Suchergebnisse für société en nom collectif

Le droit bancaire privé suisse 2021 / Das schweizerische Bankprivatrecht 2021

Au moment où nous écrivons ces lignes, la Russie envahit l’Ukraine. L’Union européenne et les États-Unis ont adopté de nouvelles sanctions contre plusieurs centaines de personnalités liées au régime…

Les effets des nouvelles règles sur la prescription en droit bancaire et financier

The partial reform of limitation rules in the Code of obligations, effective since 2020, has limited impact on the banking and financial sector. Yet specific matters call for renewed attention. We analyse the consequences of the new 3-year and 10-year limitation rule for claims based on torts and unjust enrichment, specifically in connection with defective transfers of funds, intermediated…

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…

Le fonds de placement contractuel immobilier et la Lex Koller

This contribution discusses the treatment of Swiss real estate funds under the Lex Koller. It explains that for­eigners (in the meaning of Lex Koller) may acquire fund’s units and/or shares or participation certificates in the capital of the fund management company (up to full holding) without a Lex Koller authorization. The analysis takes into account the consequences of such purchases on future…

Editorial

Au moment où nous écrivons cet éditorial, la Commission des affaires juridiques du Conseil des Etats vient d’approuver à son tour une initiative parlementaire proposant d’introduire le trust dans le…

Propositions pour un trust suisse

New voices, including in Parliament, are now calling for the adoption of the trust as an institution of Swiss law. This would provide Swiss residents with a much-needed vehicle for estate planning and structuring. It would also improve the legal certainty and robustness of very common business transactions. Notably it would allow lawyers, notaries and other professionals to protect their clients’…

La banque exposée aux prétentions de tiers : art. 402 CO et rétention ­d’actifs de clients

The so-called claw-back suits filed by the liquidators of Fairfield Sentry and other feeder funds involved in Bernard Madoff’s bankruptcy have prompted the defendant banks to secure their recourse against their clients by withholding money and other assets in their custody. This article analyses the legal basis for the retention of client assets under Swiss law. It concludes that, except when the…

Protection des données et nouvelles procédures de communication aux autorités fiscales et de surveillance étrangères

At a time when banking secrecy is shrinking, the lawmaker has decided to redefine the role of data protection in international cooperation procedures with regulatory and tax authorities. The law allows a supervised entity, typically a bank, to transmit confidential information to certain foreign authorities and organizations, but requires it to safeguard the rights of its clients and other third…

Le traitement fiscal des sanctions financières

Until recently, the question of whether penalties of a criminal law nature were to be treated as deductibles expenses for tax purposes was fuelled with controversy. In a judgment delivered on 26 September 2016, planned for publication in the official collection of judgments, the Swiss Federal Court settled the matter in the negative. In essence, the Court held that penalties of a criminal (or…

L’individu face à la surveillance financière suisse : état des lieux et ­discussion sur un assujettissement direct

This article analyses the legal position of individuals subject to the Swiss supervisory provisions. First, it discusses the emphasis and scrutiny placed on individuals when FINMA is considering the granting of authorisations to financial institutions. Secondly, the article analyses the development of legal requirements that apply to individuals as well as the strengthening of FINMA supervisory…