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Baer & Karrer
In line with its historical inclination to favour multilateral initiatives over isolated unilateral activism, Switzerland has committed to adopt the measures defined as ‘minimum standard'...
ABR Attorneys at Law LLC
The disclosure requirements for significant shareholding in listed companies are governed by the Financial Markets Infrastructure Act and its implementing ordinance, the FINMA Financial Market Infrastructure Ordinance ...
Rihm Attorneys
Shortly before the start of the Winter Olympics in South Korea, the International Sports Court in Lausanne acquitted around thirty Russian athletes from doping charges.
On 1 September 2017, the revised law on reproductive medicine and the revised reproductive medicine ordinance came into force in Switzerland
Gabriel Arbitration AG
Set-off situations are frequent in international arbitration and are treated differently in common law and civil law jurisdictions. The present article analyses set-off from a Swiss civil law perspective...
Baker & McKenzie
While other regulators are still in "wait and see" mode, on 16 February 2018, the Swiss Financial Market Supervisory Authority FINMA published guidelines on initial coin offerings (ICOs)...
PrimeTax AG
In addition to regulatory challenges, aiming to limit the risk of fraud, a TGE also leads to new tax related questions.
Nater Dallafior Rechtsanwalte
What is the relevant trade mark authority in your jurisdiction? The Swiss Federal Institute of Intellectual Property (IPI) is the trade mark office in Switzerland.
LHA Avocats
Un tribunal arbitral n'a pas la compétence d'ordonner la mainlevée d'une opposition à un commandement de payer, pas plus que de se prononcer sur la validité d'un séquestre.
Suter Howald Rechtsanwalte
Konflikte zwischen Mitarbeitenden treten früher oder später in fast jedem Unternehmen auf.
PrimeTax AG
After 2014 (see our article in Expert Focus 2015/8), in its judgement delivered on 3rd October, the Federal Administrative Court once again ruled on VAT with regard to the provision of financial services.
PrimeTax AG
The Federal Council has repealed the Federal Department of Finance's (FDF) Ordinance on Electronic Data and Information (ElDI-V) of 11th December 2009 with effect from 1st January 2018.
PrimeTax AG
VAT is an important component of each corporate activity. As per 1 January 2018 the Swiss VAT Law will be amended.
PrimeTax AG
The year 2018 has brought and brings about some alterations from an indirect tax perspective. Much has already been written and reported about it.
Altenburger Ltd
The Swiss Federal Supreme Court found that the parties bindingly agreed on a pre-arbitral obligation to resort to mediation by a reference to the ADR Rules of the ICC (currently ICC Mediation Rules).
Altenburger Ltd
In February 2016, the Directive 2016/97 of the European Parliament and of the Council (Insurance Distribution Directive) entered into force, replacing the previous Directive 2002/92/EC on insurance mediation.
Altenburger Ltd
Switzerland and the Russian Federation have both been signatories of the international agreements providing the framework for the automatic exchange of information for some time already ...
Baer & Karrer
Switzerland has long established itself as an attractive base for cutting-edge technological innovators, notably in ancial sector and related areas.
Interest rates on intra group loans are a recurring topic. The Swiss Federal Tax Administration (FTA) publishes safe harbour interest rates on an annual basis in advance.
Altenburger Ltd
On 6 February 2018, the Swiss Federal Tax Administration published a new group request received from the Dutch tax authorities based on Article 26 of the Double Taxation Agreement...
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Prager Dreifuss
Be it in the Zug "Crypto Valley" or elsewhere, various large-scale Initial Coin Offerings or ICOs have recently been conducted in or from Switzerland. ICOs are a new instrument of raising capital...
Schellenberg Wittmer Ltd
In recent years, shareholder activism has gained significant influence on the fate of public companies worldwide.
With the growing universe of blockchain based systems and applications, legal questions associated with this technology emerge and require consideration (ideally) before substantial sums are invested.
Prager Dreifuss
Lastly, U.S. citizens living in Switzerland will benefit from the increased lifetime exclusion amount so that fewer individuals will be subject to estate tax in the U.S.
Niederer Kraft & Frey
According to the Swiss Federal Council, based on the results of the Switzerland report by the Financial Action Task Force ("FATF"), a revision of the current FINMA Anti-Money Laundering Ordinance ...
BianchiSchwald LLC
In Switzerland as in neighboring countries, varied efforts are being made in order to strengthen the protection of personal data.
The increase of the exchange of data between economic and social, public and private sectors across the Union has created the need for a stronger and more coherent data protection framework.
After the last financial crisis and, in particular, the collapse of Lehman Brothers in 2008, financial regulators and private sector managers found it difficult ...
Baer & Karrer
With Switzerland continuing to be among the dominant jurisdictions for establishing and developing blockchain-driven businesses, many of which are financed by way of ICOs ...
Weinmann Zimmerli
The handling of Swiss patents is governed by the Federal Act of 25 June 1954 on Patents for Inventions (PatG), which was updated in 2012.
The draft of the "Tax Proposal 17" has been released and incorporates most of the elements of the rejected corporate tax reform III, but as announced the notional interest deduction has been abandoned.
Schellenberg Wittmer Ltd
Under international law, the primary obligation to protect human rights is on states. However, in recent years, civil society has increasingly called for companies to be held to human rights standards.
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