The criminal liability chain and searches
How should a company respond to a search? An overview of the rules governing the duty to hand over documents and the sealing of evidence.
The Tax Treatment of French Sociétés Civiles Immobilières (SCIs) in Switzerland
Many Swiss residents who own real estate in France hold such property through a French SCI.
The Non-Competition Clause in the Digital Age
Not all electronic signatures allow a non-compete clause to be validly concluded.
The criminal liability chain and failure to report to MROS
Relationship managers, the compliance department and the institution itself are all exposed to criminal liability in the event of a failure to report to MROS.
Dutreil Pact: stricter, yet still essential
The Dutreil regime remains a highly valuable tool for business succession planning, including in a French-Swiss context, despite increasingly stringent requirements.
The criminal liability chain and verification of the BO’s identity
This fourth article in our series addresses the often-overlooked criminal risk associated with a lack of vigilance in financial transactions.
The Legal Characterisation of a Banking Relationship Through Indicia
Whether it is asset management, investment advice or execution-only services, everything ultimately depends on the indicia that characterise the relationship between a bank and its client.
The criminal liability chain and the punishability of the company
The increase in proceedings for organisational failings calls for greater vigilance in the implementation of preventive measures.
New ANRA: A barrier to cross-border mergers and acquisitions?
The Federal Council has opened a consultation on a preliminary draft revision of the Act on the Acquisition of Immovable Property in Switzerland by Foreign Non-Residents (ANRA).
The criminal liability chain and money laundering by omission
The tightening of anti-money laundering requirements is leading financial intermediaries to treat a lack of due diligence as an independent criminal risk.
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