Die maltesische EU-Ratspräsidentschaft hat am 6.2. 2017 die neueste „Roadmap" des Rates zur weiteren Umsetzung des BEPS-Aktionsplans auf EU-Ebene veröffentlicht.

For any company, the decision to go public is a key milestone in its development. By doing so, it enters the public arena and gets access to the capital market and a much broader investor base.

In a recent decision 6B_689/2016 of 14 August 2018, the Swiss Federal Supreme Court held that the failure to disclose adequately retrocessions may constitute an act of criminal mismanagement.

Though Switzerland's GDP grew substantially in the first few months of 2023 and energy prices continue to fall, the Swiss federal government's expert group expects significantly below average growth...

On 12 February 2017, the Corporate Tax Reform III ("CTR III") was submitted to a referendum and rejected with 59.1%.

On July 5 2017, the Swiss Federal Council (Bundesrat) amended the Swiss Federal Banking Ordinance to ease the Swiss regulatory framework for providers of innovative financial technologies (fintech).

In its today's session, the Swiss Federal Council has decided to implement certain aspects of the OECD Minimum Tax as of 1 January 2024.

The Swiss parliament passed into law last December the Act on the implementation of the Financial Action Task Force's Recommendations (FATF Implementation Act).

Trusts werden heute vermehrt auch im kontinental-europäischen Rechtsraum verwendet. Sie können etwa dazu dienen, den Bestand eines Unternehmens unabhängig davon abzusichern, ob Erben vorhanden sind.

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In Switzerland, statistics show a trend where increasing numbers of corporate entities face prosecution.

In its decision dated 7 July 2025, the Swiss Federal Supreme Court addressed the requirements for an objection against a wrongful termination (Art. 336b CO).

The Federal Council has submitted a targeted revision of adult protection law to the Swiss parliament. The revision focuses on making advanced care directives more effective...

Interest paid on bonds as defined by the Swiss Federal Tax Administration (SFTA) for Swiss withholding tax (WHT) purposes, which may also include certain types of syndicated loans...

The UK Financial Conduct Authority (FCA) announced on 27 July 2017 it would no longer require that banks that are members of the Libor panel be obliged to communicate a daily rate after 2021.

First set of measures was adopted by the federal parliament in June 2021.

The worst economic disaster since the great depression of 1929 took American and European banks by storm in 2008.

In a recent decision 7B_65/2023 dated 5 December 2025 (intended for publication as a leading case), the Federal Supreme Court ("FSC") resolved a long-standing controversy regarding the confiscation of assets...

Das Steuerrecht für natürliche Personen betrifft zahlreiche Lebensbereiche: berufliche Tätigkeit, Vorsorge, Erbschaften und Schenkungen, Immobilien...

On 14 December 2015, the Swiss Council of States discussed the legislative draft of the Corporate Tax Reform III and in principle approved the reform package.