Related briefings

Merger control – trends & developments in Switzerland

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…

Tax domicile of legal entities – not always so clear

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.

The Insolvency Review 2020: Switzerland

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.

Patent box and R&D super deduction: Are they worth the effort?

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 […]

Latest Briefings

Privy Council emphasizes primary role of trial judge as decision-maker in shareholder disputes

In the context of an unfair prejudice claim, the Privy Council recently overturned the decision of the Eastern Caribbean Court of Appeal and restored the decision of Leon J. of the Commercial Court of the British Virgin Islands, in effect ordering a mandatory buy-out, at a price to be determined by the court, of minority shareholdings by the majority shareholder whose acts were found to be oppressive, unfairly discriminatory and unfairly prejudicial to the minority, pursuant to section 184I of the BVI Business Companies Act.

BVI Company Law Series – Continuations In

In this first of two notes relating to continuations (sometimes referred to as migrations or redomiciliations), we look at the requirements and processes for companies which want to continue from one jurisdiction to the BVI.

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