ArticleTax Reform And AHV Financing (TRAF): Linking Two Construction SitesThe key points of the Tax Proposal ("TP17") are essentially those of the rejected Corporate Tax Reform III ("CTRIII").SwitzerlandTaxSchellenberg Wittmer Ltd
ArticlePartial Revision Of The Swiss Civil Procedure CodeOn 2 March 2018, the Swiss Federal Council initiated the consultation phase regarding a partial revision of the Swiss Civil Procedure Code (CPC). SwitzerlandLitigation, Mediation & ArbitrationSchellenberg Wittmer Ltd
ArticleSwiss Arbitration Centre Issues New Rules For Trust, Estate And Foundation DisputesAs reported in our Newsflash of 27 May 2025, the Swiss Arbitration Centre recently launched new Supplemental Swiss Rules for Trust, Estate and Foundation Disputes (TEF Rules).SwitzerlandLitigation, Mediation & ArbitrationSchellenberg Wittmer Ltd
ArticlePrevention, Action, Reaction - Legal Handling Of Cyber RisksWith the intensified business pervasion by technology, white-collar crime is also increasingly shifting into the digital sphere. Hardly any company has not yet been targeted or even become the victim of a cyber-attack. SwitzerlandTechnologySchellenberg Wittmer Ltd
ArticleQuo Vadis Lex Koller? (German)Das Bundesgesetz über den Erwerb von Grundstücken durch Personen im Ausland (BewG) verfolgt das Ziel, die Überfremdung des einheimischen Bodens zu verhindern. Es soll sicherstellen, dass der Boden...SwitzerlandReal Estate and ConstructionSchellenberg Wittmer Ltd
ArticleDas Neue Schweizer Transparenzregister – Ein ÜberblickAls Reaktion auf internationale Standards zur Bekämpfung von Geldwäscherei und Terrorismusfinanzierung führt die Schweiz das Bundesgesetz über die Transparenz juristi scher Personen und die Identifikation der wirtschaftlich berechtigten Personen (TJPG) ein. SwitzerlandCorporate/Commercial LawSchellenberg Wittmer Ltd
ArticleRevision Of The Stock Exchange Act: New Rules On Insider TradingThe amendments to the Stock Exchange Act that entered into force on 1 May 2013 result primarily in a comprehensive revision of the regulation against market abuse. SwitzerlandCorporate/Commercial LawSchellenberg Wittmer Ltd
ArticleThe New Swiss Transparency Register – An OverviewSwitzerland is introducing a central, non-public Transparency Register of the beneficial owners of Swiss companies. SwitzerlandCorporate/Commercial LawSchellenberg Wittmer Ltd
ArticleVerbandstätigkeit und KartellrechtAdressaten des Kartellrechts sind primär Unternehmen. Der aktuelle WEKO-Entscheid zu Absprachen im Graubündner Baugewerbe zeigt, dass jedoch auch Verbände ...SwitzerlandAntitrust/Competition LawSchellenberg Wittmer Ltd
ArticleShareholder Activism In Switzerland – Current DevelopmentsIn recent years, shareholder activism has gained significant influence on the fate of public companies worldwide.SwitzerlandCorporate/Commercial LawSchellenberg Wittmer Ltd
ArticleDer L-QIF – eine Innovation für den Schweizer FondsmarktDer Limited Qualified Investor Fund (L-QIF) wurde am 1. März 2024 mittels einer Revision des Gesetzes über die kollektiven Kapitalanlagen...SwitzerlandFinance and BankingSchellenberg Wittmer Ltd
ArticlePrepared For The Foundation Board? Recent Legal Changes And Their Implications1. The various supervisory authorities construe the scope of disclosure requirements differently. 2. Given the anti-money laundering regu- lations and in case of doubt, one should clarify the origin of donations.SwitzerlandGovernment, Public SectorSchellenberg Wittmer Ltd
ArticleUnternehmenssteuerreform III - Steuervorlage 17Nach der Ablehnung der Unternehmenssteuerreform III zu Beginn des Jahres, hat der Bundesrat am 9. Juni 2017 die Eckwerte der Steuervorlage 17 verabschiedet. SwitzerlandTaxSchellenberg Wittmer Ltd
ArticlePrävention, Aktion, Reaktion – rechtlicher Umgang mit CyberrisikenMit der zunehmenden Technologisierung der Wirtschaft verschiebt sich auch die Wirtschaftskriminalität immer stärker in die digitale Sphäre. Kaum ein Unternehmen wurde nicht schon Ziel oder gar Opfer eines Cyberangriffs. SwitzerlandTechnologySchellenberg Wittmer Ltd
ArticleRegulation Of Swiss Initial Coin Offerings (ICOs)The Swiss Financial Market Supervisory Authority (FINMA) published guidance on how to apply Swiss financial markets laws in the context of Swiss ICOs.SwitzerlandTechnologySchellenberg Wittmer Ltd
ArticlePractitioners' Comment On Foreign Bankruptcies In SwitzerlandSwitzerlandCorporate/Commercial LawSchellenberg Wittmer Ltd
ArticleNew Investment Screening Act: Switzerland Introduces A Targeted FDI Control RegimeOn 19 December 2025, the Swiss Federal Parliament adopted the Investment Screening Act, introducing a new foreign direct investment (FDI) control regime focusing on security‑critical...SwitzerlandGovernment, Public SectorSchellenberg Wittmer Ltd
ArticleCross-Border Remote Work: Opportunities And Challenges For EmployersOur way of working has changed significantly in recent years. Remote work has become technically feasible in many professions, and for many employees, the possibility to work remotely is now a key requirement...SwitzerlandImmigrationSchellenberg Wittmer Ltd
ArticleMassnahmen zur Bekämpfung von missbräuchlichen Konkursen in der SchweizMissbräuchliche Praktiken bei Konkursverfahren sind seit langem ein grosses Problem für Behörden und Wirtschaftsakteure...SwitzerlandInsolvency/Bankruptcy/Re-StructuringSchellenberg Wittmer Ltd
ArticleNew Measures To Combat Abusive Bankruptcies In SwitzerlandAbusive practices in bankruptcy procedures have long been a major concern for authorities and economic stakeholders in Switzerland. Recurring cases reveal how some individuals exploit loopholes in the system...SwitzerlandInsolvency/Bankruptcy/Re-StructuringSchellenberg Wittmer Ltd