Latest publications

Is there implicit subordination of shareholder loans made to a company in difficulty?
The Swiss Supreme Court has just handed down an interesting decision on the controversial question of whether and under what conditions loans from persons closely related to a company in difficulty are subordinated.

Overview of the main French-Swiss tax news
The purpose of this study is to provide an overview of current tax developments in Switzerland and France on issues that may be of interest to both jurisdictions.

(Mixed) donation of a property and taxation of the gain
Taxation of property gains is deferred when the property is transferred by donation. A recent ruling by the Swiss Supreme Court clarifies the details.

Churning objectivity: some useful parameters
In private law, churning is not a defined term, and the question of when an asset manager engages in behaviour that constitutes churning depends on several factors.

Is there implicit subordination of shareholder loans made to a company in difficulty?
The Swiss Supreme Court has just handed down an interesting decision on the controversial question of whether and under what conditions loans from persons closely related to a company in difficulty are subordinated.

Overview of the main French-Swiss tax news
The purpose of this study is to provide an overview of current tax developments in Switzerland and France on issues that may be of interest to both jurisdictions.

(Mixed) donation of a property and taxation of the gain
Taxation of property gains is deferred when the property is transferred by donation. A recent ruling by the Swiss Supreme Court clarifies the details.