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...

Using generative AI applications which are trained, fine-tuned, or prompted on IP protected content may infringe third-parties' IP rights and bear liability risks for the user of a generative AI application.

AI presents substantial savings and opportunities for companies, which drives its adoption across nearly all sectors. Nevertheless, according to the December 2023 IAPP-EY...

The rapid development of AI has a large impact on various aspects of the employment relationship. Indeed, AI applications can be used, and are increasingly being used for numerous purposes...

The completion of the implementation of the Financial Services Act ("FinSA") and the Financial Institutions Act ("FinIA") represents the conclusion of the large-scale overhaul of the Swiss...

Werbung für rezeptfreie Medikamente (OTC-Produkte) ist in der Schweiz grundsätzlich erlaubt, doch auf Social- Media-Plattformen stossen Pharmaunternehmen auf erhebliche Hürden.

Sowohl die Schweiz als auch die EU haben sich dem Pariser Abkommen und dessen Hauptziel angeschlossen, die globale Erwärmung einzudämmen.

For acquisitions of enterprises and M&A transactions (e.g. share or asset deals), the key source of law is the Swiss Code of Obligations (CO). Since the provisions of the CO (e.g. in the sales law)...

On 8 March 2026, Swiss voters approved the Federal Act introducing individual taxation, with 54.3 % voting in favour. This marks a fundamental shift in the taxation of individuals: going forward, all persons...

At first glance, the utilization of tax losses appears straightforward: losses may be offset against future profits.

Successful M&A transactions need to deliver the value expected by the buyer when doing the acquisition. Poor performance in dealing with post-merger integration...

This article examines the administrative confiscation mechanism under Article 35 FINMAG, analyzing its legal nature, material requirements, and practical application after 16 years of Swiss financial market supervision. The authors explore critical questions surrounding profit calculation, the scope of deductible expenses, and whether the current enforcement toolkit adequately deters supervisory law violations.

With the rapid advance of digitalization in recent years also came an increase in digitally available data. Thanks to "Big Data" technologies, the analysis of data previously limited to a company's...

Companies undergoing financial restructuring often focus on balance sheet repair and liquidity preservation. Yet the tax consequences of restructuring measures can be just as significant as their corporate law effects. Depending on how contributions, debt waivers or recovery rights are structured and recorded in the accounts, the same economic outcome may trigger different consequences for corporate income tax, issuance stamp tax and capital contribution reserves.

ESG Comparative Guide for the jurisdiction of Switzerland, check out our comparative guides section to compare across multiple countries

The offence of money laundering is punishable under Article 305 bis of the Swiss Criminal Code (SCC).

The offence of money laundering is punishable under Article 305 bis of the Swiss Criminal Code (SCC).