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The demise of the bearer share is now a reality

The demise of the bearer share is now a reality

Bearer shares will be abolished on 1 November 2019

On 21 June 2019, Parliament adopted the new Federal Act on the Implementation of Recommendations of the Global Forum on Transparency and Exchange of Information for Tax Purposes...

Discrimination against (Swiss) nationals in family reunifications

Discrimination against (Swiss) nationals in family reunifications

Under the current regulations on family reunification, Swiss citizens are subject to stricter rules than EU/EFTA-citizens based in Switzerland. The Federal Supreme Court of Switzerland has already affirmed the legality of this...

Reform of Swiss withholding tax - further details and timetable

Reform of Swiss withholding tax - further details and timetable

Swiss Government enhances the key figures for a paying agent tax

On 27 September 2019 (German only), the Swiss Government completed its key figures for the reform of the Swiss withholding tax and thus took a stand on open issues....

Donations, Sponsoring & Value Added Tax

Donations, Sponsoring & Value Added Tax

Design your sponsoring activities in the interest of both parties and keep an eye on the value added tax (VAT).

The Prospectus Requirement under the Financial Services Act

The Prospectus Requirement under the Financial Services Act

FinSA / FinIA – Our blog series with the most important findings for the business world (post 3)

When the Financial Services Act (FinSA) and the Financial Institutions Act (FinIA) enter into force on 1 January 2020, this overhaul...

Private expert opinions in civil law litigation

Private expert opinions in civil law litigation

The evidentiary value of private expert opinions with a focus on medical malpractice cases.

Clarification by the Federal Supreme Court

In civil law litigation, private or party expert opinions are repeatedly submitted by the...

Information Rights in Administrative Assistance in Tax Matters

Information Rights in Administrative Assistance in Tax Matters

FAC confirms Data Protection Commissioner's recommendation

A recent decision (A-5715/2018) by the Swiss Federal Administrative Court (FAC) strengthens the right of third parties in proceedings concerning administrative assistance...

Equal pay for equal work

Equal pay for equal work

Obligation to analyse wage equality comes into force on 1 July 2020

First equal pay analysis due at the end of June 2021

The mandate to achieve equal pay has been enshrined in the Swiss Federal Constitution since 1981. The...

A travail égal, salaire égal

A travail égal, salaire égal

L'obligation d'analyser l'égalité salariale entre en vigueur le 1er juillet 2020

Première analyse de l'égalité des salaires due à la fin juin 2021

L'égalité salariale est inscrite dans la Constitution fédérale suisse depuis...

Limited Qualified Investor Fund ("L-QIF")

Limited Qualified Investor Fund ("L-QIF")

Good News for Swiss Private Equity and Venture Capital Structures At the end of June this year, the Federal Council opened the consultation process on the amendment of the Collective Investment Schemes Act ("CISA") to introduce...

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