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Bar & Karrer
By Daniel Bader, Ruth Bloch-Riemer
Individuals are residents for tax purposes in Switzerland when they have their tax domicile or tax residence in Switzerland.
By Rashid Bahar
On March 1 2017, the Swiss rules on the disclosure of substantial shareholdings were amended
By Christoph Neeracher, Luca Jagmetti
What are the most common types of private equity transactions in your jurisdiction?
By Thomas Reutter
Es gibt zwar nach wie vor Publikumsgesellschaften, bei denen ein Unternehmer oder eine Unternehmerfamilie die Mehrheit hält. Dennoch ist der überwiegende Teil der Börsenkapitalisierung
By Peter Hsu
The financial crisis of 2008/2009 triggered a wave of new regulations in Switzerland in recent years.
By Rashid Bahar
The primary legal basis for the investment fund business in Switzerland is the Federal Act on Collective Investment Schemes of 23 June 2006, which came into force on 1 January 2007...
By Corrado Rampini, Thomas Rohde
On March 10 2017, the Federal Council of Switzerland opened a hearing procedure for the amendment of the Lex Koller, the law restricting the acquisition of real estate by persons abroad.
By Mani Reinert
Colgate-Palmolive had obliged its Austrian licensee Gebro not to export Elmex toothpaste products out of Austria into any other country.
By Andreas D. Länzlinger, Roman Huber
Verdachtsfällen im Bereich der Finanzkriminalität (Geldwäscherei, Korruption, Steuer- und Betrugsdelikte) müssen Finanzinstitute aus regulatorischen Gründen immer nachgehen.
By Daniel Flühmann, Peter Hsu, Tiffany Ender
The financial sector has undergone major developments in the past years and continues to be transformed by disruptive innovations as well as constant changes to the global regulatory framework.
By Ruth Bloch-Riemer
Après les arrêts abondamment discutés du Tribunal fédéral 9C_837/2014 du 8 avril 2015 et 141 V 634 du 3 décembre 2015 sur la délimitation entre salaire déterminant et dividende exonéré de charges sociales
By Ruth Bloch-Riemer
Nach den viel diskutierten Bundesgerichtsentscheiden 9C_837/2014 vom 8.4.2015 und BGE 141 V 634 vom 3.12.2015 zur Abgrenzung zwischen massgebendem Lohn und sozialabgabefreier Dividende hat das Bundesamt für Sozialversicherung (BSV) in seinem Nachtrag 9
By Peter Hsu, Sandro Fehlmann
On 1 November 2016, FINMA published its new circular 2017/1 on "Corporate governance – banks" streamlining the regulatory framework on corporate governance for banks, securities dealers...
By Rashid Bahar, Urs Brügger
The new rules provide for a transitional regime allowing shareholders to disclose their positions under the new regime by 31 August 2017.
By Rashid Bahar
On 3 April 2017, FINMA published guidance on reporting requirements and trade repository (FINMA Guidance 02/2017
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