Pursuant to a decision of the Swiss Federal Supreme Court rendered in October 2014, up-stream loans extended by a Swiss company must be entered into on arm's length terms.

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.

Within the framework of further digitalisation, SIX Exchange Regulation (SER) launched its new platform "OLSdigital" on 4 March 2024 with the aim of digitalising and simplifying the submission of disclosure notifications.

Employees are generally vital for the success of a business operation. Merger & acquisition (M&A) transactions («Transactions») regularly affect the employees of a target business...

In a recently released milestone decision, the Swiss Federal Supreme Court held, for the very first time, that the duty of financial intermediaries to report suspicions of money laundering...

According to article 73 of the Federal Constitution ("BV"), the Confederation and the Cantons shall endeavour to achieve a balanced and sustainable relationship between nature and its capacity to renew itself and the demands placed on it by the population.

Das revidierte, modernisierte Schweizer Erbrecht ist am 1. Januar 2023 in Kraft getreten. Die Revision hat wichtige praktische Auswirkungen – auch in Bezug auf bestehende Erbverträge und Testamente.

The new, modernised Swiss inheritance law came into force on 1 January 2023. The revision has important practical implications – also with regard to the existing inheritance contracts and last wills.

On 14 September 2018, the Federal Council extended the transition period for the reporting of derivative transactions by small non-financial counterparties (NFC-) until 1 January 2024 under the Financial Market Infrastructure Act.

Initial coin offerings (ICOs) or token sales as alternative financing methods continue to generate increasing interest – in particular in Switzerland.

The Swiss Federal Supreme Court (“SFC”), during debt collection proceedings initiated by a party controlled by a sanctioned entity, decided that enforceability of the debt to the enforcing party is suspended...

Bauvorhaben sind komplex und erfordern durchdachte Werkverträge. In der Praxis wird dabei meist die Norm SIA 118 für anwendbar erklärt. Professionelle Bauherren bestehen ...

The amount of outbound and inbound M&A transactions continued to grow in 2018. The record-breaking 493 transactions involving Swiss companies and investors were reported

As mentioned in our briefing in February 2023, an extraordinary tax regime had been in place since June 2020 between Italy and Switzerland regarding the tax treatment of frontier...

The signing ceremony marks an important milestone in the international tax agenda and brings us closer to the goals defined in the BEPS Action Plan.

The Federal Administrative Court's leading case (C-5912/2013) was a about an order of the FOPH that imposed to reduce the price of a specific drug by almost 26% only based on the ERP, without consideration of the IRP.

As the year draws to a close, the Swiss sport sector is approaching an important transition. On 1 January 2026, the new governance and ethics framework developed by Swiss Olympic will apply to all target groups...

On March 10 2017, the Federal Council of Switzerland opened a hearing procedure for the amendment of the Lex Koller, the law restricting the acquisition of real estate by persons abroad.

Mit BGE 136 IV 188 hat das Bundesgericht die in der Lehre lang umstrittene Frage entschieden, ob das GwG

Within the framework of the lump-sum taxation regime, Switzerland offers certain individuals the opportunity to be taxed based on their annual living expenses instead of their worldwide income and wealth.