Suchergebnisse für contrat de travail

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)…

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…

Le droit bancaire privé suisse 2019 / Das schweizerische Bankprivatrecht 2019

Cette chronique s’allonge chaque année. Sa consultation en devient moins aisée. Pour faciliter son accès aux lecteurs nous avons introduit trois nouveautés.

In the Business of Influence: Contractual Practices and Social Media Content Monetisation

In 2018, 300 hours of content were uploaded on Youtube every minute. Most of it is generated by regular people who share content for a living, and those who amass enough followers are known as influencers. Traditionally, media laws have controlled aired content. Nowadays, broadcasting decentralisation and social media trends such as influencer marketing challenge the rationale and application of…

Enquêtes internes et secret professionnel de l’avocat

The Federal Court recently rendered two decisions on the issue of the protection of the lawyer’s professional secrecy within the context of internal inquiries. These decisions represent an important step, since there were contradictory opinions in legal writings on the issue of whether lawyers’ participation in internal inquiries should be regarded as a typical activity, and consequently covered…

Das schweizerische Bankprivatrecht 2018 / Le droit bancaire privé suisse 2018

Das Jahr 2018 brachte einen reichen Fundus an Entscheiden im privaten Bankrecht. Etliche davon schreiben Geschichten fort, über die wir bereits in früheren Übersichten berichtet hatten. Dazu gehört die Klage des Drogeriekönigs Müller gegen die Bank J. Safra ­Sarasin im Zusammenhang mit den sogenannten Cum-­Ex-Geschäften (r34), die Fortsetzung der Verantwortlichkeitsklage der Glarner…

La digitalisation du point de vue des consommatrices et consommateurs

Digitalization from the consumer’s point of view can take several forms. Sharing economy, social networks, e-commerce: the digital world for consumers is a vast planet whose various aspects have to be understandable. And consumers cannot be summarized in only one category. This rapid development implies that our legislation must be adapted without hindering the ­dynamism of these markets…

Wie die Arbeit, so der Lohn – Vergütung in privaten und kotierten Gesellschaften

Rising executive pay is a vital topic for shareholders, proxy advisors, academics and the wider public. It is worth noting that the remuneration of auditors for their audit services has hardly attracted shareholder attention even though falling audit fees may be a reason for weaknesses in corporate control. In this perspective it looks like an anomaly that the remuneration of the party…

Le droit des sociétés 2017/2018 / Das Gesellschaftsrecht 2017/2018

Au cours de l’année écoulée, en plus du point final porté à l’affaire Sika (1.), un certain nombre de décisions se sont distinguées. Le Tribunal fédéral est revenu sur l’exorbitance des conventions d…