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Categories: Corporate and commercial, Blog
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...
Categories: Banking & Finance, Data & Privacy, Information and Communication Technology, Blog
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.
Categories: Tax, Blog
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...
Categories: Banking & Finance, Blog
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...
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. 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.
Categories: Litigation and Arbitration, Publications & Presentations
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.
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.
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...
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...
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.
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