New EU matrimonial and partnership property regulations now effective

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Related briefings

Intra-group debt financing: updated safe haven rates and thin capitalisation rules

By Maurus Winzap, Fabienne Limacher On 31 January 2019 the Swiss Federal Tax Administration (SFTA) published the 2019 safe haven interest rates to be used to intra-group loans. Against this backdrop, this provides an overview of the relevant Swiss tax rules associated with determining whether intra-group financing constitutes equity or debt for tax purpose and […]

The International Comparative Legal Guide to: Private Client 2019

By Philippe Pulfer, Olivier Sigg Welcome to the 2019 edition of The International Comparative Legal Guide to Private Client which I am delighted to introduce this year. The Guide covers a comprehensive and diverse range of articles that would pique the interest of any domestic or international practice client adviser. The publication is designed to provide readers […]

New strategy for providing free access to government data

By Jürg Schneider, Christophe Gösken On 30 November 2018 the Federal Council adopted a new open government data strategy for providing the public with free access to government data. From 2020 onwards, all government data will gradually be made available for free and in a computer-friendly format. Replacing a previous version, the new strategy is mandatory for the […]

Swiss Federal Tax Administration puts an end to rulings from January 2019

BY Maurus Winzap On 15 November 2018 – in the context of the bill on the Federal Act on Tax Reform and AHV Financing (TRAF) (formerly referred to as ‘Tax Proposal 17’) – the Swiss Federal Tax Administration (SFTA) announced that, as of 1 January 2019, it will abstain from granting rulings which safeguard the federal […]

Potential tax controversies in wealth management

By Robert Desax Place of effective management (POEM) Companies are subject to Swiss unlimited taxation if they have their seat or their POEM in Switzerland. The same rule also applies in intercantonal situations.  A non-Swiss company is subject to unlimited taxation in Switzerland if it is effectively managed in Switzerland. Swiss case law and practice: POEM […]

Latest Briefings

A borrower can now challenge symbolic possession under the Sarfaesi Act

The Hon’ble Supreme Court (SC), in its recent decision in the matter of M/s Hindon Forge Pvt. Ltd. & Anr. v State of Uttar Pradesh [(Civil Appeal No 10873 of 2018 along with Civil Appeal No 10874 of 2018)] (Appeals) held that a borrower can prefer an application under Section 17 (1) of the Securitization […]

New law on validity of wills in Cayman

By Anthony Partridge, Fraser Allister The Cayman Islands’ Formal Validity of Wills (Persons Dying Abroad) Law, 2018 came into effect on 1 February 2019. The law is important to people who own shares in Cayman Islands companies or have interests in Cayman Islands investment funds for example, and offers far greater flexibility for international clients who wish […]

Brexit worries drain confidence in EU reference procedure

In a legal first, Brexit prevents High Court from clarifying if it has jurisdiction in a human rights claim against the EU. The Kosovo victims of serious human rights abuses from two decades ago bring damages claims against the EU. On 13 February 2019 the High Court in the case of Tomanovic v EU [2019] […]

Litigation funding 2019 – United Arab Emirates

By James Foster, Courtney Rothery We have authored the inaugural UAE chapter in the annual Guide to Litigation Funding published by Law Business Research (part of the “Getting the Deal Through” series). This is the third edition of the global survey of the law and practice of litigation funding. With the third-party funding of litigation and arbitration […]

The Bluberi CCAA proceedings: litigation funding in insolvency

By Patrice Benoit, Geneviève Cloutier On February 4, 2019, the Court of Appeal of Quebec released its decision in the matter of Callidus Capital Corporation and al. v. 9354-9186 Québec Inc. (formerly Bluberi Gaming Technologies Inc.).  With the increase in third party litigation funding, we are now seeing it being used in the insolvency context and the Court of […]

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