Sechseläutenplatz Zürich

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Publications

Making Guarantees

Daniel Hayek and Alexander Flink are discussing the impact of a decision of the Swiss Federal Supreme Court dated 16 October 2014 on Swiss up-stream and cross-stream limitation language.

by Daniel Hayek and Alexander Flink in The Lawyer
June 2015

Cash Pooling in Switzerland – impact on financings and M&A transactions

The authors provide a brief overview regarding a recent ruling of the Swiss Federal Court which held that intragroup loans which do not meet a third party test, i.e. are not at arm’s-length transactions, lead to unfavorable consequences under Swiss corporate law, and even brought up the question whether cash pooling transactions may ever meet such a third party test. The article outlines the impact for financings and M&A transactions in Switzerland of said ruling for multinational groups and indicates possible solutions for the future.


Employee Participations – Qualification of the Remuneration on the Disposal of Shares

In practice, there is often a problem of a satisfactory distinction between tax-exempt private capital gains and taxable income from taxable employment in case of disposal of employee participations held as private assets. Dr. Roland Böhi presents the general basics of employee participations and elaborates on the tax issues surrounding this topic.

by Dr. Roland Böhi in Der Schweizer Treuhänder / 2015 / 5
May 2015

Merger Gains and Losses: Accounting and Tax Issues Part Two

In the Steuerrevue, Dr. Roland Böhi explains how merger gains and –losses are managed in cases of an up-stream merger, and down-stream merger and a merger of two sister companies. He expands on accounting, commercial law and tax law issues.

by Dr. Roland Böhi in Steuerrevue / 2015 / Nr. 4
April 2015

Merger Gains and Losses: Accounting and Tax Issues Part 1

In the Steuerrevue, Dr. Roland Böhi explains how merger gains and –losses are managed in cases of an up-stream merger, down-stream merger and a merger of two sister companies. He expands on accounting, commercial law and tax law issues.

by Dr. Roland Böhi in Steuerrevue / 2015 / Nr. 4
April 2015