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.

In two recent rulings, both dated 6 August 2024, the Swiss Federal Supreme Court (FSC) addressed critical issues regarding the applicability and scope of legal privilege in internal investigations.

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...

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 establishment and operation of Alternative Investment Funds ("AIFs") (and their managers) is governed by the Federal Act on Collective Investment Schemes of 23 June 2006

La présente contribution s'inscrit dans le prolongement et constitue fondamentalement une mise à jour d'un précédent article

After a controversial political debate, the Swiss voters have decided to reject the popular initiative to introduce a federal inheritance tax with a vast majority of 71.7% in the popular vote of 14 June 2015.

Switzerland is introducing a new prospectus regime which enters into force on 1 January 2020 with a phase-in period of at least nine months as part of the new Financial Services Act

In a recently released decision (6B_124/2016 dated 11 October 2016), the Swiss Federal Supreme Court (SFSC) held, for the very first time, that the criminal liability of corporations and undertakings...

As of January 1, 2022, the indirect counterproposal to the Responsible Business Initiative has been introduced in the Swiss Code of Obligations and a new criminal provision...

Verdachtsfällen im Bereich der Finanzkriminalität (Geldwäscherei, Korruption, Steuer- und Betrugsdelikte) müssen Finanzinstitute aus regulatorischen Gründen immer nachgehen.

On 1 January 2020, the Federal Act on Financial Services of 15 June 2018 (FinSA) and the Federal Act on Financial Institutions of 15 June 2018 (FinIA) entered into force, subject…

Swiss adult protection law is based on the right to self-determination. It provides for two instruments in this regard: an advance care directive (so-called Vorsorgeauftrag) and a living will...

The Federal Council has decided to bring the revised Swiss Citizenship Act and the respective regulation into force on 1 January 2018.

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.

In its recently released decision 6B_48/2020, 6B_49/2020 of 26 May 2020, the Swiss Federal Supreme Court ("FSC") held that art.

Article 129 para. 2 lit. b CPC provides the legal basis for using English as the language of pro-ceedings, subject to the following cumulative conditions: A legal basis exists in cantonal law.

Im zweiten Teil der Beitragsreihe "Daten in Rechnungslegung und Steuerrecht" erfolgt ein vertiefter Blick auf die strategischen und informationstechnologischen Aspekte...

Der vorliegende Beitrag ruft die rechtliche Qualifikation des Lohnausweises und die damit verbundenen strafund steuerrechtlichen Risiken in Erinnerung, welche insbesondere in spezielleren Konstellationen von Bedeutung sind.

The Swiss Federal Supreme Court (SFSC) recently decided on two cases covering the implications of tax rulings with respect to foreign permanent establishments.