Related briefings

Life sciences law review – Switzerland

Switzerland harbours many sectors of the life sciences industry. Swiss research, development and production are well known in all corners of the planet. Switzerland is home to world leaders and is the origin of many groundbreaking ideas turned into successful start-ups, some set to become top players within a generation. The Federal Institutes of Technology […]

Epilogue to post-Achmea saga – time to reassess structure of EU investments

On 5 May 2020, all but four EU Member States have signed an agreement to terminate their intra-EU bilateral investment treaties. What are the consequences for the protection of EU investments? How does this agreement affect pending arbitration proceedings? And how should investors react in order to ensure adequate protection?

Private mergers and acquisitions in Switzerland

The Q&A gives a high level overview of key issues including corporate entities and acquisition methods, preliminary agreements, main documents, warranties and indemnities, acquisition financing, signing and closing, tax, employees, pensions, competition and environmental issues.

Covid-19 update: Emergency loan scheme for start-ups

The existing emergency loan scheme for businesses facing liquidity issues as a consequence of the Covid-19 pandemic is tied to annual turnover (with one limited exception). Given that many start-ups only generate little or no revenue during their first years of operation, they have effectively been excluded from meaningful relief under the scheme.

New step-up on migration instrument introduced (Switzerland)

Key features of step-up on migration Tax optimisation of cross-border payments As of 1 January 2020, foreign companies can take advantage of a tax-neutral step-up of built-in gains (including self-created goodwill) to fair market value for Swiss direct tax purposes when relocating their legal seat, effective place of management or assets, business units and functions […]

Latest Briefings

Covid-19 & green finance: What next?

In this feature article, Mark Oliphant of The International Stock Exchange Group goes from Brexit and through COVID-19 to explore the impact so far on, and the prospects for the future of, green finance and the wider sustainable investing market.

Virtual roundtable: In a period of unknown, how can we make a difference?

Following the success of our first Virtual Roundtable, we are pleased to announce details of the next session. The expert panel will continue their discussion around current priority pain points, challenges and opportunities. They will share more insights into the shifting workplace culture, and how they are adapting to new ways of working during the […]

Covid-19 – charity AGM restrictions in the Isle of Man

The COVID-19 pandemic and associated restrictions place unprecedented difficulties on Isle of Man registered charities holding their Annual General Meeting (AGM). Due to the recent implementation of measures regarding social distancing, isolation and restrictions on travel and movement, the logistics of a charity holding an AGM in the usual manner is not possible. The Isle of Man Attorney General has issued some guidance to assist Manx charities over the coming months.

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