Aktuelle Ausgabe

SZW 2/2020

Themen

Editorial

Prof. Dr. iur. Luc Thévenoz, Prof. Dr. iur. Susan Emmenegger LL.M.
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Mise sous scellés et infractions financières: développements récents

The sealing of evidence is a procedural tool of great relevance, notably in the context of economic offences. The case law on this measure is important and sometimes uncertain. This is especially true in administrative criminal law: the practical importance of this area of law has been steadily increasing these past years while its procedural provisions appear to be outdated. This paper deals…

Schutzzweck der Inhaltskontrolle von allgemeinen Geschäftsbedingungen

This article examines the reason for and justification of controlling the content of general terms and conditions by the legislator and the courts. Based on various individual and institutional protection concepts, it analyzes what the purpose of such content control can and actually should be. This contribution uses a legal theo­ry and law and economics research approach. The results of the…

LEFin-LSFin: des assujettis face aux nouveaux organes et organismes

The regulations governing financial institutions and services are bringing new actors – such as portfolio managers and trustees – within the scope of FINMA su­pervision, supported by a reformed self-regulatory framework. It is worth comparing the latter with the set of rules and organizational measures adopted for the registration of client advisors and the control of prospectuses for securities…
Prof. Dr. iur. Christian Bovet LL.M., Valentine Delaloye MLaw
SZW-RSDA 2/2020 | S. 117

La fin des rapports de travail du banquier : concurrence et bonus

The end of the banker’s working relationship is sometimes conflicting. The sticking points generally concern non-competition clauses and the payment of bonuses. The purpose of this article is to set out the rules applicable in this area in a way that both presents the legal principles and promotes practical solutions. In particular, the possibility of imposing a non-competition clause on the…

Pièges fiscaux du contrat de prêt

This contribution deals with the tax « traps » of the loan agreement. Loans are usually quite simple from a tax standpoint since they are neutral. Yet, the author examines three specific instances where things do not turn out so well. The first of which is the cancellation of ­indebtedness, which may result in taxable income ­(Article 16 par. 1 or Article 18 par. 1 Direct Federal Tax Law)…
Dr. iur. Fabien Liégeois LL.M.
SZW-RSDA 2/2020 | S. 138

Les données bancaires pseudonymisées – Du secret bancaire à la protection des données

Law strictly restricts the transfer of personal data and data protected by banking secrecy, especially outside of Switzerland. Personal data is defined as all information relating to an identified or identifiable person. Similarly, legal scholarship and case law hold that banking secrecy protects only client identifying data. The ability to identify the relevant person is thus core to both data…

Les frais de procédure et d’investigation sous pression

There has been a sharp increase in appeals relating to FINMA’s investigation and litigation costs. This article takes up recent case law and examines in detail all the legal questions that have been submitted to the federal judges over the past twelve months. The current FINMA’s practice of charging procedural costs to individuals and legal entities irrespective of whether or not they are subject…
Dr. iur. Guillaume Braidi LL.M.
SZW-RSDA 2/2020 | S. 168

Der fingierte Bedingungseintritt und das Schiedsgutachten

Die beiden Brüder A.A. und B.A. haben mit Kaufvertrag vom 16. Mai 1986 von ihrem Vater ein Grundstück inklusive des darauf befindlichen Hotel- und Restaurantbetriebs zu Gesamteigentum erworben. Hinsichtlich der Regelung der Rechtsbeziehung der beiden Käufer verweist dieser Vertrag auf eine gesondert zu schliessende Vereinbarung. Noch am gleichen Tag haben die beiden Brüder eine separate…
Mag. iur. Magda Aref LL.M., Prof. Dr. iur. Hans Caspar von der Crone LL.M.
SZW-RSDA 2/2020 | S. 209

Vorschau SZW 3/2020

Corporate Purpose and Board of Directors

Mathieu Blanc

Good Corporate Governance

Dieter Gericke / Michael Lüchinger

Prüfungsrecht und -pflicht der AG und Global Forum-Gesetz

Markus Vischer

Clauses statutaires relatives au transfert des actions de la SA

Guy Mustaki / Joséphine Schwab

Entrepreneuriat et incapacité

Margareta Baddeley / Rita Trigo Trindade

Generalversammlungen von AG: Landsgemeinden oder Chatrooms?

Peter V. Kunz

Prospektpflicht nach FIDLEG

Matthias Courvoisier

Le droit des sociétés 2019/2020

Walter A. Stoffel / Alexandra Vraca

Gerichtliche Durchsetzung des Auskunftsrechts. Urteil des HGer Zürich vom 2. September 2019

Keivan Mohasseb / Hans Caspar von der Crone

SZW

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