Close
What would you like to look for?
Site search
Search filters
Board Responsibilities in case of Over-Indebtedness

Board Responsibilities in case of Over-Indebtedness

20 January 2025

In addition to the solvency (see our previous blog), the board must under Swiss law monitor the balance sheet: In case over-indebtedness, the board must balance continuing operations with protecting creditor interests. If...

DORA the Explorer – Auch Schweizer IKT-Dienstleister auf Entdeckungstour nach Compliance?

DORA the Explorer – Auch Schweizer IKT-Dienstleister auf Entdeckungstour nach Compliance?

17 January 2025

Die neue EU-Verordnung 2022/2554​​​​​​​, auch bekannt als "Digital Operational Resilience Act" oder "DORA", ist am 17. Januar 2025 in Kraft getreten. Auch wenn die Schweiz nicht zur EU gehört, können Schweizer Informations- und Kommunikationstechnologiedienstleister (IKT-Dienstleister) von den neuen Regeln betroffen sein.

Steuerhinterziehung bei unterlassener Prüfung der vom Treuhänder erstellten Steuererklärung?

Categories: Tax, Blog

Steuerhinterziehung bei unterlassener Prüfung der vom Treuhänder erstellten Steuererklärung?

10 January 2025

Die Steuererklärungssaison naht. Was dem einen oder anderen Kopfschmerzen verursachen mag, lässt andere unberührt; sie vertrauen ihre Buchhaltung und/oder die Erstellung ihrer Steuererklärung einem Steuerberater oder Treuhänder...

New FINMA circular on the rules of conduct for financial service providers has come into force

Categories: Banking & Finance, Blog

New FINMA circular on the rules of conduct for financial service providers has come into force

9 January 2025

On 1 January 2025, the new FINMA circular 2025/2 on the "Rules of conduct under FinSA/FinSO" entered into force. Although the circular applies only to institutions supervised by FINMA or a supervisory organisation, in practice it...

Civil Procedure Code (CPC) revision: Duty to Forward in Case of Mistakenly Filing with an Court without jurisdiction

Civil Procedure Code (CPC) revision: Duty to Forward in Case of Mistakenly Filing with an Court without jurisdiction

16 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. It also introduces a duty for courts and conciliation authorities to forward submissions that were mistakenly submitted to a court without jurisdiction. The forwarding of submissions strengthens the position of a claimant, but also raises questions. Find out more in this blog post.

Civil Procedure Code (CPC) revision: Simplified procedural coordination

Civil Procedure Code (CPC) revision: Simplified procedural coordination

11 December 2024

Die Revision der Schweizerischen Zivilprozessordnung (ZPO), die am 1. Januar 2025 in Kraft tritt, soll die Praxistauglichkeit verbessern. Dazu zählen auch die Änderungen in Bezug auf die Möglichkeiten der Klagenhäufung und der Widerklage. In diesem Beitrag werden diese Änderungen beleuchtet.

Civil Procedure Code (CPC) Revision: Expansion of the conciliation proceedings

Civil Procedure Code (CPC) Revision: Expansion of the conciliation proceedings

9 December 2024

The revision of the Swiss Code of Civil Procedure (CPC), which will come into force on 1 January 2025, is intended to improve its practicality. The conciliation procedure will be strengthened by expanding the decision-making authority of the conciliation authority and creating a voluntary conciliation option for disputes previously excluded from the conciliation procedure. This blog post briefly summarizes the main points.

Quotas for third country nationals and UK citizens will remain unchanged in 2025

Categories: Immigration, Blog

Quotas for third country nationals and UK citizens will remain unchanged in 2025

5 December 2024

The Federal Council decided at its meeting on 27 November 2024, to leave the quotas for third country nationals and for service providers from the EU/EFTA area unchanged for the coming year 2025. The special quota for British...

Steuerdomizil in einem Tiefsteuerkanton – Zulässige Steueroptimierung oder gar strafbare Steuerhinterziehung?

Categories: Tax, Blog

Steuerdomizil in einem Tiefsteuerkanton – Zulässige Steueroptimierung oder gar strafbare Steuerhinterziehung?

5 December 2024

In zwei Leading Cases (BGE 149 II 354 und BGE 150 II 321) hat das Bundesgericht festgehalten, dass in interkantonalen Doppelbesteuerungsfällen, in denen festgestellt werde, dass der tatsächliche Sitz vom statutarischen Sitz...

Civil Procedure Code (CPC) Revision: Innovation in civil procedure law – Private expert opinions are physical records

Civil Procedure Code (CPC) Revision: Innovation in civil procedure law – Private expert opinions are physical records

5 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. Private expert opinions are strengthened by the new revision and are now considered to be evidence in the form of physical records. This article provides an overview of the effects of this innovation.