This annual report on jurisprudence in Swiss competition law in 2019/20 summarizes the most important cartels, abuse of dominance and merger cases in this period. It further contains some comments on three state aid cases falling under the bilateral air transport agreement CH-EU in 2020 and on the ongoing reform of the Swiss Cartels Act.
By Bernhard C. Lauterburg And Philipp E. Zurkinden This article provides an overview on the recent practice of the Swiss competition authorities in merger control and on the ongoing reform of the Swiss Cartels Act and the merger control reform respectively…
In June 2020, the U.K. introduced the so-called Part 26A restructuring plan. This new type of restructuring plan has the potential to become highly relevant for the restructuring of international corporations.
It is not always clear, where the primary tax domicile of a legal entity is. This question, however, can have great significance in the light of the considerable differences in taxation levels between cantons or jurisdictions.
Daniel Hayek and Mark Meili published the Swiss chapter in the latest edition of The Insolvency Review. In this chapter, the authors give an overview of the distinctive features of Swiss insolvency laws and current trends.
Since January 1, 2020, the patentbox and the R&D super deduction are available as special tax measures to boost the innovation sector in Switzerland. The cantons have a rather large leeway in the design of the patentbox and the R&D super deduction. This results in considerable intercantonal differences on the Swiss tax landscape. In the […]
If the United Kingdom (UK) and the European Union (EU) do not reach an agreement on the consequences of the UK’s exit from the EU by the end of 2020, a no-deal Brexit becomes a reality.
In this article of Getting The Deal Through, Daniel Hayek and Mark Meili outline the statutory framework for joint ventures in Switzerland and discuss current trends in this area.
The practice regarding the tax treatment of employee benefit plans will undergo three major changes with effect from 1 January 2021. Are these changes also applicable to existing employee benefit plans?
The increasing professionalism of computer game players casts doubt on whether many of them can still class the likes of Fortnite and Call of Duty as a mere hobby.
By Urs Feller, Marcel Frey, Thierry Steib In a recent decision of the Federal Supreme Court (BGer 4A_180/2020 of July 6, 2020), the highest appeal body in Switzerland ruled that in civil proceedings the conduct of the main hearing by video conference against the will of one of the parties contravened the Civil Procedure Code […]
By Daniel Hayek, Mark Meili On 14 October 2020, the Federal Council decided not to extend the measures against bankruptcies caused by COVID-19. The resulting consequences are explained in this newsletter. 1. Background On 16 April 2020, the Federal Council issued the COVID-19-Ordinance on Insolvency Law1 which provides for measures to prevent bankruptcies caused by […]