In einem soeben ergangenen Leiturteil des Bundesgerichts zum Missbrauch einer marktbeherrschenden Stellung (2C_698/2021) hat sich das Gericht umfassend zu den ...

Le 20 mars 2020, le Conseil fédéral suisse a ordonné une prolongation des féries judiciaires annuelles ordinaires de Pâques.

In last week's leading case on the abuse of a dominant position the Federal Supreme Court sweepingly redefines the interpretation of abusive pricing and margin squeezes ...

On September 23, 2022, the draft revised Collective Investment Scheme Ordinance ("CISO") has been published for consultation.

Today 1 September 2023, the revised Data Protection Act ("revDPA") and its implementing Ordinance ("revDPO") entered into force, concluding a six-year long legislative process.

As Switzerland's first QDMTT assessments arrive following the 30 June 2026 filing deadline, taxpayers face complex interpretive questions around the GloBE Model Rules. With no prior Swiss court rulings on Pillar Two matters, this analysis examines the procedural pathways and substantive grounds available for challenging disputed positions, from cantonal objections through federal administrative and supreme court appeals.

In decision 9C_606/2025 of 24 February 2026, the Swiss Federal Supreme Court held that interest expenses on acquisition debt transferred to a target company through a downstream merger are not deductible where they lack a direct nexus to the target’s own business activity.

Die Schweiz und einige EU- und EFTA-Staaten haben ein neues Rahmenübereinkommen über die sozialversicherungsrechtlichen Unterstellungsregeln unterzeichnet...

Kurz bevor am 1. Januar 2022 die neuen Vorschriften im Kartellgesetz zur "relativen Marktmacht" in Kraft treten, haben die Wettbewerbsbehörden ein Merkblatt und ein Meldeformular dazu veröffentlicht.

On 1 January 2025, the Swiss Climate and Innovation Act ("CIA") and its implementing regulation, the Climate Protection Ordinance ("CPO"), will enter into force...

Das Bundesgesetz über die Bekämpfung des missbräuchlichen Konkurses bringt neben Anpassungen im Schuldbetreibungs- und Konkursgesetz sowie dem Strafgesetzbuch auch wichtige Änderungen im Obligationenrecht und in der Handelsregisterverordnung.

The new Act aims at increasing the hurdles for a company to release its debts to the detriment of its creditors.

Based on the model arbitration clause of the Swiss Rules, the Supplemental Swiss Rules propose a model statutory arbitration clause ..

On September 25, 2020, the Swiss Parliament adopted certain amendments to Swiss legislation pursuant to which the Swiss legal framework will specifically recognize...

The Swiss Federal Council continues aligning the Swiss sanctions regime to the EU sanctions against Russia

Im Urteil 6B_216/2020 vom 1. November 2021 hat das Bundesgericht die Verurteilung eines Vermögensverwalters wegen verbotener Handlungen für einen fremden Staat bestätigt.

Regulation (EU) 2024/1689 of 13 June 2024 laying down harmonised rules on Artificial Intelligence ("AI Act") marked a significant milestone in the European Union's regulation of AI technologies

Switzerland and certain EU and EFTA countries have signed a new framework agreement on social security coordination rules to facilitate cross-border teleworking.

The Swiss Federal Council continues aligning the Swiss sanctions regime to the EU sanctions against Russia. On 31 January 2024...

Tant l'activation de la clause de sauvegarde pour l'année 2023 que sa prolongation pour l'année 2024 reposent sur l'art. 10 para. 4d ALCP.