In a new landmark ruling 2C_506/2024 dated 4 May 2026 (intended for publication in the official collection), the Swiss Federal Supreme Court addressed for the first time the scope of attorney-client privilege where correspondence between a lawyer and a domestic tax authority is to be produced by that authority in response to a request made by a foreign state in international tax administrative assistance proceedings.

The Federal Supreme Court published its judgment regarding Les Editions Flammarion SA in the book market case and excludes the application of the agency privilege to exclusivity clauses partitioning the Swiss market.

The purpose of this briefing is to summarize the SFSC's reasoning and anticipate the practical impact of this latest case law for corporations, in particular financial intermediaries subject to the AMLA...

Im Rahmen der laufenden Erbrechtsrevision soll neben einer in der nächsten Zeit erwarteten Senkung der Pflichtteile zugunsten einer grösseren Planungsflexibilität des Erblassers mittelfristig auch die Unternehmensnachfolge ...

New Swiss corporate law came into force on 1 January 2023. The transition period for Swiss companies to adapt their articles of association and regulations to the new corporate law is two years...

In connection with the international pressure on the Swiss corporate tax location, especially in relation to the Cantonal exemption of income for holding companies as well as the status...

Switzerland's revised Anti-Money Laundering Act introduces new due diligence obligations for advisers participating in certain transactions, while preserving professional secrecy for core legal work. Where does the line fall between protected legal advice and covered transactional support that triggers statutory compliance duties?

Switzerland's privileged taxation of companies is no longer in line with international standards.

This content presents a comprehensive list of countries and territories from around the world, organized alphabetically and spanning multiple continents. The list includes both sovereign nations and dependent territories, offering a reference for global geographic entities.

It is probably fitting that we begin our series of articles for Mondaq's White-Collar Crime Newsfeed with the discussion of a ruling that concerns the privilege of communications with foreign lawyers in criminal proceedings.

Swiss law does not contain any explicit regulatory obligations that would require a company to conduct an internal investigation. Internal investigations are part of an effective compliance...