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.

To prevent the misuse of bankruptcy, the legislator has decided to amend certain rules with effect from 1st January 2025

Around 15,000 bankruptcies are opened in Switzerland every year. Over 40% of them are suspended due to insufficient assets, making them ineligible for realisation.

Online signature, electronic signature: what’s the difference?

There are a number of principles to bear in mind when deciding whether to sign online, so that the parties involved are aware of a number of points.

RTS Forum – Comment les filiales suisses contournent les sanctions imposées à la Russie?

4 avril 2023 – Webinaire fiscal ASG et FBT Avocats SA – Conseil fiscal aux clients

FBT ranked in Leaders League last edition

La cession d’usufruit de droits sociaux relève du seul droit fixe d’enregistrement de 125 euros