With Switzerland continuing to be among the dominant jurisdictions for establishing and developing blockchain-driven businesses, many of which are financed by way of ICOs ...

Schweiz: Unternehmenssteuerreform III —das Schweizer Parlament verabschiedet das Reformpaket

In its decision of 16 June 2017 the Swiss Federal Supreme Court held that the obligation to account for and pass on retrocessions to the client under the law on mandates...

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.

ON 6 AND 7 FEBRUARY 2023, THE SWISS FEDERAL TAX ADMINISTRATION (SFTA) PUBLISHED TWO UPDATED CIRCULARS RELATING TO INTEREST RATES RECOGNISED FOR TAX PURPOSES...

On 29 and 30 January 2024, the Swiss Federal Tax Administration (SFTA) published two updated circulars relating to interest rates recognised for tax purposes...

On 13 November 2015 and 17 December 2015, the Swiss Federal Administrative Court (FAC) issued two judgments on restrictions of passive sales and resale price maintenance.

The Swiss economy is severely affected by the consequences of the coronavirus pandemic.

In its press release of 27 April 2023, the Office of the Attorney General (OAG) of Switzerland announced the conviction of a company of corporate criminal liability in connection...

In order to mitigate the impact of COVID-19 on judicial proceedings, the Federal Council extended, by means of an ordinance issued on 20 March 2020, the Easter holiday court recess

For companies in financial distress, strengthening the equity base is typically one of the key pillars of a successful turnaround.

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

Am 25. September 2017 hat das Handelsregisteramt des Kantons Zug die Gründung einer Aktiengesellschaft

The Swiss financial regulatory regime does not specifically address fintech.

In the aftermath of the financial crisis of 2008/2009, Switzerland launched a massive overhaul of its financial regulations.

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

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

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

Im Rahmen der laufenden Erbrechtsrevision soll neben einer in der nächsten Zeit erwarteten Senkung der Pflichtteile zugunsten einer grösseren Planungsflexibilität des Erblassers mittelfristig auch die Unternehmensnachfolge ...