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CMS von Erlach Poncet AG

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Switzerland - Federal Court confirms Refund of Withholding Tax for Investments held through Collective Investment Schemes

Switzerland - December 28 2016 By judgement dated 15 September 2016, the Swiss Federal Court overturned a decision of the Federal Tax Administration which had rejected the claim

CMS guide to electricity - Switzerland

Switzerland - September 1 2015 Although Switzerland is a non EU-member state, Switzerland and the EU have been closely cooperating for many years. Since 2007 Switzerland has been

CMS Guide to Interim Measures - Switzerland

Switzerland - March 22 2016 On 1 January 2011 Switzerland faced the dawn of a new era in litigation. Due to its federal state structure, until this date civil procedural law was

Warranties in supply contracts - Switzerland

Switzerland - November 23 2015 In general, the same provisions of the Swiss Code of Obligations apply for B2B contracts as well as for sales contracts vis-à-vis consumers

Farewell to bearer shares and introduction of criminal sanctions for violations of transparency obligations?

Switzerland - March 7 2018 On 17 January 2018, the Swiss Federal Council launched the consultation (Vernehmlassung) on the implementation of the recommendations of the Global

Farewell to bearer shares and introduction of criminal sanctions for violations of transparency obligations?

Switzerland - March 7 2018 On 17 January 2018, the Swiss Federal Council launched the consultation (Vernehmlassung) on the implementation of the recommendations of the Global

Distinction between administrative assistance in tax matters and legal assistance in criminal matters

Switzerland, USA - February 26 2018 On December 18 2017 the Federal Supreme Court rendered a landmark decision preventing the Swiss Federal Tax Administration (SFTA) from transmitting

FINMA ICO Guidelines

Switzerland - February 23 2018 On 16 February 2018, the Swiss Financial Market Supervisory Authority FINMA has published guidelines (Guidelines) for enquiries regarding the

More Cocoa Powder for the Swiss? The Swiss view on the "Nutella gap"

Switzerland - December 5 2017 Should Ferrero, the producer of Nutella, be hindered to produce a Swiss-style Nutella just for the Swiss market with more cocoa powder than the

Fallout of FATF mutual evaluation report on Switzerland

Switzerland - December 4 2017 In the aftermath of the fourth mutual evaluation of Switzerland's dispositive to combat money laundering and terrorist financing by the Financial