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Bar & Karrer
By Susanne Schreiber, Corinna Seiler
Swiss corporate tax work in 2016 focused primarily on M&A transactions, both in the rivate and public sector, as well as on reorganisations.
By Bär & Karrer
The Swiss tax system includes three taxation levels, namely federal, cantonal and communal.
By Peter Hsu, Daniel Flühmann
Switzerland provides for an attractive environment for insurance and reinsurance undertakings. Many of the global key players are based in Switzerland.
By Thomas Stoltz
The Federal Council has decided to bring the revised Swiss Citizenship Act and the respective regulation into force on 1 January 2018.
By Susanne Schreiber, Cyrill Diefenbacher
Nach der Ablehnung des Entwurfs zum Unternehmenssteuerreformgesetz III („USR III-Entwurf `) in der Volksabstimmung v 12.2.2017 (vgl. Schreiber/Diefenbacher IStR-LB 2017, 35 ff.)
By Peter Hsu, Rashid Bahar
In its decision of 16 June 2017 the Swiss Federal Supreme Court held that the obligation to account for and pass on retrocessions to the client under the law on mandates...
By Andrew Garbarski
La présente contribution s'inscrit dans le prolongement et constitue fondamentalement une mise à jour d'un précédent article
By Eric Stupp, Peter Hsu, Rashid Bahar
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...
By David Liatowitsch
Um attraktive Sonderausstellungen zu gestalten, sind Kunstmuseen in aller Welt mehr denn je auf Leihgaben angewiesen. Damit es zu keinerlei Friktionen kommt, haben Leihgeber verschiedene Punkte zu beachten.
By Mani Reinert
In this judgment, the FSC held that an export ban in an Austrian licence agreement had infringed the Swiss Act on Cartels (CA).
By Ruth Bloch-Riemer
On January 1 2017, the Swiss domestic legislation on the Automatic Exchange of Information (AEOI) entered into force and the Swiss Federal Tax Administration (SFTA) published guidelines...
By Susanne Schreiber, Peter Reinarz
The signing ceremony marks an important milestone in the international tax agenda and brings us closer to the goals defined in the BEPS Action Plan.
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?
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