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Special Purpose Acquisition Companies or Corporations (SPACs), which have become popular across various jurisdictions in recent years, will now be allowed to list in Switzerland.

The Court of Justice of the European Union ("CJEU", the "Court") issued a ruling that invalidated the EU-U.S. Privacy Shield Framework for cross-border data transfers to the US.

The Federal Data Protection and Information Commissioner ("FDPIC") has now published its opinion stating that the Swiss-U.S. Privacy Shield does not provide adequate safeguards to transfer personal data to the US.

Im Transaktionskontext fallen regelmässig signifikante Beraterkosten an, welche der Mehrwertsteuer unterliegen. Für eine Käufer- oder Verkäufergesellschaft...

The new ESG (environmental, social and governance) due diligence and reporting obligations that were introduced into the Swiss Code of Obligations in January 2022...

Die Vollstreckung eines ausländischen Massnahmeentscheids in der Schweiz erfordert zunächst dessen Anerkennung und - sofern durch die Natur des Entscheides bedingt...

Two recent judgments by the Swiss Federal Supreme Court concerned Danish resident banks that were denied refunds of Swiss withholding taxes on dividends derived from Swiss publicly traded shares...

In this briefing, we examine the new regulatory regime for portfolio managers, trustees, and managers of collective assets under the FinIA.

Fragen rund um den Umgang mit Interessenkonflikten sind in der Jurisprudenz wie auch in der Praxis eines Wirtschaftsanwalts so alltäglich wie virulent.

Am 21. August 2023 haben Deutschland und die Schweiz ein umfangreiches Änderungsprotokoll zum Doppelbesteuerungsabkommen...

The FCPA enforcement pause ordered in February 2025 by President Trump is over. The new FCPA enforcement guidelines signal a more targeted enforcement approach by the DOJ, which may potentially be more vigorous than before...

Das Schweizer Bundesgericht hat klargestellt, dass ein Missbrauch einer marktbeherrschenden Stellung im Sinne von Art. 7 Kartellgesetz (KG) eine Wettbewerbsschädigung voraussetzt.

The Swiss legal framework for private insurance is based on the following laws and regulations:

Civil procedure in Switzerland is primarily governed by the Swiss Code of Civil Procedure ("SCCP").

Die Schweizer Steuerbehörden haben im internationalen Vergleich relativ früh ihre Praxis zur Behandlung von Kryptowährungen bzw. -token veröffentlicht und damit eine gewisse Vorreiterrolle eingenommen.

Nel mese di giugno del 2018 è stato pubblicato su questa stessa rivista un articolo concernente gli obblighi di annuncio dell'azionista e gli obblighi in capo alla società nell'ambito

Switzerland is internationally renowned as a leading foundation hub. Notably because of its liberal legal system, Switzerland is home to a large number of foundations...