FINMA has issued a new circular to provide more clarity on how financial groups are supervised on a consolidated basis under the Banking Act ("BA") and the Financial Institutions Act ("FinIA").

As of 1 September 2023, the revised Federal Act on Data Protection (revFADP) will come into force.

The publication of guidance on the implementation of the BFSA by FINMA and the PRA/FCA respectively marks another milestone towards the BFSA's entry...

OECD minimum tax (15%) has an impact on Switzerland's location advantages: Tax incentives such as the patent box or additional R&D deductions are losing much of their impact, as they would reduce the effective tax rate below 15% and thus trigger a top-up tax.

Whereas the revised Civil Procedure Code (CPC) will not come into force until 1 January 2025, the Federal Council decided on 23 August 2023 that the Criminal Procedure Code (CrimPC)...

Switzerland's federal tax structure creates significant regional variation in corporate and personal taxation, offering businesses and individuals strategic planning flexibility. With effective corporate tax rates ranging from 11.9% to 20.5% and personal income tax rates varying between 22.2% and 43.2% across cantons, location choice becomes a critical factor in tax optimization.

The Federal Supreme Court upholds the claim for repayment of a public-sector employer (primary school in the city of Dübendorf)...

On May 15, 2024, FINMA published its draft of a new circular on conduct obligations under FinSA and FinSO and launched a public consultation on this draft circular.

The Swiss government included AI as a cornerstone of the Digital Switzerland Strategy and has already commissioned two expert reports on how to regulate AI in Swiss law, the second of which is expected.

According to Art. 28 para. 1 of the Financial Services Act (FinSA), both client advisors of domestic financial service providers not supervised under Art.

The International Chamber of Commerce has introduced its 2026 Arbitration Rules, featuring significant procedural reforms including optional Terms of Reference, express provisions for early determination of claims...

Digital or electronic signatures ("e-signatures") are an important prerequisite for digital business transactions, both between private individuals and with public authorities.

Open-source software is indispensable in many companies today, but can lead to various legal risks in commercial distribution or M&A transactions.

Identify and review the relevant legal framework for your company by reviewing specific contracts or the AI provider's terms and conditions for an applicable law clause.

The Swiss Federal Ordinance on Automated Driving (OAD), which entered into force on 1 March 2025, establishes the legal framework for the approval and operation of autonomous vehicles in Switzerland.

The outsourcing of operational functions to external IT service providers offers financial institutions economic advantages, but it also entails significant risks that must be mitigated by the involved parties.

In principle, AI-deploying companies are liable for AI output or actions generated by them just as if they had generated the output or acted without the use of AI.

This article summarises key amendments to Swiss environmental laws which came into effect in recent months or will come into effect in the near future.

Die Digitalisierung ist heute in aller Munde. Sie verkörpert die aktuelle Speerspitze des technischen Fortschritts der Informationsgesellschaft und einer Entwicklung...

The outsourcing of operational functions to external IT service providers offers financial institutions economic advantages, but it also entails significant risks that must be miti-gated...