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In the VISCHER Innovation Lab, we not only work in the field of law, we also develop our solutions ourselves as far as possible from a technical point of view.
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Categories: Immigration, Blog
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...
Categories: Tax, Blog
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...
Categories: Litigation and Arbitration, Blog
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.
Category: Blog
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...
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.
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.
Categories: Pension Funds, Blog
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...
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.
Categories: Banking & Finance, Corporate and commercial, Blog
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...
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.
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