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By Luzius Cavelti, Alisa Burkhard
On 17 July 2018, the Swiss Supreme Court rendered a decision on the topic of administrative assistance in tax matters, stolen bank data and the principle of good faith (decision no. 2C_648/2017).
By Luzius Cavelti, Sebastiano Garufi, Niccolò Figundio
On July 24, 2018 the Swiss Federal Tax Authorities issued circular letter no. 44 on the lump-sum taxation of individuals under federal income tax laws.
By Alisa Burkhard
Schweizer Praktiker, die in Russland wohnhaften Klienten mit einem Bezug zur Schweiz oder zur EU betreuen, können mit schwierigen grenzüberschreitenden erbrechtlichen Fragen konfrontiert werden.
By Sebastiano Garufi
Il 16 giugno 2017, l'Assemblea federale ha approvato la Legge sullo scambio automatico internazionale delle rendicontazioni Paese ...
By Clarisse von Wunschheim, Alexis Heymann, Alessandro Pescia, Camille Loup
In February 2014, the Swiss People adopted the so-called "Initiative against mass immigration".
By Roland Köchli, Cyril Troyanov, Alessandro Pescia
At its meeting of 20 June 2018, the Federal Council decided to waive the originally planned revision of the Federal Act on the Acquisition of Real Estate by Persons Abroad ("Lex Koller").
By Leonhard J Toenz, Melissa Gautschi, Karin Furrer
The insurance center Liechtenstein is an attractive one in the European setting, since Liechtenstein is part of the European market through its EEA-membership ...
By Cyril Troyanov, Thomas Roullet
Изменения в области защиты данных, произошедшие за последние несколько лет, вызваl
By Stéphanie Hodara El Bez, Cecilia Peregrina
To begin with, it needs to be recalled that an ICO allows for public fund raising in digital form for entrepreneurial purposes based on the blockchain technology.
By Alisa Burkhard
Distributed ledger technology (DLT) has great potential and is increasingly being used in different industries. Many legal challenges in connection with DLT do not differ from already known ones...
By Stéphanie Hodara El Bez
L'année 2017 a été celle de l'émission de nouvelles monnaies cryptographiques. L'attrait de la Suisse pour ces Initial Coin Offering (« ICO ») a été démontré ces derniers mois en comparaison...
By Birgit Sambeth Glasner, Dalmat Pira, Anna Neukom Chaney, Alessandro Pescia
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).
By Melissa Gautschi, Karin Furrer
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.
By Cyril Troyanov, Alisa Burkhard
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 ...
By Clarisse von Wunschheim, Birgit Sambeth Glasner, Anna Neukom Chaney
In its original form, the Prior Reporting System, designed in 1994 and 1995, established a duty for lower courts to report and request approval from the higher courts (all the way up to the SPC) if the former intend to annul ...