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  • Article

    Cyber Resilience And Incident Response In M&A Transactions - Roundtable Discussion (As Moderator)

    The roundtable explored key challenges across the full deal lifecycle, including conducting effective cyber due diligence and assessing targets' incident response capabilities, drafting cyber-specific representations, warranties, and indemnities, managing data breaches discovered between signing and closing, and navigating post-closing integration risks.
    SpainCorporate/Commercial Law
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Impact Of COVID-19 On Antitrust Law

    The Swiss Competition Commission (ComCo) has reminded businesses that it will not tolerate any exploitation of the coronavirus crisis by companies forming cartels to increase prices, or by...
    SwitzerlandAntitrust/Competition Law
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Abgaberechtliche Herausforderungen Von Personenunternehmen

    Bär & Karrer, a Swiss law firm, provides comprehensive legal services and business solutions. Contact their Zurich office for expert assistance with legal matters, or reach out through their online inquiry form for personalized support.
    SwitzerlandCorporate/Commercial Law
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Briefing: Switzerland Implements OECD Minimum Tax Of 15% For Multinational Enterprises

    Multinational enterprises that have subsidiaries or permanent establishments (constituent entities") in at least two different countries will fall within the scope of minimum tax...
    SwitzerlandCorporate/Commercial Law
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Der Investmentclub - mit besonderem Fokus auf Immobilienanlagen

    In recent years, private investors in Switzerland have increasingly sought to buy, renovate, and resell real estate for profit. However, (direct) real estate investments often require significant financial resources and expertise, which can limit individual investors.
    SwitzerlandCorporate/Commercial Law
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Disclosure Of Beneficial Owners And The Slow Death Of Bearer Shares: The Implementation Of The Recommendation Of The Global Forum On Transparency

    On 21 June 2019, the Federal Assembly passed the Federal Act on the implementation of the recommendations of the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Act).
    SwitzerlandCorporate/Commercial Law
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Opting-Out: An Overview On The Swiss Audit Exemption

    Swiss stock corporations with limited audit requirements may waive audits with shareholder consent through an "Opting-Out" mechanism. New regulations effective January 2025 restrict this waiver to future financial years only, prompting the Federal Commercial Registry Office to issue clarifying guidance on implementation procedures and timing requirements.
    SwitzerlandCorporate/Commercial Law
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Relevant Legislation And Authorities

    Yes. Swiss merger control is mainly governed by Articles 9 ff. and 32 ff. of the Federal Act on Cartels and Other Restrictions of Competition as well as by the Ordinance on the Control of...
    SwitzerlandCorporate/Commercial Law
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Schweiz Führt OECD-Mindeststeuer Von 15% Für International Tätige Unternehmen Ein

    Heute hat die Stimmbevölkerung der Einführung der OECD/ G20-Mindeststeuer in der Schweiz zugestimmt. Mittels einer Verfassungsänderung wurde die Grundlage geschaffen, Gewinne von Schweizer...
    SwitzerlandCorporate/Commercial Law
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Swiss Supreme Court Limits The Room For Forced Subordi-Nation Of Shareholder Loans

    If a shareholder grants an unsubordinated loan to its company and the same later enters bankruptcy, the shareholder's claim for repayment of such loan ranks as equal with all other non-privileged and non-secured creditors.
    SwitzerlandCorporate/Commercial Law
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Umstrukturierung bei selbständiger Erwerbstätigkeit und Personenunternehmen

    Bär & Karrer, a Swiss law firm, provides comprehensive legal and business solutions. Contact their Zurich office for expert assistance with legal advice, business inquiries, and professional services tailored to your needs.
    SwitzerlandCorporate/Commercial Law
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Further Measures Against The Marriage Of Minors Will Enter Into Force As Of January 1, 2025

    On January 1, 2025, amendments to the Swiss Civil Code and the PILA regarding further measures against the marriage of minors will enter into force. One relevant amendment relates to the action for annulment...
    SwitzerlandFamily and Matrimonial
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Switzerland And U.S. Most-Favored-Nation (MFN) Pricing – One Year In

    Bär & Karrer, a Swiss law firm, provides comprehensive legal and business solutions. Contact their Zurich office for expert assistance with legal advice, business inquiries, and professional services tailored to your needs.
    SwitzerlandFood, Drugs, Healthcare, Life Sciences
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Audits de la Cour des comptes de Genève: quels droits face à cet ovni procédural?

    La présente contribution s'intéresse aux droits des entités auditées et des personnes physiques concernées par des audits de la Cour des comptes de Genève.
    SwitzerlandLitigation, Mediation & Arbitration
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Das Gaba-Urteil des Bundesgerichts – Eine kritische Analyse

    Colgate-Palmolive Europe Srl (ehemals Gaba International AG) („Colgate-Palmolive") hatte mit der Gebro Pharma GmbH („Gebro") (sterreich) 1982 einen ...
    SwitzerlandLitigation, Mediation & Arbitration
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Switzerland Says Yes To E-ID: Digital Identity Is On Its Way

    Swiss voters narrowly approved the Federal Act on Electronic Identity Credentials and Other Electronic Proofs of Identity (E-ID Act) by a margin of 50.39% to 49.61% in yesterday's public vote.
    SwitzerlandPrivacy
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Developments In The Foundation Sector, In Particular The New Zurich Guidelines On Tax Exemption

    Presentation of current developments in the foundation sector...
    SwitzerlandTax
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Federal Council Releases Draft Bill On Tax Proposal 17

    After the rejection of the IIIrd Corporate Tax Reform package through a popular referendum held in February 2017, the Federal Council finally released a revised legislative bill ...
    SwitzerlandTax
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Private Wealth

    The Swiss tax system includes three taxation levels, namely federal, cantonal and communal.
    SwitzerlandTax
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Competing Through Responsible and High Growth AI - Roundtable Discussion

    The roundtable brought together industry leaders and policymakers to examine the evolving AI regulatory landscape, practical lessons from enterprise AI deployment...
    United KingdomTechnology
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.

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