The Federal Supreme Court confirms the principle of freedom to dismiss after the end of the protected period, including dismissals due to incapacity to work because of an illness. Even if a

No new federal estate tax: Swiss voters clearly rejected the "Future Initiative"; the existing system with cantonal inheritance and gift taxes remains in place.

The Swiss Confederation plans to introduce a federal transparency register on the beneficial owners of legal entities with the TLEA.

When a closely related party of a financially distressed company grants the latter a loan, the claim for repayment may - even without an explicit subordination agreement – be classified as subordinated in bankruptcy proceedings.

The definition of a permanent establishment in Article 5(1) of the OECD Model Tax Convention remains unchanged. However, the Commentary now contains detailed guidance on when a home office, work performed in second...

On 15 May 2025, the Swiss Federal Council adopted comprehensive amendments to the Ordinance on Measures in Connection with the Situation in Ukraine...

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...

Since 2015, the employee had a secondary activity as a member of the board of the association for the support, administration, and promotion of the Patrouille des Glaciers...

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...

With the new Federal Act on the Transparency of Legal Entities and the Identification of Beneficial Owners (LETA), Switzerland is establishing, for the first time, a central electronic register of the beneficial owners of companies (transparency register). The LETA, the related ordinance (LETO) and the revised Anti-Money Laundering Act (AMLA) will enter into force on 1 October 2026.

On 19 June 2024, the Federal Council began consultations on proposed amendments to the FinMIA intending to further enhance the competitiveness of the Swiss financial center and the stability of the financial system.

Der Begriff der Nutzungsberechtigung ist praxisgemäss nach Massgabe einer «wirtschaftlichen Betrachtungsweise» («substance over form») auszulegen.`

On January 1, 2024, the partially revised Insurance Supervision Act (ISA) will enter into force.

The Agreement between the Swiss Confederation and the United Kingdom of Great Britain and Northern Ireland on Mutual Recognition in Financial Services...

Following the rejection of the totally revised CO₂ Act in the referendum of 13 June 2021, a transitional law came into force at the beginning of the year.

The Federal Supreme Court emphasises the duty of employees to provide prompt, continuous and complete information regarding absences, particularly in the case of incapacity to work due to illness.

Both Switzerland and the EU adhered to the Paris Agreement and its main goal to contain global warming.

Numbers are vital for so many business functions. This view is evident to anyone active in financial accounting and reporting. Financial reports are primarily intended to present the economic...

In view of international developments and Switzerland's efforts to align itself internationally in terms of sustainable corporate governance, the Federal Council published the preliminary...

Presentation at Schulthess Forum Venture Capital 2024