On November 26, 2023, the Zug electorate clearly approved the eighth partial revision of the tax law. The new tax law eases the burden on Zug's population and strengthens the canton's attractiveness.

The cantonal government of Zug has defined the cornerstones for the implementation of Corporate Tax Reform III.

More and more frequently, companies are conducting so-called internal investigations in order to follow up, i.e. clarify, allegations...

The Federal Council intends to increase the transparency of legal entities with a new federal law and to extend due diligence and reporting obligations to other areas of risky activities.

The Federal Council intends to increase the transparency of legal entities with a new federal law and to extend due diligence and reporting obligations to other areas of risky activities.

Bank guarantees are a very commonly used security instrument, especially in international business transactions. They are irrevocable commitments by a bank to pay...

A court case is not only about what really happened, but above all about what can be proved. If the claimant is unable to convince the court of its position...

The criminal provisions (Art. 60 ff. FADP) have been tightened with the revision of the FADP. The following wilful conduct is punishable - whereby contingent intent is sufficient...

The Swiss Federal Administrative Court issued an unusual ruling on dividend stripping transactions, raising questions about the interpretation and application of Swiss tax law in cross-border dividend scenarios. This decision examines the boundaries between legitimate tax planning and abusive practices in the context of international dividend distributions.

Swiss financial institutions face an emerging threat from quantum computing that could compromise current encryption methods. This article examines the technical implications of quantum computing advances and outlines the regulatory landscape requiring financial institutions to prepare for post-quantum cryptography.

Virtual assets are an integral part of the global financial landscape. The country risk analysis is part of the KYC process. Virtual assets need to be assessed in a differentiated way.

The current legislation on climate reporting is based on the Swiss Code of Obligations (CO 964a ff.), the Climate Reporting Ordinance ...

Medical emergencies can occur at the workplace too. Employers must clarify whether and how to provide an emergency kit – including legal requirements.

Das Eidgenössische Institut für Geistiges Eigentum (IGE) hat am 1. Januar 2024 ihre neue Richtlinie in Markensachen publiziert.

The Swiss Federal Institute of Intellectual Property (IPI) published its new guidelines in trademark matters on 1 January 2024.

The International Bar Association's Arbitration Committee has released new Guidelines on Conflicts of Interest in International Arbitration ("IBA Guidelines").

Der Bundesrat hat die revidierte Verordnung über die Gewährung von Steuererleichterungen im Rahmen der Regionalpolitik (Bundesratsverordnung) verabschiedet und auf den 1. Juli 2016 in Kraft gesetzt.

The loss of a loved one is associated with many emotions and challenges. In addition to coping emotionally with the personal loss, practical issues must also be clarified...

Internal investigations have become an integral part of today's business world. How they are legally assessed is always a question of perspective.

On May 16, 2024, and June 13, 2024, SECO published revised versions of the FAQs on the Ordinance on Measures in Connection with the Situation in Ukraine ("Ordinance").