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1
Damit der letzte Wille geschehe - Über die Rechte und Pflichten eines Willensvollstreckers
Den Willen des Erblassers umzusetzen, tönt einfach, ist in der Praxis aber komplizierter. Für die Erben kann das Engagement eines Willensvollstreckers sinnvoll sein, doch müssen sich...
Switzerland
17 Oct 2019
2
Tax Controversy In Switzerland
What is the relevant legislation relating to tax administration and controversies? Other than legislation, are there other binding rules for taxpayers and the tax authority
Switzerland
17 Oct 2019
3
TBTF: Do Increased Capital Requirements, Bail-In Powers And Resolution Authority Solve The Problem?
Ten Years Ago, On 16 October 2008, The Swiss Government And The Swiss National Bank (SNB) Bailed Out UBS AG.
Switzerland
3 Oct 2019
4
Überholte Voraussetzung der Ehrenamtlichkeit bei der Steuerbefreiung
Von der Gewinn- und Kapital- steuerpflicht und indirekt von der Erbschafts- und Schenkungs- steuerpflicht für Zuwendungen werden juristische Personen
Switzerland
3 Oct 2019
5
Swiss Financial Market Supervisory Authority Publishes New Guidelines For Stable Coins
Against the backdrop of the growing number of projects for so-called "stable coins" since mid-2018, the Swiss Financial Market Supervisory Authority ("FINMA") published new guidelines ...
Switzerland
2 Oct 2019
6
Enforcement Of Judgments
The identification of the debtor's assets is key in the enforce¬ment of judgments or awards. Under Swiss law, the resources available to a party to identify another party's assets are quite limited, save for the information which is publicly available.
Switzerland
24 Sep 2019
7
Swiss Regulator Further Restricts Mortgage Loan Requirements
The Swiss Financial Market Supervisory Authority announced on 28 August 2019 that it had recognised as minimum standard the amended Guideline of the Swiss Bankers' Association.
Switzerland
12 Sep 2019
8
Vorkaufsrechte an Immobilien beim Verkauf einer Gesellschaft (Share Deal)
Vorkaufsrechte an Grundstücken sind in der Immobilienpraxis weit verbreitet. Vertraglich werden solche oft in Mietverträgen oder aber in speziellen Vorkaufsverträgen
Switzerland
9 Sep 2019
9
Corporate Tax 2019
The amount of outbound and inbound M&A transactions continued to grow in 2018. The record-breaking 493 transactions involving Swiss companies and investors were reported
Switzerland
2 Sep 2019
10
Zahlungen an Mitarbeiter von Dritten – steuerbares Einkommen aus unselbständiger Erwerbstätigkeit
Bei erfolgreichen Unternehmensverkäufen sind Zahlungen des Verkäufers an ausgewählte Mitarbeitende häufig anzutreffen
Switzerland
2 Sep 2019
11
Opting Out Of The Domestic Arbitration Regime And Into The International Arbitration Regime, And Vice Versa: The Case Of Switzerland
The lex arbitri of Switzerland is well-known for affording parties maximum autonomy and procedural flexibility.
Switzerland
2 Sep 2019
12
Swiss Financial Market Supervisory Authority Introduces Strict Requirements For Payment Transactions On Blockchain
On 26 August 2019, the Swiss Financial Market Supervisory Authority FINMA published the FINMA Guidance 02/2019 regarding payments on the blockchain (the "Guidance").
Switzerland
29 Aug 2019
13
Alternative Investment Funds 2019
The establishment and operation of Alternative Investment Funds ("AIFs") (and their managers) is governed by the Federal Act on Collective Investment Schemes of 23 June 2006
Switzerland
15 Aug 2019
14
Competition Law
he Swiss Act on Cartels ("CA") (Kartellgesetz, Loi sur les cartels) distinguishes three types of conduct that are subject to regulation:
Switzerland
15 Aug 2019
15
New Capital Contribution Principle Restrictions
In a referendum held on May 19 2019, the Federal Act on Tax Reform and AHV Financing (TRAF) was adopted by the Swiss people and the cantons.
Switzerland
5 Aug 2019
16
Mergers & Acquisitions 2019 - Eighth Edition
The regulatory environment in Switzerland is still very investor-friendly for the following three main reasons: limited investment restrictions
Switzerland
2 Aug 2019
17
Initial Public Offerings
For any company, the decision to go public is a key milestone in its development.
Switzerland
19 Jul 2019
18
Swiss Export Risk Insurance SERV, Project Finance And Capital Markets - A Challenging Combination
Insurance products of the Swiss Export Risk Insurance SERV («SERV»), the Export Credit Agency («ECA») of Switzerland, have become increasingly popular as a component of large project finance
Switzerland
19 Jul 2019
19
Disclosure Of Beneficial Owners And The Slow Death Of Bearer Shares: The Implementation Of The Recommendation Of The Global Forum On Transparency
On 21 June 2019, the Federal Assembly passed the Federal Act on the implementation of the recommendations of the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Act).
Switzerland
15 Jul 2019
20
Authorization Pursuant To Article 271 Para. 1 Swiss Criminal Code (SCC) For Direct Cooperation With The Financial Industry Regulatory Authority (FINRA)
With its ruling of 28 May 2019, the Federal Department of Finance (FDF) granted our client, a Swiss-domiciled company
Switzerland
15 Jul 2019
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