Mondaq All Regions - Switzerland: All Topics
Rihm Attorneys
For the first time, a court of first instance in Switzerland has ruled that a spa located in the Canton of Apenzell had discriminated against handicapped children by prohibiting them access to the spa.
Prager Dreifuss
Since January 1, 2017 Switzerland and Liechtenstein have entered into a double taxation treaty, which regulates potential distinction issues regarding income and wealth taxes ("DTT-LIE").
Bar & Karrer
On 10 March 2017, the Federal Council of Switzerland has opened a hearing procedure for an amendment of the Lex Koller, the law restricting the acquisition of real estate by persons abroad.
Bar & Karrer
Die maltesische EU-Ratspräsidentschaft hat am 6.2. 2017 die neueste „Roadmap" des Rates zur weiteren Umsetzung des BEPS-Aktionsplans auf EU-Ebene veröffentlicht.
Prager Dreifuss
Seit dem 1.1.2017 ist zwischen der Schweiz und dem Fürstentum Liechtenstein ein Doppelbesteue-rungsabkommen in Kraft, welches mögliche Abgrenzungsfragen bei der Einkommens- und...
Rihm Attorneys
In February 2017, Switzerland voters rejected a comprehensive corporate tax reform which had lowered corporate income taxes in general.
Rihm Attorneys
In a decision rendered on March 2, 2017, the Swiss Supreme Court ruled that a sole arbitrator did not violate fundamental procedural principles and/or a party's right to be appropriately heard by . . .
Rihm Attorneys
The following facts were presented to the highest court in Switzerland: a staff member of a foreign embassy in Geneva had approached two female passport seekers by calling them privately and outside of regular office hours and inviting them - amongst others - for dinner.
Prager Dreifuss
Last September the parliament has decided on amendments of the Federal Withholding Tax Act (FWTA; SR 642.21) which will come into force on February 15, 2017.
Rihm Attorneys
The Swiss Supreme Court ruled in a decision of February 13, 2017 (published two days ago) that the SFTA must provide its counterparts in France with certain information on a UBS bank customer . . .
Rihm Attorneys
On March 10, 2017, the goverment opened the consultation process ending on June 30, 2017, by presenting the draft legislation.
Rihm Attorneys
The Swiss Federal Criminal Court in Bellinzona ruled that an accused party may personally participate in cases where the Swiss Federal Attorneys Office takes evidence abroad via the means of international criminal assistance procedures.
Bar & Karrer
On February 12 2017, the Corporate Tax Reform III draft (CTR III Draft) was rejected in a national referendum.
Prager Dreifuss
Die vom Parlament im vergangenen September beschlossenen Änderungen des Bundesgesetzes über die Verrechnungssteuer (VStG; SR 642.21) treten am 15.
Rihm Attorneys
One of the leading media houses in Switzerland, the Tamedia Group, is testing since February of this year a new compensation model for part of its online journalists (about 30 for the time being).
Rihm Attorneys
The Supreme Court held that employers are obliged to disclose employment contracts and other relevant documents relating to pay and working conditions to the 26 so-called 'cantonal tripartite commissions'.
Prager Dreifuss
Handelsrecht. Aus handelsrechtlicher Sicht liegt eine Sanierungsfusion dann vor...
Bar & Karrer
Fintech is currently a hot topic in many jurisdictions, particularly when it comes to facilitating innovation in that area from a regulatory perspective.
Bar & Karrer
On 20 December 2016 the FAC upheld a decision by the SFTA to reject the tax treaty-based partial refund claims of a Luxembourg resident financial institution for Swiss taxes withheld from dividends...
Bar & Karrer
With the growing interest of institutional investors in Swiss listed companies the influence of proxy advisors has also risen.
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Rihm Attorneys
This week, the Swiss federal goverment launched a draft legislation for consultation with interested parties which aims at easing the strict banking and financial market rules otherwise applicable to Fintech companies.
Rihm Attorneys
If Swiss employment laws apply, the employee has a basic right to perform the agreed-upon work and the employer must accept such work and pay for it.
Rihm Attorneys
On July 23, 2015, the Dutch tax authorities filed with the Federal Tax Administration Agency in Switzerland a request for international tax assistance in order to identify prospective Dutch taxpayers through certain group criteria but w/o providing the specific names of those potential taxpayers.
Bar & Karrer
In its decision of 14 December 2015, the Swiss Federal Supreme Court had confirmed that the practice of the Federal Office of Public Health (FOPH) which, in the course of the regular triennial review, determines the prices of drugs...
Rihm Attorneys
At the beginning of this year, the Swiss Federal Government presented a legislative bill to revise certain aspects of international arbitration legislation in Switzerland.
TMF Group
On 12 February 2017 a majority 59.1% of Swiss voters rejected Corporate Tax Reform III (CTR III), which will lead to a redrafting of the original proposal.
Rihm Attorneys
This weekend, voters in Switzerland derailed a comprehensive corporate income tax reform in a popular referendum with close to 60 percent.
Rihm Attorneys
Global surveys on the international arbitration scene published in 2015 continue to name Switzerland as one of the leading places for international arbitration along with London, Paris, Singapore and Hong Kong.
Bar & Karrer
La responsabilité pénale de l'entreprise est ancrée dans le Code pénal suisse (CP) depuis le 1er octobre 2003.
Rihm Attorneys
In a decision of January 24, 2017, the Swiss Supreme Court rendered once more guidance on the interpretation of flawed arbitration clauses.
Global Advertising Lawyers Alliance (GALA)
Switzerland is not part of the European Union and regulates advertising independently.
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