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Juso-Initiative – Bundesrat lehnt Wegzugssteuer ab

Die Diskussion um die Erbschaftssteuerinitiative der JUSO («Für eine soziale Klimapolitik – steuerlich gerecht finanziert (Initiative für eine Zukunft)») hat in der Schweiz bereits vor der eigentlichen Volksabstimmung hohe Wellen...

Swiss-US DPF: How to transfer data to the US with and without it

Switzerland follows suit with a one-year delay after the EU Swiss professional and official secrecy not affected Step-by-step guidance for practice We recommend still entering into the EU SCC as a fallback One can continue...

The Cloud and Professional Secrecy: A Sample Clause

Anyone who is obliged to maintain professional or official secrecy must take additional precautions in their contract when commissioning a cloud provider or other IT provider, especially if the provider has a foreign nexus.

We...

Part 21: The right of access to large language models

If large language models contain or generate personal data, sooner or later data subjects will want to know about it. But how should access requests with regard to personal data contained in an LLM be answered in a compliant...

Part 20: Risk-based approach: Not all AI applications harbour high risks

It is often said that the use of AI comes with risks. This is true and we ourselves have published a tool that can be used to assess such AI risks and which is enjoying some popularity. However, where AI applications do not...

Federal Supreme Court changes practice on intercantonal double taxation

In the event of possible intercantonal double taxation, the new practice of the Federal Supreme Court offers taxpayers improved opportunities to take action.

New FINMA Guidance on Cyber Risk Supervision Published

On 7 June 2024 FINMA published guidance on its findings from its cyber risk supervision and related topics.

Part 19: Language models with and without personal data

We have explained the technical aspects of a large language model in part 17 of our blog. But what conclusions can we draw from this in terms of data protection? Does an LLM contain personal data within the meaning of the GDPR and...

Modernisation of the Foreign Nationals and Integration Act - effects on residence permits

The forthcoming modernisation of the Foreign Nationals and Integration Act ("FNIA") could have an impact on residence permits for foreign nationals. In view of the planned changes in the area of gainful employment and the granting...

Der (Wieder-)Verkauf von eigenen Aktien mit Gewinn stellt keinen steuerbaren Ertrag dar

Leitentscheid des Schweizerischen Bundesgerichts (9C_135/2023)

Das Bundesgericht hat in seinem Urteil vom 6. Juni 2024, eine börsenkotierte Gesellschaft betreffend, festgehalten, der steuerneutral verbuchte Erlös aus dem Verkauf...