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Switzerland
The next major innovation with an impact on the notarial profession in Switzerland concerns the large-scale digitisation of the notarial profession. At present, the authentic instruments are drawn up on…
Switzerland: Minimum tax rate for large corporations: introduction of the OECD project in Switzerland
Approximately 140 countries, including Switzerland, have agreed to implement the Organisation for Economic Co-operation and Development (OECD) project to ensure that large, internationally active corporations pay a minimum tax rate…
Switzerland: Fiscal reclassification of indirect property ownership in Switzerland: caution required!
While to date the indirect holding – i.e. through the French mechanism of the Société Civile Immobilière (property investment company, hereinafter “SCI”) – of real estate in France by Swiss…
Switzerland: Swiss reform of legislation on construction defects: protection for buyers!
Swiss construction law and real estate sales law, although satisfactory in general, are not without their idiosyncrasies, the practical significance of which sometimes turns out to be rather unfortunate. Take,…
Switzerland : The new Swiss data protection law with European standards!
By decision of 31 August 2022, the Swiss Federal Council established the date of entry into force of the new, completely overhauled Federal Data Protection Act and the implementing provisions included in…
Switzerland : Modernisation of the inheritance law
The modernisation of Swiss inheritance law represents a significant part of the numerous legal reforms that will come into effect on 1 January 2023. These legal reforms have been introduced because certain…
Switzerland : Changes to same-sex couples civil status
Changes to Swiss civil status In Switzerland, up until 30 June 2022, a distinction was made between “ordinary” marriage for opposite-sex couples and “registered partnerships” for same-sex couples. As of…
Fact Sheet 3: The statutory matrimonial property regime (in the absence of a marriage contract)
This Fact Sheet No. 3 (2022) aims to present an overview of the various matrimonial property regimes applicable in the
absence of a marriage contract in all member countries of the LEXUNION network (Belgium, Spain, France, Italy, Netherlands, Switzerland, United Kingdom).
Switzerland : Revision of company law
Company law is set to be modernised, with effect from 1 January 2023. The new law will include an easing of the provisions on foundation and capital: the use of…
Switzerland : Marriage for all
Switzerland is one of the last European countries to introduce “marriage for all” into its legal order. Up to now, same-sex couples had to make do with the institution known…