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Baer & Karrer
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By Rashid Bahar, Urs Kägi
On 21 June 2019, the Federal Assembly passed the Federal Act on the implementation of the recommendations of the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Act).
By Andreas D. Länzlinger, Martina Athanas
With its ruling of 28 May 2019, the Federal Department of Finance (FDF) granted our client, a Swiss-domiciled company
By Louis Frédéric Muskens, Marcel Alexander Niggli
Mit BGE 136 IV 188 hat das Bundesgericht die in der Lehre lang umstrittene Frage entschieden, ob das GwG
By Rashid Bahar, Roland Truffer
On 30 June 2019, the temporary recognition of the equivalence of the Swiss legal and supervisory framework applicable to SIX Swiss Exchange and BX Swiss for purposes of article 23
By Lukas Stocker, Jan Kleiner
On 1 March 2018, the fully revised Federal Act on the Surveillance of Post and Telecommunications (FASPT) entered into force in Switzerland. According to the Federal Council of Switzerland
By Rashid Bahar
The Swiss Federal Supreme Court ruled, for the first time, in its decision 4A/596 of 7 May 2019 that a loan agreement does not, in the absence of any contractual arrangement to the contrary...
By Dieter Dubs
2018 was a very strong year for M&A in Switzerland. With almost 500 transactions, whereof more than 150 involved private equity investors, the number of transactions surpassed even the record year of 2014
By Thomas Reutter, Annette Weber
Although its fate and timing are very unclear, the popular initiative "for responsible enterprises – for the protection of human rights and environment" (initiative on responsible enterprises; Konzernverantwortungsinitiative;
By Tina Wüstemann
Trusts werden heute vermehrt auch im kontinental-europäischen Rechtsraum verwendet. Sie können etwa dazu dienen, den Bestand eines Unternehmens unabhängig davon abzusichern, ob Erben vorhanden sind.
By Daniel Flühmann, Peter Hsu
The Swiss fintech landscape has evolved significantly over the past years and Switzerland continues to be an attractive base for innovators in the financial sector.
By Francisco Rapp
Il presente contributo ha lo scopo di approfondire un peculiare concetto del diritto delle persone e societario svizzero, conosciuto anche in altre giurisdizioni.
By Urs Kägi, Daniel Küpfer
In public M&A deals, bidding and target companies often agree on payments in the event that the deal cannot close. Payments from the target to the bidder are known as (direct) break fees.
By Susanne Schreiber, Christoph Suter, Paolo Bottini
In the referendum held on 19 May 2019, the Federal Act on Tax Reform and AHV Financing was adopted by the Swiss people and the cantons.
By Peter Hsu, Rashid Bahar
In the aftermath of the financial crisis of 2008/2009, Switzerland launched a massive overhaul of its financial regulations.
By Daniel Flühmann, Peter Hsu
In Switzerland, the end of 2018 and beginning of 2019 saw a number of legal developments regarding fintech (in particular the introduction ...
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