Generally, interest paid on loans are not subject to Swiss Withholding Tax ('WHT'). Interest on bonds and bank interest, however, are subject to 35% Swiss WHT

The Swiss fintech landscape has evolved significantly over the past years and Switzerland continues to be an attractive base for innovators in the financial sector.

On 27 November 2019, the Federal Council published the draft bill for a new Federal Act regarding the Adaptation of Federal Law to Developments in the Technology of Distributed Electronic Registers...

The Swiss FSC has annulled two judgments of the Swiss FAC in the mountings for windows and window doors case.

On November 23 2016 the Swiss Federal Council published its dispatch for a reform of Swiss corporate law.

Art. 20 der Verordnung gegen übermässige Vergütungen bei börsenkotierten Gesellschaften (VegüV) führt die Formen der Vergütung an Mitglieder des Verwaltungsra­tes, der Geschäftsleitung und des Beirates auf, die unzu­lässig sind.

On 1 January 2025, the revised Swiss Code of Civil Procedure (CPC) has come into effect, introducing significant changes. We analyse the revision in a series of concise articles, aimed at offering a clear.

On 1 January 2025, the revised Swiss Civil Procedure Code ("CPC") has come into effect, introducing significant changes. We will be analyzing these changes in a series of concise articles...

On January 1 2017, the Swiss domestic legislation on the Automatic Exchange of Information (AEOI) entered into force and the Swiss Federal Tax Administration (SFTA) published guidelines...

Nach den viel diskutierten Bundesgerichtsentscheiden 9C_837/2014 vom 8.4.2015 und BGE 141 V 634 vom 3.12.2015 zur Abgrenzung zwischen massgebendem Lohn und sozialabgabefreier Dividende hat das Bundesamt für Sozialversicherung (BSV) in seinem Nachtrag 9

The OECD published in October 2015 an action plan comprising 15 measures to fight base erosion and profit shifting (BEPS) of companies in the international tax environment.

The corporate tax systems of most European countries contain rules that provide some form of tax relief on income from participations.

In the referendum held on 19 May 2019, the Federal Act on Tax Reform and AHV Financing was adopted by the Swiss people and the cantons.

In public M&A deals, bidding and target companies often agree on payments in the event that the deal cannot close. Payments from the target to the bidder are known as (direct) break fees.

In Switzerland, it has been debated for some time whether employees who are the subject of an internal investigation should be entitled to criminal...

Den Willen des Erblassers umzusetzen, tönt einfach, ist in der Praxis aber komplizierter. Für die Erben kann das Engagement eines Willensvollstreckers sinnvoll sein, doch müssen sich...

he Swiss Act on Cartels ("CA") (Kartellgesetz, Loi sur les cartels) distinguishes three types of conduct that are subject to regulation:

The FAC further held that in the case at hand the recommended resale prices would act as recommended maximum prices, hence not restricting competition.

The Swiss Federal Supreme Court (FSC) has concluded that recommended resale prices issued by Pfizer Ltd. (Pfizer) constituted unlawful resale price maintenance...

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.