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Baer & Karrer
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By Rashid Bahar, Martin Peyer
On 14 September 2018, the Federal Council extended the transition period for the reporting of derivative transactions by small non-financial counterparties (NFC-) until 1 January 2024 under the Financial Market Infrastructure Act.
By Ruth Bloch-Riemer
Within the framework of the lump-sum taxation regime, Switzerland offers certain individuals the opportunity to be taxed based on their annual living expenses instead of their worldwide income and wealth.
By Rashid Bahar, Aurélie Conrad Hari, Andrew Garbarski
In a recent decision 6B_689/2016 of 14 August 2018, the Swiss Federal Supreme Court held that the failure to disclose adequately retrocessions may constitute an act of criminal mismanagement.
By Dieter Dubs
2017 was a strong M&A year for Switzerland. Apart from the record year of 2014 with over 400 transactions involving Swiss companies, there have not been as many transactions in Switzerland in the past ten years.
By Markus Schott, Markus Wang
On 21 September 2019, the Federal Council decided to implement several parts of the amendments adopted in the spring session 2016 regarding the legislation ...
By Tina Wüstemann, Daniel Bader, Daniel Leu
There is no wealth tax at federal level.
By Arnaud Philippe
La gouvernance d'entreprise est devenue un objet récurrent des débats politiques et doctrinaux de notre temps.
By Saverio Lembo
The contours of legal professional privilege vary from one jurisdiction to another. In transnational internal investigations or in multi-jurisdictional criminal proceedings.
By Susanne Schreiber, Christoph Suter, Peter Reinarz
Swiss Tax Reform Package Approved.
By Susanne Schreiber, Cyrill Diefenbacher
The OECD published in October 2015 an action plan comprising 15 measures to fight base erosion and profit shifting (BEPS) of companies in the international tax environment.
By Markus Wang, Jonas Bornhauser
The Swiss healthcare ecosystem is rather complex, as it combines aspects of managed competition and corporatism in a decentralised regulatory framework.
By Oliver Rüdlinger
Bauvorhaben sind komplex und erfordern durchdachte Werkverträge. In der Praxis wird dabei meist die Norm SIA 118 für anwendbar erklärt. Professionelle Bauherren bestehen ...
By Christoph Neeracher, Luca Jagmetti
1.1 What are the most common types of private equity transactions in your jurisdiction?
By Daniel Flühmann, Eric Stupp, Peter Hsu, Rashid Bahar
The Swiss fintech and crypto landscape has evolved significantly over the past years, leading up to a recent boost in regulatory developments with further changes on the horizon.
By Aurélie Conrad Hari, Andrew Garbarski
The attachment of a debtor's assets is a very convenient tool for securing the recovery of an outstanding claim.
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