AuthorS
Markus Dörig
Jeannette Wibmer
Introduction
New limitations on cash pooling? Cash pooling is often used within a group of companies for financial management optimization purposes. However, a recent Zurich Commercial Court decision risks jeopardising the use of cash pooling by setting overly onerous standards for the characterisation of an intra-group payment in the
cash pool as a legally permitted intra-group loan.
