The development and use of blockchain technology has been so increasingly dynamic that it is difficult to predict future trends from a tax law perspective.
Blockchains, Smart Contracts, Decentralised Autonomous Organisations and the Law: Perspectives of a Distributed Future
The growth of Blockchain technology presents a number of legal questions for lawyers, regulators and industry participants alike. This book identifies the legal challenges posed by cryptocurrencies, smart contracts and other applications of Blockchain, questioning whether these challenges can be addressed within the current legal system, or whether significant changes are required.
Shareholders‘ agreements for closely held companies under Swiss law. Swiss company articles and organisational regulations do not legally bind shareholders to do more for a company beyond paying their share subscription price and notifying the company about shareholdings, related beneficial owners and direct or indirect share transfers
Begründung und Verkauf von Stockwerkeigentum
Is surveillance of insured parties lawful? In case of doubt regarding eligibility for benefits, insurers in Switzerland (particularly accident and disability insurers) have a long record of hiring investigators to conduct surveillance in order to prevent abuse and to adjust or reclaim benefits if the doubt proves founded.
In an increasingly demanding tax and regulatory environment,
the introduction of new tax rules has created a wide range of complex requirements for financial
Wer an einer Ausschreibung durch eine öffentliche Vergabestelle teilnimmt,
sollte die Ausschreibungsunterlagen frühzeitig und sorgfältig studieren. Ein besonderes
Augenmerk gilt den Eignungs- und Zuschlagskriterien sowie den einzuhaltenden
Statutenauslegung im Übernahmekampf –
wer soll Sika kontrollieren? Schweizer Wurzeln und globale wirtschaftliche
Bedeutung der Sika-Gruppe
Interpretation of company articles in Sika takeover Battle. A recent Zug Cantonal Court decision sheds light on the way that Swiss company articles of association must be interpreted under Swiss company law in cases in which they are not only applicable internally among a few shareholders, but also have an effect on third parties.
El presente artículo también explora el impacto de la protección del derecho a la privacidad y secreto de los inversores/dueños
de la riqueza, en un contexto de presión internacional para implementar el intercambio automático de información
Partial revision of Federal Act on Insurance Contracts. In 2013 the Federal Parliament rejected a bill for a total revision of the Federal Act on Insurance Contracts, with an order to the Federal Council to elaborate a partial revision on selected subjects. The Federal Council drafted an amended bill and recently initiated consultation proceedings on the proposals.
New Federal Court decision on business judgement rule. A recent Swiss Federal Court decision clarified the circumstances under which the personal liability of board members or managers of a Swiss company for their business decisions and omissions can be reduced by applying the so-called ‚business judgement‘ rule or, if the related prerequisites are not met in a particular case, based on other grounds.