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Related briefings

Structured Finance & Securitisation

By Patrick D Dolan What legislation governs securitisation in your jurisdiction? Has your jurisdiction enacted a specific securitisation law? Securitisation has developed in Switzerland without specific supporting legislation, and there is no regulatory authority for securitisation transactions. Accordingly, the general legal framework is relevant as for any other financing transaction, such as the Swiss Code […]

Tax Newsletter: Switzerland adopts new corporate tax reform

By Maurus Winzap, Robert Desax On 19 May 2019 the Swiss voters approved the new corporate tax reform. The reform will set the basis for new rules on Swiss corporate taxation and will secure and enhance Switzerland’s overall attractiveness as a business location. The measures will enter into force in 2020. The new proposal aims […]

Comparative guide corporate tax – Switzerland

By Fouad G. Sayegh, Robert Desax 1. Basic Framework 1.1 Is there a single regime or is the regime multi-level (eg, federal, state, city)? Swiss taxes are levied at three levels: federal, cantonal and communal. 1.2 What taxes (and rates) apply to corporate entities which are tax resident in your jurisdiction? The two main taxes […]

Data Protection & Cybersecurity

By Jurg Schneider, David Vasella, Hugh Reeves 1. Basic National Legal Regime 1.1 Laws On a federal level, the Swiss Constitution of 18 April 1999 protects the right to privacy, in particular the right to be protected against misuse of personal data (Article 13). The collection and use of personal data by private bodies are […]

Latest Briefings

Guernsey’s new ILS hybrid – getting even closer to the risk

Carey Olsen partner Christopher Anderson recently introduced the concept of a hybrid vehicle for use in the insurance-linked securities (ILS) industry. Here, he explains how and why he came up with the idea of the world’s first ILS hybrid. As is often said, the best ideas are always the simplest. That is reassuringly accurate for […]

Fracking, protestors and injunctions against ‘persons unknown’: Court of Appeal offers guidance amid controversial context

By David Manda, Ruth Ormrod In the recent case of Boyd v Ineos Upstream, a hotly anticipated appeal involving fracking protestors, the Court of Appeal has provided guidance on the highly topical subject of bringing injunctions against ‘persons unknown’.  Walker Morris’ specialist Real Estate Litigators David Manda and Ruth Ormrod explain and offer some practical advice.

Employment legislation update – May 2019

By David Smedley, Andrew Rayment, Shakeel Dad The last few months have seen many announcements in relation to changes expected in the employment law arena. With new information being received almost weekly, our legislation update sets out the changes in chronological order and highlights the headline points together with the proposed or confirmed implementation dates.

Case Law Update – May 2019

Nosworthy v Instinctif Partners Ltd UKEAT/0100/18 – ‘Bad leaver’ provision requiring forfeiture of shares and loan notes was not unlawful In this case, the Employment Appeal Tribunal (EAT) held that a bad leaver provision forcing an employee to give up her shareholding if she resigned was not an ‘unconscionable bargain’. Nor was it void as […]

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