Newsflashes
Latest development on withholding tax refund requirements
28.11.2024
In its decision of 3 October 2024 (BGer 9C_635/2023), the Federal Supreme Court shifted the focus for the examination of the withholding tax refund requirements in connection with …
Newsletters
Quo Vadis Lex Koller?
18.11.2024
The acquisition of residential real estate by non-Swiss nationals residing outside of Switzerland is restricted based on the Lex Koller. The history of the Lex Koller is marked …
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Vibeke Berning Johansen
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Newsletters
AI Regulation in the Financial Sector
21.10.2024
Switzerland has not yet introduced an AI-specific regulatory framework. Financial institutions utilizing AI must comply with the general legal framework and FINMA’s supervisory expectations.
Newsflashes
FINMA circular on consolidated supervision of financial groups
12.09.2024
On September 2nd, 2024, the Swiss Financial Market Supervisory Authority ("FINMA") published a draft circular (the "Draft Circular") on the consolidated supervision of financial groups under the Banking …
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Financial Market Infrastructure Act REFIT
27.08.2024
While the Swiss Financial Market Infrastructure Act (FMIA) by and large achieved the intended goals, some adjustments are proposed in the context of the first FMIA REFIT that …
Newsflashes
Swiss-US Data Privacy Framework: Adequacy Decision for Certified US Companies
14.08.2024
The Federal Council has decided on 14 August 2024 that the new Swiss-US Data Privacy Framework (DPF) allows for the secure exchange of personal data between Switzerland and …
Newsflashes
FINMA Guidance 06/2024 on Stablecoins
30.07.2024
On 26 July 2024, the Swiss Financial Market Supervisory Authority FINMA (FINMA) published its FINMA Guidance 06/2024 on Stablecoins: risks and challenges for issuers of stablecoins and banks …