Filter insights by:
Popular Topics
Tax Regulatory & Compliance Financial Services Corporate Tax Indirect Tax Advisory IT & Digitalisation Legal Services Services
Featured Content
Start-ups: The flexible way to success
AUDIT INDUSTRY, SERVICES, INSTITUTIONS Start-ups: The flexible way to success
The number of start-ups continues to rise. When it comes to innovation, Switzerland is a world leader thanks to its renowned universities. The entire innovation process, from the initial idea through to the launch of a marketable product or service, is often a rocky road on which hurdles from the most diverse subject areas have to be overcome. With Grant Thornton as your start-up partner, you benefit from our valuable experience and expertise from day one.
22 Dec 2021
Transfer pricing – comprehensive policy paper of the tax administration
TAX Transfer pricing – comprehensive policy paper of the tax administration
Transfer prices must comply with the arm’s length principle, according to which transactions between affiliated companies should follow the same conditions that would be agreed between third parties. The Swiss legislator has not enacted any specific laws on transfer pricing. However, the arm’s length principle is implemented on the basis of various provisions in tax laws.
Dr. Stephan Baumann
Philippe Ruggli
| 1 min read | 03 Oct 2024
FINMA brings new FinSA circular into force - Overview of the most important changes
Regulatory & Compliance FINMA brings new FinSA circular into force - Overview of the most important changes
The Swiss Financial Market Supervisory Authority (FINMA) has finalised and published the circular on rules of conduct under the Financial Services Act (FinSA). This will enter into force on 1 January 2025 and aims to create uniform standards for the provision of information and support to clients in the financial services sector. There is a transitional period until 30 June 2025 for the implementation of certain requirements. The circular was discussed intensively during the consultation and criticised by industry representatives. FINMA has taken up various points from the consultation and amended them in the final version but has retained all the essential core content of the draft.
Dr. Fabian Schmid
Dr. Fabian Schmid
| 7 min read | 03 Dec 2024
Trending Articles
Legal Services Overview of the Liechtenstein Foundation / “Stiftung”
Olivier Künzler
Rainer Marxer
| 4 min read | 01 Jan 2023
Mergers & Acquisitions Financial Due Diligence: An essential step in the M&A process
Fabian Kunz
Sébastien Nicolas
| 7 min read | 26 Mar 2025
Legal Services Overview of the Swiss Ltd. / AG
Olivier Künzler
Olivier Künzler
| 2 min read | 01 Jan 2023
Regulatory & Compliance Financial Services Sanctions and Embargoes – FINMA Specifies Requirements for Swiss Financial Intermediaries
Mathias Müller
Mathias Müller
| 4 min read | 28 May 2025
Our latest insights
Between stability and reform: Where Swiss banking regulation needs to evolve
Regulatory & Compliance Between stability and reform: Where Swiss banking regulation needs to evolve
In the "Finance Forum Zürich" special edition of the Handelszeitung of 26 June 2025, Fabian Schmid, Head of Regulatory & Compliance Financial Services, analyzes current developments in the Swiss financial market. He explains why Switzerland is well positioned from a regulatory perspective yet still faces important reform needs.
Dr. Fabian Schmid
Dr. Fabian Schmid
| Less than a minute | 27 Jun 2025
Lessons learned from Credit Suisse: Federal Council communicates measures for bank stability
Regulatory & Compliance Lessons learned from Credit Suisse: Federal Council communicates measures for bank stability
As part of the review of the Credit Suisse crisis, on 6 June 2025 the Federal Council set out the key parameters for comprehensive amendments to laws and ordinances aimed at further developing the existing regulatory and supervisory system in a targeted manner. The aim is to strengthen the financial centre and significantly reduce the risks for the government, taxpayers and the economy as a whole in the event of future crises.
Dr. Fabian Schmid
Dr. Fabian Schmid
| 5 min read | 26 Jun 2025
Grant Thornton multinational platform to expand to include Switzerland, Liechtenstein and the Channel Islands
Press release Grant Thornton multinational platform to expand to include Switzerland, Liechtenstein and the Channel Islands
Grant Thornton Advisors LLC (Grant Thornton Advisors) today announced agreements to expand the multinational platform it formed in January with Grant Thornton Ireland. The platform will now include Grant Thornton Switzerland/Liechtenstein and Grant Thornton in the Channel Islands (known as Grant Thornton Limited, Channel Islands).
Less than a minute | 17 Jun 2025
SAP Consulting & Project Management
Advisory IT & Digitalisation SAP Consulting & Project Management
SAP transformations can be complex, risky and often present unexpected challenges for organisations. A lack of strategy, limited resources, dependence on implementation partners and unclear architecture decisions often lead to delays and risks.
Christopher Oehri
Christopher Oehri
| 3 min read | 13 Jun 2025
Sanctions and Embargoes – FINMA Specifies Requirements for Swiss Financial Intermediaries
Regulatory & Compliance Financial Services Sanctions and Embargoes – FINMA Specifies Requirements for Swiss Financial Intermediaries
Sanction and embargo regulations have gained massive relevance in recent years – both from a regulatory and operational perspective. Global crises, secondary sanction risks and geopolitically motivated restrictions are increasingly affecting Swiss financial intermediaries. While the legal situation is continuously evolving, regulatory authorities are raising their expectations for active management of sanction-related risks.
Mathias Müller
Mathias Müller
| 4 min read | 28 May 2025
New FinSA circular - an overview of the most important challenges
Regulatory & Compliance Financial Services New FinSA circular - an overview of the most important challenges
The FINMA circular on conduct obligations under the Financial Services Act (FinSA) came into force on 1 January 2025, in some cases with a transitional period until 30 June 2025. There is room for interpretation and uncertainty regarding the implementation of many of the provisions of the new circular. We summarise the most important challenges.
Anael Rosalen
Anael Rosalen
| 7 min read | 03 Apr 2025
Financial Due Diligence: An essential step in the M&A process
Mergers & Acquisitions Financial Due Diligence: An essential step in the M&A process
Have you ever considered what lies beneath the surface of a company’s financial performance and what is the real story behind the figures?
Fabian Kunz
Sébastien Nicolas
| 7 min read | 26 Mar 2025
The Federal Council wants to ratify the Council of Europe's AI Convention What challenges will the financial sector face?
Regulatory & Compliance The Federal Council wants to ratify the Council of Europe's AI Convention What challenges will the financial sector face?
The Federal Council wants to ratify the Council of Europe's AI Convention What challenges will the financial sector face?
Dr. Fabian Schmid
Dr. Fabian Schmid
| 6 min read | 24 Mar 2025
Markets in Crypto-Assets Regulation - Need for action for Swiss financial intermediaries
Regulatory & Compliance Markets in Crypto-Assets Regulation - Need for action for Swiss financial intermediaries
he EU Markets in Crypto-Assets Regulation (MiCA) has been fully applicable since 30 December 2024. The new legal framework standardises the EU market rules in the area of crypto assets and thus strengthens market and financial stability as well as investor protection.
Philippe Weyermann
Philippe Weyermann
| 5 min read | 13 Mar 2025
Private markets: regulatory requirements and opportunities following the in-troduction of the L-QIF
Regulatory & Compliance Private markets: regulatory requirements and opportunities following the in-troduction of the L-QIF
Investitionen in Private Markets haben in den letzten Jahren auch in der Schweiz stark an Bedeutung gewonnen. Der regulatorische Rahmen sollte mit dieser Entwicklung Schritt halten.
Dr. Fabian Schmid
Dr. Fabian Schmid
| 7 min read | 07 Mar 2025
Risks associated with the use of artificial intelligence in the financial market - and how these can be identified, limited and controlled
Regulatory & Compliance Risks associated with the use of artificial intelligence in the financial market - and how these can be identified, limited and controlled
After the AI Act came into force in the EU in August last year, AI regulation in Switzerland is now also becoming more concrete.
Dr. Fabian Schmid
Philippe Weyermann
| 5 min read | 17 Feb 2025
Waivers of claims by shareholders: The accounting treatment is decisive for the exemption from Swiss corporate income tax.
Tax Waivers of claims by shareholders: The accounting treatment is decisive for the exemption from Swiss corporate income tax.
The accounting treatment of waiver income is crucial for determining its exemption from Swiss corporate income tax. Recently, the Swiss federal tax authorities issued a new circular letter (number 32a) addressing the financial restructuring of corporations and cooperatives. According to this guidance, waiver income from shareholders that is directly recorded in the company’s equity should always be exempt from Swiss corporate income tax.
Michael Tobler
Michael Tobler
| 1 min read | 05 Feb 2025
Tax-recognized interest rates for advances or loans 2025
Tax Tax-recognized interest rates for advances or loans 2025
Swiss Federal Tax Administration (FTA) annually publishes recognized interest rates applicable for tax assessments of advances and loans in Swiss francs and in foreign currencies.
Dr. Stephan Baumann
Philippe Ruggli
| 2 min read | 30 Jan 2025
VAT Health Check - Ensuring Compliance and Optimizing Processes
TAX VAT Health Check - Ensuring Compliance and Optimizing Processes
A VAT Health Check ensures that a company’s value-added tax obligations are correctly fulfilled and associated compliance risks are minimized. The analysis identifies potential weaknesses in VAT processes and classifications, offering opportunities to optimize and reduce risks while achieving more efficient tax management.
Dr. Matthias Hofer
Dr. Matthias Hofer
| 1 min read | 14 Jan 2025
Double taxation agreement between Switzerland and India: Suspension of the most-favoured-nation clause
Tax Double taxation agreement between Switzerland and India: Suspension of the most-favoured-nation clause
Switzerland suspends the application of the most-favoured-nation clause based on a protocol to the tax treaty between Switzerland and India. Dividend distributions from Switzerland to India until December 31, 2024, will still benefit from this clause.
Michael Tobler
Michael Tobler
| 1 min read | 16 Dec 2024
FINMA brings new FinSA circular into force - Overview of the most important changes
Regulatory & Compliance FINMA brings new FinSA circular into force - Overview of the most important changes
The Swiss Financial Market Supervisory Authority (FINMA) has finalised and published the circular on rules of conduct under the Financial Services Act (FinSA). This will enter into force on 1 January 2025 and aims to create uniform standards for the provision of information and support to clients in the financial services sector. There is a transitional period until 30 June 2025 for the implementation of certain requirements. The circular was discussed intensively during the consultation and criticised by industry representatives. FINMA has taken up various points from the consultation and amended them in the final version but has retained all the essential core content of the draft.
Dr. Fabian Schmid
Dr. Fabian Schmid
| 7 min read | 03 Dec 2024
Load more