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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...

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.

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)...

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 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.

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 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.

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.

On 12 February 2025, the Federal Council announced Switzerland's AI regulatory strategy. The strategy prioritises ratifying the AI Convention, encouraging targeted, sector-specific adjustments...

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...