Suchergebnisse für gage

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…

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…

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.

Mystery Shopping als Teil der Compliance

In this paper we argue that mystery shopping shall be part of the compliance in the financial services industry. Laws like FIDLEG try to regulate the conduct of ­financial service providers, which is checked by written documentation. However, there are substantial doubts that those documents do not correctly reflect the interaction between advisor and customer. Based on the­ ­example of the…

Förderung der ökologischen und sozialen Verantwortung durch den Bund im öffentlichen Beschaffungswesen und in der Privatwirtschaft

The Federal government has committed itself to setting a good example in the Sustainable Development Strategy 2016–2019 and in the 2030 Agenda. Sustainable development is a constitutional mandate that must also be taken into consideration in public procurement procedures. The pressure from parliamentarians seems to be bearing fruit and accordingly, as part of the total revision of the Swiss…

L’émission d’actions digitalisées comme moyen de financement de l’innovation et des PME

Switzerland is a world-leading nation in terms of entrepreneurship and promotion of innovation. Its universities produce a high number of start-ups. Its economy is based on a web of small and medium-sized companies, which make for the bulk of the country’s economic activity. Paradoxically though, the Swiss capital markets are relatively inefficient in channeling savings to companies. Only a…

Le droit à l’information de l’administrateur et sa mise en œuvre judiciaire

This article deals with the right to information and ­inspection of a member of the board of directors (Article 715a of the Swiss Code of Obligations, CO) and the possibility, recently acknowledged by the Federal Tribunal, to raise a claim based on such right. The implementing of Article 715a CO in court gives rise to a number of questions. Often, time is of the essence and a court decision may…

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…

Editorial

A l’aube d’une révision du droit de la société anonyme qui semble enfin prendre forme, ce numéro pré-­estival de notre revue traite de thèmes bigarrés, qui reflètent ou non l’actualité de cette…