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  • Article

    Geneva Practice On The Taxation Of Employee Equity Incentive Programs

    Geneva has published an evolution of its practice on taxation of employee stock and option grants, extending in particular for employees of startups and SMEs...
    SwitzerlandTax
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    Swiss Supreme Court Clarifies The Legal Regime Applicable To Retrocessions In Execution-Only Relationships

    In a landmark and long-awaited decision dated January 12, 2026 (4A_149/2025), the Swiss Supreme Court has ruled that banks are not required to credit to clients retrocessions received from third parties in execution-only relationships...
    SwitzerlandLitigation, Mediation & Arbitration
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    Swiss Federal Supreme Court Holds Swiss Russia Sanctions Are Overriding Mandatory Law And Can Bar Enforcement Of Arbitral Awards

    In decision 4A_305/2025 of 13 March 2026, the Swiss Federal Supreme Court held that Swiss sanctions against Russia are overriding mandatory law and apply irrespective of the otherwise applicable law. The Court reasoned that the Swiss Ukraine Ordinance serves Switzerland’s core foreign-policy objectives and therefore applies as overriding mandatory law.
    SwitzerlandInternational Law
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    COVID-19 Update – Antitrust: Application Du Droit Suisse De La Concurrence Compte Tenu Du COVID-19

    Le 20 mars 2020, le Conseil fédéral suisse a ordonné une prolongation des féries judiciaires annuelles ordinaires de Pâques.
    SwitzerlandAntitrust/Competition Law
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    L-QIF – Draft Implementing Provisions

    On September 23, 2022, the draft revised Collective Investment Scheme Ordinance ("CISO") has been published for consultation.
    SwitzerlandFinance and Banking
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    Revised Swiss Data Protection Act Entered Into Force

    Today 1 September 2023, the revised Data Protection Act ("revDPA") and its implementing Ordinance ("revDPO") entered into force, concluding a six-year long legislative process.
    SwitzerlandPrivacy
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    Swiss Federal Supreme Court Rules On Non-Deductibility Of Interest In Debt Push-Down Structures

    In decision 9C_606/2025 of 24 February 2026, the Swiss Federal Supreme Court held that interest expenses on acquisition debt transferred to a target company through a downstream merger are not deductible where they lack a direct nexus to the target’s own business activity.
    SwitzerlandTax
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    Homeoffice von Grenzgängern - Ein neues Sozialversicherungsabkommen erleichtert die Telearbeit zwischen der Schweiz und einigen EU/EFTA-Staaten

    Die Schweiz und einige EU- und EFTA-Staaten haben ein neues Rahmenübereinkommen über die sozialversicherungsrechtlichen Unterstellungsregeln unterzeichnet...
    European UnionEmployment and HR
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    WEKO Konkretisiert Regeln Zur Relativen Marktmacht

    Kurz bevor am 1. Januar 2022 die neuen Vorschriften im Kartellgesetz zur "relativen Marktmacht" in Kraft treten, haben die Wettbewerbsbehörden ein Merkblatt und ein Meldeformular dazu veröffentlicht.
    SwitzerlandAntitrust/Competition Law
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    Swiss Climate Transition Reporting: Key Developments

    On 1 January 2025, the Swiss Climate and Innovation Act ("CIA") and its implementing regulation, the Climate Protection Ordinance ("CPO"), will enter into force...
    SwitzerlandEnvironment
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    Bundesgesetz Über Die Bekämpfung Des Missbräuchlichen Konkurses

    Das Bundesgesetz über die Bekämpfung des missbräuchlichen Konkurses bringt neben Anpassungen im Schuldbetreibungs- und Konkursgesetz sowie dem Strafgesetzbuch auch wichtige Änderungen im Obligationenrecht und in der Handelsregisterverordnung.
    SwitzerlandInsolvency/Bankruptcy/Re-Structuring
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    Federal Act On Combating Abusive Bankruptcy

    The new Act aims at increasing the hurdles for a company to release its debts to the detriment of its creditors.
    SwitzerlandInsolvency/Bankruptcy/Re-Structuring
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    Arbitration Law: The Swiss Arbitration Centre Introduces Supplemental Swiss Rules For Corporate Law Disputes

    Based on the model arbitration clause of the Swiss Rules, the Supplemental Swiss Rules propose a model statutory arbitration clause ..
    SwitzerlandLitigation, Mediation & Arbitration
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    Improved Legal Framework For Blockchain And Distributed Ledger Technologies (DLT)

    On September 25, 2020, the Swiss Parliament adopted certain amendments to Swiss legislation pursuant to which the Swiss legal framework will specifically recognize...
    SwitzerlandTechnology
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    Swiss Sanctions Against Russia – Adoption Of Further Measures - Newsflash March 2023

    The Swiss Federal Council continues aligning the Swiss sanctions regime to the EU sanctions against Russia
    SwitzerlandInternational Law
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    Art. 271 StGB Weiterhin Ohne Klare Schranken

    Im Urteil 6B_216/2020 vom 1. November 2021 hat das Bundesgericht die Verurteilung eines Vermögensverwalters wegen verbotener Handlungen für einen fremden Staat bestätigt.
    SwitzerlandLitigation, Mediation & Arbitration
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    The EU AI Act: Update On The Application Timeline And Implications For Swiss Companies

    Regulation (EU) 2024/1689 of 13 June 2024 laying down harmonised rules on Artificial Intelligence ("AI Act") marked a significant milestone in the European Union's regulation of AI technologies
    SwitzerlandTechnology
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    Teleworking For Cross-border Commuters - New Social Security Agreement Facilitates Teleworking Between Switzerland And Certain EU/EFTA Countries

    Switzerland and certain EU and EFTA countries have signed a new framework agreement on social security coordination rules to facilitate cross-border teleworking.
    European UnionEmployment and HR
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    Swiss Sanctions Against Russia – Implementation Of The EU 12th Sanctions Package

    The Swiss Federal Council continues aligning the Swiss sanctions regime to the EU sanctions against Russia. On 31 January 2024...
    SwitzerlandInternational Law
    Lenz & Staehelin
    Lenz & Staehelin
  • Article

    Le Conseil Fédéral Maintient L'activation De La Clause De Sauvegarde À L'égard Des Travailleurs Croates Pour L'année 2024

    Tant l'activation de la clause de sauvegarde pour l'année 2023 que sa prolongation pour l'année 2024 reposent sur l'art. 10 para. 4d ALCP.
    CroatiaEmployment and HR
    Lenz & Staehelin
    Lenz & Staehelin

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