Initial coin offerings (ICOs) – the blockchain-based issuance of tokens or crypto-currencies for the purpose of fundraising – are a hot topic at the moment.

A striking example of the EU's efforts to accelerate the implementation of anti-base erosion and profit shifting (BEPS) measures is the amended Parent Subsidiary Directive.

As the distribution and allocation of tokens in an ICO is not explicitly regulated, token issuers can decide on what terms they want to allocate their tokens.

On 29 January 2025, the Swiss government, i.e. the Federal Council, lifted Swiss protective measures introduced when the European Union ("EU") refused to recognise Swiss stock exchanges as equivalent.

In a judgment delivered on 7 March 2017, the Swiss Federal Supreme Court rejected an appeal brought by the Federal Tax Administration (FTA) against a ruling given by the lower instance court...

On February 12 2017, the Corporate Tax Reform III draft (CTR III Draft) was rejected in a national referendum.

The purpose of this briefing is to summarize the SFSC's reasoning and anticipate the practical impact of this latest case law for corporations, in particular financial intermediaries subject to the AMLA...

On July 1 2015, a new Swiss law entered into force, which implements the recommendations of the international Groupe d'action financière (GAFI) aimed at preventing money laundering and tax evasion.

Es gibt zwar nach wie vor Publikumsgesellschaften, bei denen ein Unternehmer oder eine Unternehmerfamilie die Mehrheit hält. Dennoch ist der überwiegende Teil der Börsenkapitalisierung

The primary sources of laws and regulations relating to shareholder activism are the Code of Obligations (CO) governing the rights and obligations of companies' boards of directors and shareholders...

SIX Exchange Regulation, the regulatory body of the main Swiss stock exchange, has confirmed plans to overhaul its regulatory listing standards.

Criminal liability of corporations entered into force in Switzerland in October 2003.

Vermehrt betrachten international tätige Manager bei der Aushandlung ihrer Anstellungsbedingungen die über die Vorsorgeeinrichtung des künftigen Arbeitgebers angebotene Vorsorgelösung als Teil ihrer Gesamtkompensation.

On 15 June 2018, the Swiss parliament adopted the Swiss Financial Services Act

Going public may serve several goals: it may help a company gain access to a broader investor base, raise the capital it needs in order to activate its growth potential and strengthen its market...

Reverse solicitation designates the circumstances in which a foreign financial intermediary provides certain services to a client upon the latter's request, without prior solicitation...

On 1 January 2019, certain changes to Swiss debt enforcement and bankruptcy law will enter into force.

As of January 1 2019, the PILA will be amended to correct these shortcomings.

Yesterday, the Swiss Federal Tax Administration (SFTA) published the final version of the AEOI-Guideline in German as well as in French and Italian.

Nach der Ablehnung des Entwurfs zum Unternehmenssteuerreformgesetz III („USR III-Entwurf `) in der Volksabstimmung v 12.2.2017 (vgl. Schreiber/Diefenbacher IStR-LB 2017, 35 ff.)