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Changes To Swiss Debt Enforcement And Bankruptcy Law Effective January 2019
On 1 January 2019, certain changes to Swiss debt enforcement and bankruptcy law will enter
into force.
Bär & Karrer Ltd.
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Automatic Exchange Of Information (AEOI): Publication Of Final AEOI-Guideline
Yesterday, the Swiss Federal Tax Administration (SFTA) published the final version of the AEOI-Guideline in German as well as in French and Italian.Bär & Karrer Ltd. - Article
Swiss Federal Council Publishes Draft Framework Legislation Governing Applications Of DLT/Blockchain Technology
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...Bär & Karrer Ltd. - Article
Etat des lieux du nouveau droit des scellés en procédure pénale
Journée de formation continue en droit pénal pour le personnel juriste du canton de BerneBär & Karrer Ltd. - Article
Geldwäscherei durch Unterlassen
Mit BGE 136 IV 188 hat das Bundesgericht die in der Lehre lang umstrittene Frage entschieden, ob das GwGBär & Karrer Ltd. - Article
Lump-sum Taxation
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.Bär & Karrer Ltd. - Article
Spontaneous Exchange of Rulings – Practical Implications
Switzerland will introduce the international spontaneous exchange of information in tax matters into domestic legislation on the basis of the signed Convention on the MAC.Bär & Karrer Ltd. - Article
Federal Supreme Court: No Criminal Due Process Guarantees In Corporate Internal Investigations
In Switzerland, it has been debated for some time whether employees who are the subject of an internal investigation should be entitled to criminal...Bär & Karrer Ltd. - Article
Swiss Withholding Tax: New Flexible Administrative Practice For Non-Swiss Bonds Issued Under Swiss Parental Guarantee
A practice note published by the SFTA on 5 February 2019 adopts a highly welcome loosening of the conditions under which bonds/debentures ...Bär & Karrer Ltd. - Article
Swiss Federal Administrative Court: Mere Attendance At One Cartel Meeting Is Not Sufficient To Find An Infringement
The Swiss Federal Administrative Court (FAC) has annulled a fine imposed by the Swiss Com- petition Commission (ComCo) against Immer AG (Immer) for allegedly participating in a cartel on door fittings.Bär & Karrer Ltd. - Article
Justice pénale négociée – Le train à ne pas manquer pour la Suisse
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.Bär & Karrer Ltd. - Article
Landsicherung für Projektentwicklung
Die Grundstücksicherung stellt im Entwicklungsprozess von Immobilienprojekten einen zentralen Meilenstein dar.Bär & Karrer Ltd. - Article
Swiss Federal Supreme Court Clarifies The Limits Of Gift Taxation For Share Transfers Below Fair Market Value Under Shareholders’ Agreements
In its decision of 22 April 2026 (9C_118/2025), the Swiss Federal Supreme Court held that the transfer of shares in a family holding company at nominal value pursuant to a shareholders' agreement did not constitute...Bär & Karrer Ltd. - Article
Authorization Pursuant To Article 271 Para. 1 Swiss Criminal Code (SCC) For Direct Cooperation With The Financial Industry Regulatory Authority (FINRA)
With its ruling of 28 May 2019, the Federal Department of Finance (FDF) granted our client, a Swiss-domiciled companyBär & Karrer Ltd. - Article
Federal Supreme Court Confirms Leading Case Regarding The Examination Of Drug Prices
The Swiss Federal Supreme Court considered the current practice of the Swiss Federal Office of Public Health regarding the re-examination of drugs which are reimbursed by the mandatory health insurance as unlawful.Bär & Karrer Ltd. - Article
Five Years Of Switzerland's Revised Integrity, Transparency And Discounts Framework: Current Status And Emerging Enforcement Trends
On January 1, 2020, the revised Swiss integrity, transparency and discounts (ITD) regime in the therapeutic products sector came into force.Bär & Karrer Ltd. - Article
Revised Swiss Data Protection Act: Not Ready Yet? Here‘s Your Guide
As widely known, the revised Swiss Federal Data Protection Act („revFADP") will enter into force on 1 September 2023, and there will be no grace period.Bär & Karrer Ltd. - Article
Canton Ticino – New Draft Bill Regarding The Amendment Of Lump-Sum Taxation
On 23 September 2015 the Government of the canton of Ticino issued a draft bill announcing the amendment of the Tax Law dated 21 June 1994 relating to lump-sum taxation.Bär & Karrer Ltd. - Article
Steuerlich Anerkannte Zinssätze 2023 Für Vorschüsse Und Darlehen
Die Eidgenössische Steuerverwaltung (ESTV) veröffentlichte am 6. und 7. Februar 2023 die beiden für das Steuerjahr 2023 gültigen Rundschreiben zu den steuerlich anerkannten Zinssätzen für Vorschüsse...Bär & Karrer Ltd. - Article
Competition Law
he Swiss Act on Cartels ("CA") (Kartellgesetz, Loi sur les cartels) distinguishes three types of conduct that are subject to regulation:Bär & Karrer Ltd.
