Switzerland: Court Procedure

Swiss law generally maintains a strict separation between a company's assets and those of its shareholders, but courts may exceptionally disregard this principle when it constitutes an abuse of rights. This analysis explores the legal framework and practical requirements for both piercing and reverse piercing the corporate veil in Switzerland, with particular emphasis on how these doctrines apply in debt enforcement and attachment proceedings.

Witness evidence plays a critical role in international arbitration, but what happens when a witness deliberately lies? This comprehensive analysis examines how different jurisdictions handle perjury and false testimony in arbitration proceedings, exploring the criminal liability, procedural consequences, and potential impact on arbitral awards across Switzerland, England, France, UAE, India, and Singapore.

As Switzerland's first QDMTT assessments arrive following the 30 June 2026 filing deadline, taxpayers face complex interpretive questions around the GloBE Model Rules. With no prior Swiss court rulings on Pillar Two matters, this analysis examines the procedural pathways and substantive grounds available for challenging disputed positions, from cantonal objections through federal administrative and supreme court appeals.

Le 16 janvier 2024, le Tribunal de première instance a annoncé la clôture imminente de l'enquête pénale. En réaction, le Recourant a demandé une indemnisation de CHF 298

Switzerland has long been a preferred seat for international arbitration. Recent reforms to Swiss civil procedure now also strengthen its position as a forum for court litigation and encourage...

Gemäss Art. 111 Abs. 1 ZPO, in Kraft seit 1. Januar 2025, werden die Gerichtskosten in den Fällen der Kostenpflichtigkeit der Partei...

Refus d'appliquer la fiction du re-trait à un prévenu soumis à la dé-fense obligatoire, absent aux débats d'appel [p. 2]...

Portée du secret professionnel de l'avocat sur un rapport d'enquête interne fondé sur des copies de documents bancaires et produit devant la FINMA [p. 2]

La présente Newsletter de Monfrini Bitton Klein vise à offrir, de manière hebdomadaire, un tour d'horizon de la jurispru-dence rendue par le Tribunal fédéral dans les principaux domaines d'activité de l'Etude, soit le droit pénal économique et le recouvrement d'actifs (asset recovery).