With the introduction of the Swiss Financial Institutions Act, commercial trustees in Switzerland are required to obtain a license from the Swiss Financial Market Supervisory Authority FINMA...

Asset holding structures and their uses have been the subject of frequent media misrepresentation.

Business Continuity and Disaster Recovery Planning (BCP/DRP) is good practice for businesses, sometimes even imposed by law or the regulator. The coronavirus crisis currently exposes businesses around the world...

All of the individual shareholders are all qualifying shareholders.

On 11 November 2020, the Swiss Federal Council adopted the protocols of amendment to the double taxation agreement (DTAs) with Malta. This protocol implements the OECD...

Die Regeln hinsichtlich der Offenlegung sind über die Jahre hinweg allgegenwärtig geworden.

The Companies Act (Shipping and Aviation Cell Companies) Regulations were issued by the Minister for Economy, Investment and Small Businesses on 16th June 2020.

As trustees we are frequently confronted with arguments according to which keeping proper financial accounts would be expendable.

The redomiciliation of a foundation does usually not constitute a deemed liquidation when emigrating.

In the past, attempts made to codify the Trust under Swiss law have not been crowned with success.

. Die meisten bis anhin angeführten Argumente und Vorbehalte greifen heute nicht mehr.

Brazil and Switzerland signed a Double Tax Treaty (DTT) on May 03, 2018. The treaty was signed in Brasilia by the secretary of the Brazilian Federal Revenue Department, Mr Jorge Rachid...

Mit dem vorliegenden Newsletter soll in gebotener Kürze die Handhabung der Emissionsabgabe im Rahmen einer internationalen Sitzverlegung einer Kapitalgesellschaft in die Schweiz erläutert werden.

With the aim of combating tax avoidance and evasion, which have a direct impact on the functioning of the internal market, the European Commission adopted on 22 December 2021 a Proposal for a Directive laying down rules to prevent the abusive use of "shell entities" for tax purposes.

The role of the security trustee is to represent the interests of the holders of notes, who have invested their monies, by taking on the benefit on behalf of the noteholders (and on its own behalf...

In its simplest form a security trustee is the person or entity holding the various security interests created on trust for the secured creditors, such as banks or bondholders in a financial transaction...

This arrangement is usually executed via the Security Trust Deed.

After the last financial crisis and, in particular, the collapse of Lehman Brothers in 2008, financial regulators and private sector managers found it difficult ...

Legal Notice 411 of 2018 was published on 11th December 2018 by the Minister of Finance (Malta), containing The European Union Anti-Tax Avoidance Directives Implementation Regulations (ATAD EU 2016/1164) of July 2016. The legal notice contains four measures:

Was als beruflicher Grund anerkannt ist, wurde bisher von beiden Staaten sehr un-terschiedlich beurteilt.