Since 1 January 2020, many cantons have allowed an additional deduction for research and development expenditure.

Die Pauschalbesteuerung ist ein standortpolitisches Instrument mit volkswirtschaftlicher Be-deutung und langjähriger...

Be it in the Zug "Crypto Valley" or elsewhere, various large-scale Initial Coin Offerings or ICOs have recently been conducted in or from Switzerland. ICOs are a new instrument of raising capital...

Daniel Hayek and Alexander Flink discuss the option to create a "floating charge" over intermediated securities and the additional flexibility it provides in finance transactions.

On September 15, the Swiss Federal Council published a bill for the comprehensive revision of the Swiss Federal Data Protection Act.

Die Schweiz hat im Rahmen der "Weissgeld"-Strategie verschiedene Massnahmen getroffen, um im internationalen Umfeld kompatibel zu bleiben. Dazu gehört u.a. auch der Beitritt zum Übereinkommen des Europarates und der OECD...

Swiss corporate tax reforms I and II In the first iteration of its corporate tax overhaul (CTR I), Switzerland introduced various measures to improve its reputation as an attractive jurisdiction

Ein Urteil des Obersten Gerichtshofs des Fürstentums Liechtenstein (OGH) vom 4. Februar 2022 (CG.2018.269) ist auch für Schweizer Banken bemerkenswert.

Today, few speak about organised and drug related crime in the context of anti-money laundering legislation.

Following recommendations from the Financial Action Task Force, the Swiss government has proposed legislation to shore up the integrity of its financial centre...

For what is arguably the financial capital of the world, Switzerland is renowned for its jurisdiction's financial benefits, but this doesn't mean businesses encounter less risk.

Damit gingen die OECD und die G20 ein zentrales Anliegen der internationalen taatengemeinschaft an: die Bekämpfung der Steueroptimierung multinationaler Unternehmen

The tax reform will come into force on 1 January 2020.

With its COVID-19 Joint and Several Loan Guarantee Ordinance dated 25 March 2020 ("COVID-19 Guarantee Ordinance"), the Swiss Federal Council established a liquidity...

In its landmark ruling of 6 October 2015, the European Court of Justice declared the EU Safe Harbour Framework invalid. Daniel Hayek, Dominik Skrobala and Chantal Joris discuss how the ruling affects Swiss businesses.

What is country-by-country reporting? In 2013, the Organisation for Economic Co-operation and Development ("OECD") and the G20 initiated the "Project Base Erosion and Profit Shifting" ("BEPS").

Swiss corporate tax reforms I and II In the first iteration of its corporate tax overhaul (CTR I), Switzerland introduced various measures to improve its reputation as an attractive jurisdiction

The session was chaired by Sverker Bonde (Advokatfirman Delphi, Stockholm) who had invited a distinguished group of panellists to provide insights and strategies for a company in a corporate crisis.

The organisation is governed by cantonal law (article 3 et seq of the Swiss Civil Procedure Code (CPC)). Generally, each canton has a conciliation authority and a first and second instance court.

The forms of collaboration are changing. New models of collaboration affect the risks of those involved in construction. Hans-Ulrich Brunner was a speaker at the 23rd Swiss Construction Law