Notional Interest Deduction for Companies in the Canton of Zurich

Seit dem 1. Januar 2024 regelt das Bundesgesetz über die berufliche Alters-, Hinterlassenen- und Invalidenvorsorge vom 15. Juni 1982 (BVG) in Art. 13a ...

Switzerland embraces the Hague Convention on the choice of court agreements to be in force on 1 January 2025.

With the recent rejection of the bill aimed at easing the wealth tax burden for individual shareholders using their shares as a “work tool” in the ...

In two significant rulings dated August 6, 2024, the Swiss Federal Supreme Court (FSC) clarified crucial aspects of legal privilege in internal ...

The Secretariat (Secretariat) of the Swiss Competition Commission (COMCO) has published its closing report on its extensive preliminary investigation ...

In our briefing, we look at the underlying facts of this landmark case, the consequences of the court's decision and offer recommendations for ...