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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…

6 days ago

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…

4 weeks ago

Swiss stablecoin: Switzerland is playing its trump card in the race for regulation

Switzerland faces a dual challenge: maintaining its competitiveness and appeal whilst ensuring investor protection and the stability of the financial…

1 month ago

Financial intermediaries: the chain of criminal liability (part one)

A five-part series: from individual errors to organisational failings, how criminal risk materialises and what recent case law tells us.

2 months ago

40%: the tax threshold that redefines French-Swiss teleworking!

The new French-Swiss tax agreement, which came into force in 2026, provides a long-term framework for cross-border teleworking, but imposes…

2 months ago

France: what will taxation look like in 2026?

With no compromise reached within the allotted time frame, budget discussions will resume in January, bringing with them a host…

4 months ago

Company director and contract with oneself: Yes, but…

Case law has ultimately identified a number of important principles. A recent decision of the Federal Supreme Court helps illustrate…

6 months ago

Inheritance and banking information: what access do heirs have?

The protection of banking information does not end with the account holder: Heirs must be patient and prove their entitlement…

7 months ago

Red card in case of dormant cash

The Paris Court of Appeal closes the door on eligibility for the ‘Dutreil’ scheme.

8 months ago

AMLA and criminal liability of companies in cases of money laundering

Since its introduction into Swiss law on 1 October 2003, corporate criminal liability has given rise to little published case…

9 months ago