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The New Swiss Solvency Test

Category: Blog

The New Swiss Solvency Test

2 December 2024

Driven by the ideal of creditor protection, Switzerland introduced a solvency test for all companies in early 2023, in addition to the existing equity capital requirements. This establishes now a dual layer of creditor protection...

Civil Procedure Code (CPC): The cut-off date for new allegations and evidence under revised Swiss civil procedure law – a practical explanation

Civil Procedure Code (CPC): The cut-off date for new allegations and evidence under revised Swiss civil procedure law – a practical explanation

2 December 2024

The revision of the Swiss Code of Civil Procedure (CPC), which comes into force on 1 January 2025, is intended to improve practicability. The revision also introduces a new cut off date, i.e., new rules on when new facts and evidence can be introduced into the proceedings without restriction. This blog provides an overview of these changes.

Civil Procedure Code (CPC) Revision: Reduction of cost barriers

Civil Procedure Code (CPC) Revision: Reduction of cost barriers

29 November 2024

The revision of the Swiss Code of Civil Procedure (CPC), which comes into force on 1 January 2025, is intended to improve practicability. The amendments to the rules on court costs are intended to remove obstacles and thus facilitate access to justice for claimants.

Nachträgliche Einkaufsmöglichkeit in die Säule 3a ab 2025

Categories: Pension Funds, Blog

Nachträgliche Einkaufsmöglichkeit in die Säule 3a ab 2025

27 November 2024

In der Schweiz erwerbstätige Personen, also sowohl Arbeitnehmende als auch Selbständigerwerbende, die ab 2025 keine Beiträge oder nur Teilbeträge in ihre Säule 3a einbezahlen, können diese Beiträge künftig auch rückwirkend in Form...

Civil Procedure Code (CPC) revision: Hearings Using Electronic Equipment for Audio or Video Transmission

Civil Procedure Code (CPC) revision: Hearings Using Electronic Equipment for Audio or Video Transmission

26 November 2024

The revision of the Swiss Code of Civil Procedure (CPC), which comes into force on 1 January 2025, is intended to improve practicability. One of the key aspects of the revision is the possibility of conducting court hearings using electronic means, e.g. in the form of video and telephone conferences. This blog provides an overview of this innovation.

Impact of the revised share corpora-tion law on Swiss Verein structure

Impact of the revised share corpora-tion law on Swiss Verein structure

25 November 2024

According to different public sources, the number of Vereine (associations) in Switzerland exceeds 100'000. The Federal Office for Statistics assessed that about 55% of Swiss residents aged16 and above participate actively or...

Straflose Selbstanzeigen und Geschäftsvermögen – Aufgepasst!

Categories: Tax, Blog

Straflose Selbstanzeigen und Geschäftsvermögen – Aufgepasst!

22 November 2024

Im Vorfeld der Einführung des automatischen Informationsaustauschs mit Bezug auf Finanzkonten rang sich manch einer dazu durch, seine bis anhin nicht deklarierten Vermögenswerte im Ausland gegenüber den Schweizer Steuerbehörden offenzulegen. Die meisten dieser straflosen Selbstanzeigen konnten verhältnismässig speditiv erledigt werden und viele Steuerpflichtige waren schliesslich erleichtert, endlich "reinen Tisch" gemacht zu haben.

Civil Procedure Code (CPC) revision: In-house Counsel Privilege – Granting the Right to Refuse Cooperation

Civil Procedure Code (CPC) revision: In-house Counsel Privilege – Granting the Right to Refuse Cooperation

21 November 2024

The revision of the Swiss Code of Civil Procedure (CPC), which comes into force on 1 January 2025, is intended to improve practicability. The introduction of the in-house counsel privilege improves the position of lawyers working in a company's in-house legal service as under the new law, they may also be able to invoke a right of refusal. This Blog discusses the key points.

Civil Procedure Code (CPC) Revision: Improving International Commercial Jurisdiction

Civil Procedure Code (CPC) Revision: Improving International Commercial Jurisdiction

19 November 2024

The revision of the Swiss Code of Civil Procedure (CPC), which comes into force on 1 January 2025, is intended to improve practicability. Under the new law, the cantons will be allowed to create an international commercial court. This strengthens Switzer-land as an important jurisdiction. This article provides you with a brief overview.

Civil Procedure Code (CPC) Revision: Background and Overview

Civil Procedure Code (CPC) Revision: Background and Overview

19 November 2024

The revision of the Swiss Code of Civil Procedure (CPC) will come into force on 1 January 2025. It is intended to improve practicability. This article provides a brief overview of the background and content of the VISCHER blog series on the revision of the CPC.