Foundation Law

On 27 and 28 January 2025, the Swiss Federal Tax Administration (SFTA) published two updated circulars relating to interest rates recognised for tax ...

On 29 January 2025, the Swiss government, i.e. the Federal Council, lifted Swiss protective measures introduced when the European Union ("EU") refused ...

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 ...