The Federal Commercial Registry has issued important clarifications on capital increases from freely disposable equity under Swiss law. This briefing examines the legal requirements, corporate procedures, and tax implications of converting existing equity into share capital, with particular focus on companies subject to limited audits or those that have opted out of auditing requirements.

As trustees we are frequently confronted with arguments according to which keeping proper financial accounts would be expendable.

The fiscal landscape in Switzerland is poised for a transformative shift as the government has promulgated an increase in the rates of Value-Added Tax (VAT), effective from January 1, 2024.

The purpose of this newsflash is to inform market participants that FINMA has authorized the two Swiss prospectus review bodies.

Das Bundesgericht hat in seinem Urteil vom 6. Juni 2024, eine börsenkotierte Gesellschaft betreffend, festgehalten, der steuerneutral verbuchte Erlös aus dem Verkauf von eigenen Aktien...

Although its fate and timing are very unclear, the popular initiative "for responsible enterprises – for the protection of human rights and environment" (initiative on responsible enterprises; Konzernverantwortungsinitiative;

Con la digitalizzazione in pieno corso, vi sono sempre più aziende che conseguono l'obiettivo di un archivio digitale piuttosto che cartaceo.

Das Kreisschreiben Nr. 32 der ESTV (KS 32) führt in Ziff. 4.1.1.1.a Folgendes zur Behandlung von Forderungsverzichten aus: "Forderungsverzichte durch...

After a lengthy process and as one of the last stock exchanges in Europe, SIX Exchange Regulation (together with SIX Swiss Exchange, "SIX")

As accountants, we're often the first to see when a client's business is heading toward trouble. Financial statements can reveal shrinking margins, declining cash flow...

Financial statement manipulation, also known as earnings management or creative accounting, involves altering financial reports to present a distorted picture of a company's financial...

This guide is designed to assist Swiss and international companies planning to issue bonds on the Swiss market (or on the EUR-market by Swiss issuers)...

Private equity sponsors face a critical window in the first 100 to 180 days post-acquisition when full operational access reveals control weaknesses, compliance exposures, and data irregularities...

Special Purpose Acquisition Companies or Corporations (SPACs), which have become popular across various jurisdictions in recent years, will now be allowed to list in Switzerland.

A number of clients and contacts ask for general details regarding Swiss accounting and audit requirements, and we have therefore provided the following summary.

Ausgliederung einer Beteiligung zum Verkehrswert, EXPERT FOCUS, Dezember 2025, S. 561 ff.

The new provisions on accounting and financial reporting came into force on 1 January 2013 and replace the former corresponding general provisions, as well as the specific rules of corporation law.

Since the beginning of this century, developments in international tax policy have accelerated significantly.

The Biden Administration has lifted the COVID-19 testing requirement for entries into the United States of America as of June 12, 2022. All air travelers 2 years of age or older were previously required...

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