Related briefings

Annual report on jurisprudence in Swiss competition law in 2019/2020

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.

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

Acquisition agreements during Covid-19

Given the ongoing impact of the Covid-19 pandemic, it is timely for us to look closely at material adverse change clauses in the context of a business acquisition.

Capital market trends and expectations for 2021

It has certainly been a profound start to a new decade thus far, and after the events of 2020, what have we noticed in terms of new stock exchange listing trends and what do we anticipate for this current calendar year?

The new how: thriving on change

The world is changing. At lightning-fast speed. This white paper, prepared as part of The Lawyer’s Smarter Working Week, looks at the main drivers for change in more detail and how you can prepare for ‘change3’.

The Changing Face of Digital ID in Jersey and Guernsey

The problem of confirming identity without face-to-face meetings during the COVID-19 pandemic has brought digital systems for the verification of identity (“Digital ID”) into focus, and may well accelerate the transition from paper based to digital systems as the default means of verifying identity. The Guernsey Financial Services Commission (“GFSC”) and Jersey Financial Services Commission […]

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