Article
The Recognition Of Foreign Bankruptcy Decrees In Switzerland
A foreign bankruptcy or insolvency decree only has effect on the debtor's Swiss assets if it is formally recognised by a Swiss court.
Loyens & Loeff
- Article
2024 Swiss Safe Harbour Interest Rates For Intra-Group Loans – EUR And GBP Rate Decreased, USD Rate Increased
On 29 and 30 January 2024, the Swiss Federal Tax Administration (SFTA) published the safe harbour interest rates for the year 2024. The rates apply to intra-group loans denominated in Swiss Francs and foreign currencies as of 1 January 2024.Loyens & Loeff - Article
Swiss Federal Tax Administration Publishes Website With Q&A On Selected TP Topics
After publishing a summary on transfer pricing rules in Switzerland (TP Paper), the SFTA has now published a website notably including a rather extensive Q&A on selected Swiss transfer pricing topics.Loyens & Loeff - Article
FinIA Reform: New Licences For Payment And Crypto-institutions
On 22 October 2025, the Swiss Federal Council opened a consultation on a proposed amendment to the Financial Institutions Act (the FinIA).Loyens & Loeff - Article
How Can US Fund Managers Tap Into The Swiss Private Wealth Market? – New York Office Snippet
Swiss fund marketing rules differ significantly from EU regimes, offering US fund managers flexibility in pre-marketing activities while imposing specific registration requirements for formal marketing...Loyens & Loeff - Article
ACM Conducts Antitrust Dawn Raids In Connection With Potential Bid Rigging
The Netherlands Authority for Consumers and Markets (ACM) has carried out raids on contractors suspected of illegal collusion.Loyens & Loeff - Article
The European Commission Opens Formal Antitrust Investigation Into Google's Use Of Online Content For AI Purposes
On 9 december 2025, the European Commission announced that it has opened a formal antitrust investigation to assess whether Google has breached EU competition rules...Loyens & Loeff - Article
EU Tax Directives #3: The EU Public CbCR Directive – New York Office Snippet
Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics.Loyens & Loeff - Article
How Can US Fund Sponsors Access EU Retail Investors? – New York Office Snippet
Loyens & Loeff New York regularly posts 'Snippets' on a range of EU tax and legal topics in a concise and uncomplicated manner. Our latest Snippet addresses access to the EU retail market for US private fund sponsors.Loyens & Loeff - Article
The Relevance Of Pillar Two For US Fund Managers – New York Office Snippet
Loyens & Loeff NY regularly posts ‘Snippets' on a range of EU tax and legal topics. This is the first Snippet in a series about the relevance of Pillar Two (P2) for EU fund structures set up by US fund managers.Loyens & Loeff - Article
US Fund Managers Launching A Fund In Luxembourg, With Or Without A RAIF Wrapper? – New York Office Snippet
Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics.Loyens & Loeff - Video
Explainer Video: The Impact Of Foreign Direct Investment Screening (Video)
In the year 2023, an increasing number of jurisdictions subjected foreign and national investments to prior screening by means of a system known as ‘foreign direct investment screening'.Loyens & Loeff - Article
Updated 2024 Edition Of 'Investing In Real Estate In The Netherlands' Now Available
As of today, the updated edition of our book ‘Investing in real estate in the Netherlands' is available. This book provides (foreign) companies that invest...Loyens & Loeff - Article
Pillar Two: Jan. 2025 OECD Guidance (Part 2) – New York Office Snippet
The GloBE Information Return (𝐆𝐈𝐑) is a standardized information return designed to facilitate compliance with and administration of the P2 rules.Loyens & Loeff - Article
The House Of Representatives Requests Policy Change In The Enforcement Of The DBA Act And Other Developments: An Update
In response to the termination of the enforcement moratorium as of 1 January 2025, the House of Representatives has addressed that a different enforcement strategy should be adopted...Loyens & Loeff - Article
Shareholder Activism: Minority Rights And Shareholder Lawsuits – Episode 3 Of 5
In the Loyens & Loeff Switzerland podcast series "Let's talk legal", we provide succinct insights into key Swiss legal issues and developments.Loyens & Loeff - Article
US VC Investors: Consequences Of Anti-Dilution Protection On Voting Rights In A Dutch Company – New York Office Snippet
Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This is our latest Snippet on how a US VC investor's voting rights on shares in a Dutch company...Loyens & Loeff - Article
Consolidation In Lux Fund Structures Under Pillar Two – New York Office Snippet
Loyens & Loeff NY regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet describes consolidation in Luxembourg (Lux) fund structures under Pillar Two (P2).Loyens & Loeff - Article
The European Council Formally Endorsed The CSDDD
After intensive negotiations on the (final) text, the long-expected CSDDD has now formally endorsed by the European Council The CSDDD establishes on the one hand a corporate...Loyens & Loeff - Article
The EU AML Package And Implications For The Dutch Draft Action Plan On Money Laundering
On 24 April 2024, the European Parliament agreed to an anti-money laundering package (EU AML package). A week earlier, the Dutch Finance minister wrote to the House of Representatives about the potential...Loyens & Loeff
