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There is no wealth tax at federal level.

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...

New Enterprise Associates 14, L.P., et al. v. Rich, et al. – Treuepflichten von Kontrollaktionären und Grenzen des «fiduciary tailoring» im ABV, GesKR 2/2024, S. 286-294 Journal

The Swiss Federal Supreme Court recently (on 21 November 2017) rendered a judgment in a tax case involving short sales of Swiss exchange-traded shares shortly before dividend payment dates (case no. 2C_123/2016).

Corporate criminal liability has been applicable in Switzerland since October 2003.

On 19 June 2020 the Swiss parliament approved a bill introducing a new Swiss corporate law (Aktienrecht). The new Swiss corporate law is expected to come into force in 2023.

It was almost 25 years ago, during the NBA season 1991/1992, that the great US basketball player Earvin 'Magic' Johnson Jr. was tested positive for HIV during a standard medical check.

Il diritto sportivo trova la propria ragione d'essere nell'autonomia delle associazioni, che, sotto il diritto svizzero, permette agli organismi internazionali...

The cantons will be given the authority to introduce a property tax on second homes that are predominantly owner-occupied.

Swiss M&A transactions related to public companies are mainly governed by the Swiss Financial Market Infrastructure Act ("FMIA"; including its implementing ordinances) and the Swiss Federal Merger Act ("MA").

Home office (often also referred to as teleworking) has quickly become an indispensable part of the working world. In international relations, home office can have an impact on tax law and social security subordination.

Swiss occupational benefit plans – a pillar of the Swiss social security system – are increasingly outsourcing portfolio management responsibilities to investment professionals, including "foreign" managers.

These guidelines aim to provide boards and other decision makers with an overview of key measures, duties and various legal aspects.

Swiss M&A transactions related to public companies are mainly governed by the Swiss Financial Market Infrastructure Act ("FMIA"; including its implementing ordinances) and the Swiss...

On 1 November 2016, FINMA published its new circular 2017/1 on "Corporate governance – banks" streamlining the regulatory framework on corporate governance for banks, securities dealers...

Switzerland as a source state levies withholding taxes mainly on profits distributions and interests paid on bonds and banking deposits.

The two most common types of corporate entities are the stock corporation or company limited by shares (Aktiengesellschaft, hereinafter referred to as stock corporation or company...

The two most common types are the stock corporation or company limited by shares (Aktiengesellschaft, hereinafter referred to as stock corporation or company)...