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Bar & Karrer
On 5 December 2017, the Swiss Financial Market Supervisory Authority FINMA published its new circular 2018/3 'Outsourcing – Banks and Insurance Companies'.
Bar & Karrer
Die finanzielle Entschädigung von Kadermitarbeitern (sog. Executive Compensation) ist in der Regel mehrschichtig aufgebaut, um Executives...
Bar & Karrer
This article addresses the problem of financial abuse of the elderly in Switzerland...
Rihm Attorneys
A pilot had cheated on his absence from the work place with a false medical certificate whilst he and his fiancé travelled to the baptism of a nephew to South America.
Bar & Karrer
The Swiss Federal Administrative Court (FAC) has annulled a fine imposed by the Swiss Com- petition Commission (ComCo) against Immer AG (Immer) for allegedly participating in a cartel on door fittings.
Bar & Karrer
Unlike many countries, Switzerland does not levy an interest withholding tax on interest paid on private and commercial loans (including on arm's length inter-company loans).
Bar & Karrer
The corporate tax systems of most European countries contain rules that provide some form of tax relief on income from participations.
Anaford Attorneys
A long-running criminal investigation into Pictet, Zuercher Kantonalbank and HSBC in Switzerland appears to be standing still.
Prager Dreifuss
What is country-by-country reporting? In 2013, the Organisation for Economic Co-operation and Development ("OECD") and the G20 initiated the "Project Base Erosion and Profit Shifting" ("BEPS").
Prager Dreifuss
On September 15, the Swiss Federal Council published a bill for the comprehensive revision of the Swiss Federal Data Protection Act.
Prager Dreifuss
The statutory law pertaining to Swiss insurance contracts, as incorporated in the Insurance Contract Act (ICA), has been under intense scrutiny since the beginning of this century.
Prager Dreifuss
Im Juni 2017 hat der Bundesrat die Botschaft zur Teilrevision des Versicherungsvertragsgesetzes (VVG) verabschiedet. Christian Casanova stellt in diesem Briefing die wichtigsten Änderungen vor.
Prager Dreifuss
Damit gingen die OECD und die G20 ein zentrales Anliegen der internationalen taatengemeinschaft an: die Bekämpfung der Steueroptimierung multinationaler Unternehmen
Prager Dreifuss
A recent court decision saw potential sellers miss out on the sale and lose their garden into the bargain, all as a consequence of Swiss rules on co-ownership.
Bar & Karrer
After the rejection of the Corporate Tax Reform III package following a referendum held in February 2017, the Federal Council published new draft legislation for a tax reform...
Rihm Attorneys
The Swiss Federal Tax Administration (SFTA) may provide on a regular basis information to their foreign counterparts on the status of international administrative assistance proceedings in tax matters
Rihm Attorneys
If independent taxi drivers are affiliated with a central headquarter, they are considered to be their employees, so the Swiss Federal Supreme Court in a decision of November 9, 2017. This will make them much better protected in the future.
Bar & Karrer
Am 25. September 2017 hat das Handelsregisteramt des Kantons Zug die Gründung einer Aktiengesellschaft
Bar & Karrer
Switzerland's final energy consumption totalled 854,300 Terajoules (TJ) in 2016. The energy mix consisted of motor fuels (34.2%), stationary fuels (16.1%), electricity (24.5%), gas (13.7%) and other (11.5%).
Erdem & Erdem Law
Expert evidence in international arbitration is a source of evidence widely used, both in terms of party-appointed experts and independent experts.
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Bar & Karrer
Switzerland's final energy consumption totalled 854,300 Terajoules (TJ) in 2016. The energy mix consisted of motor fuels (34.2%), stationary fuels (16.1%), electricity (24.5%), gas (13.7%) and other (11.5%).
Bar & Karrer
As the distribution and allocation of tokens in an ICO is not explicitly regulated, token issuers can decide on what terms they want to allocate their tokens.
Erdem & Erdem Law
Expert evidence in international arbitration is a source of evidence widely used, both in terms of party-appointed experts and independent experts.
Bar & Karrer
The Swiss FSC has annulled two judgments of the Swiss FAC in the mountings for windows and window doors case.
Bar & Karrer
On 5 July 2017, the Swiss Federal Council (Bundesrat) amended the Swiss Federal Banking Ordinance to ease the Swiss regulatory framework for providers of innovative financial technologies...
Bar & Karrer
Generally, interest paid on loans are not subject to Swiss Withholding Tax ('WHT'). Interest on bonds and bank interest, however, are subject to 35% Swiss WHT
Rihm Attorneys
The Swiss Federal Tax Administration (SFTA) may provide on a regular basis information to their foreign counterparts on the status of international administrative assistance proceedings in tax matters
Rihm Attorneys
If independent taxi drivers are affiliated with a central headquarter, they are considered to be their employees, so the Swiss Federal Supreme Court in a decision of November 9, 2017. This will make them much better protected in the future.
Prager Dreifuss
Am 25. Februar 2015 legte der Bundesrat dem National- und Ständerat den Entwurf zur Teilrevision des Mehrwertsteuergesetzes ("MWSTG") vor.
Prager Dreifuss
Prof. Dr. Urs Bertschinger and Dr. Christian Schönfeld have submitted comments to the draft for the revision of the Swiss Financial Market Supervisory Authority FINMA's circular ...
Anaford Attorneys
For the past year or so, members of the political class around the world have been sticking nationalist badges on to the lapels of their dark suits.
Prager Dreifuss
A recent court decision saw potential sellers miss out on the sale and lose their garden into the bargain, all as a consequence of Swiss rules on co-ownership.
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