittmer Ltd
    Schellenberg Wittmer Ltd
  • Article

    Swiss Federal Supreme Court Rules That Shareholders Have No Say On Asset Sales In Composition Proceedings

    The decision removes legal uncertainty and will be helpful to structure and implement pre-pack and other asset disposal transactions under time pressure.
    SwitzerlandCorporate/Commercial Law
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    Stricter Capital Rules For UBS Miss The Real Issue

    The political response to the Credit Suisse collapse is increasingly focused on tightening capital requirements for systemically important banks.
    GlobalFinance and Banking
    Lindemann Rechtsanwälte
    Lindemann Rechtsanwälte
  • Article

    CONVINUS Global Mobility Insights Newsletter - Sommer / Summer 2023

    In the context of cross-border employees, determining remuneration & allowances is not always easy. In addition to the wishes of the employees, as well as the tax and social security aspects, the cost side must also be kept in mind.
    GlobalImmigration
    CONVINUS
    CONVINUS
  • Article

    Der Bundesrat Hat Die Notverordnung Zur Gewährung Von Krediten Mit Solidarbürgschaften Des Bundes Verabschiedet

    Die Verordnung des Bundesrates vom 25. März 2020 (COVID-19-Solidarbürgschaftsverordnung) tritt am 26. März 2020 in Kraft.
    SwitzerlandCoronavirus (COVID-19)
    Wenger Plattner
    Wenger Plattner
  • Article

    A New Proxy Adviser Regulation In Switzerland?

    The Swiss Parliament has adopted a motion requiring the Swiss government to propose a new regulation addressing the conflicts of proxy advisers.
    SwitzerlandCorporate/Commercial Law
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Showing 81–100 of 855 results

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