# www.altenburger.ch

> Altenburger is a Swiss law and tax firm with offices located in Zurich, Geneva and Lugano. Since 1978, we built up authority in international business law.

## Home

[Altenburger – Swiss Legal + Tax Firm in Zurich, Geneva, Lugano](https://www.altenburger.ch): Altenburger is a Swiss law and tax firm with offices located in Zurich, Geneva and Lugano. Since 1978, we built up authority in international business law.

## Blog

[Altenburger – Info-Center: Legal + Tax News](https://www.altenburger.ch/blog): Articles and updates in Swiss and international business law. Browse through our content, filter based on your interest and sign-up for our newsletter.
[12th IBA European Corporate and Private M&A Conference - Paris](https://www.altenburger.ch/blog/12th-iba-european-corporate-and-private-m-a-conference---paris): Paris, 8-9 February 2024
[13th IBA European Corporate and Private M&A Conference - Paris](https://www.altenburger.ch/blog/13th-iba-european-corporate-and-private-m-a-conference---paris): Paris, 6-7 February 2025
[14th Annual London Finance and Capital Markets Conference](https://www.altenburger.ch/blog/14th-annual-london-finance-and-capital-markets-conference): London, 20-21 January 2025
[1st YICTA Forum - International Dividend Taxation](https://www.altenburger.ch/blog/1st-yicta-forum---international-dividend-taxation): 27 November 2024
[25ème Journée Romande du Diabète](https://www.altenburger.ch/blog/25eme-journee-romande-du-diabete): 07.05.2022 - 25ème Journée Romande du Diabète
[30th Annual International Private Client Tax Conference](https://www.altenburger.ch/blog/30th-annual-international-private-client-tax-conference): London, 2-4 March 2025
[3rd European Automotive and Mobility Services Conference](https://www.altenburger.ch/blog/3rd-european-automotive-and-mobility-services-conference): 14/15 September - Munich
[4th European Automotive and Mobility Services Conference](https://www.altenburger.ch/blog/4th-european-automotive-and-mobility-services-conference): 13/14 March - Munich
[5th European Automotive and Mobility Services Conference 2025](https://www.altenburger.ch/blog/5th-european-automotive-and-mobility-services-conference-2025): 26/27 March - Munich
[75th Congress of IFA in Cancun](https://www.altenburger.ch/blog/75th-congress-of-ifa-in-cancun): 22-26 October 2023
[76th Congress of the International Fiscal Association in Cape Town](https://www.altenburger.ch/blog/76th-congress-of-the-international-fiscal-association-in-cape-town): 27-31 October 2024
[7th Global Entrepreneurship Conference](https://www.altenburger.ch/blog/7th-global-entrepreneurship-conference): Ready for this year’s edition of the Global Entrepreneurship Conference that will take place in Zurich - 22/23 May.
[A STAR IS BORN: Geneva International Legal Association (GILA) and Altenburger is very proud to be part of its founding members](https://www.altenburger.ch/blog/a-star-is-born-geneva-international-legal-association-gila-and-altenburger-is-very-proud-to-be-part-of-its-founding-members): 
[A Survey of Pro Bono Practices and Opportunities in Various Jurisdictions](https://www.altenburger.ch/blog/a-survey-of-pro-bono-practices-and-opportunities-in-various-jurisdictions): Memorandum prepared by Latham & Watkins LLP for the Pro Bono Institute, August 2012
[ABA International Law Section 2024 - Fall Conference](https://www.altenburger.ch/blog/aba-international-law-section-2024---fall-conference): London, 13-15 November 2024
[Acquisto di fondi in Svizzera da parte di persone all’estero](https://www.altenburger.ch/blog/acquisto-di-fondi-in-svizzera-da-parte-di-persone-allestero): La Rivista, 102/2011, n. 4
[Purchase of real estate in Italy by Swiss nationals](https://www.altenburger.ch/blog/acquisto-di-immobili-in-italia-da-parte-di-cittadini-elvetici): When a Swiss national, not being resident in Italy and not having the Italian citizenship or that of any EU Member State, wishes to purchase some real estate in Italy, some legal issues arise due to the so-called "principle of reciprocity".
[AGB-Kontrolle im schweizerischen Recht und im UN-Kaufrecht](https://www.altenburger.ch/blog/agb-kontrolle-im-schweizerischen-recht-und-im-un-kaufrecht): Magister, Editions Weblaw, Bern 2013
[Agevolazioni fiscali per l’acquisto della “prima casa”](https://www.altenburger.ch/blog/agevolazioni-fiscali-per-lacquisto-della-prima-casa): La Rivista, 104/2013, n. 11, articolo di Viviana Sforza, Altenburger Ltd legal + tax
[Agevolazioni per successioni aziendali](https://www.altenburger.ch/blog/agevolazioni-per-successioni-aziendali): La Rivista, 111/2020 n. 4
[Aggiornata la white-list italiana: dentro anche la Svizzera](https://www.altenburger.ch/blog/aggiornata-la-white-list-italiana-dentro-anche-la-svizzera): Con la pubblicazione in Gazzetta ufficiale del decreto del ministro delle finanze del 9 agosto 2016 è stata aggiornata la white list italiana, ossia la lista dei Paesi collaborativi, secondo le previsioni contenute all’art. 6, comma 1, del decreto legislativo 239/1996. Detta lista è stata successivamente aggiornata con decreto del ministero delle finanze del 23 marzo 2017.
[AIJA 2024 annual congress](https://www.altenburger.ch/blog/aija-2024-annual-congress): Madrid - 3-7 September
[Diversity and Inclusion? Mind the Gap!](https://www.altenburger.ch/blog/aija-annual-labour-law-conference-diversity-and-inclusion-mind-the-gap): 13-15 October 2022
[AIJA Half-Year May Conference](https://www.altenburger.ch/blog/aija-half-year-may-conference): Milan, 14-17 May 2025
[AIJA Joint M&A and Tax Winter Seminar 2025](https://www.altenburger.ch/blog/aija-joint-m-a-and-tax-winter-seminar-2025): 22-25 January 2025 - Schruns
[AIJA’s 63rd Annual Congress in Washington D.C.](https://www.altenburger.ch/blog/aijas-63rd-annual-congress-in-washington-d-c): Meet Isabelle Meyer and Ralph Imoberdorf at the International Young Lawyers' Congress in Washington, D.C.
[Aline Wey Speirs awarded the title "Mediator SBA"](https://www.altenburger.ch/blog/aline-wey-speirs-awarded-the-title-mediator-sba): 
[Altenburger acted as legal advisor to HvaDidac AG in a transaction regarding the sale of all shares in Didac Schulen AG](https://www.altenburger.ch/blog/altenburger-acted-as-legal-advisor-to-hvadidac-ag-in-a-transaction-regarding-the-sale-of-all-shares-in-didac-schulen-ag): 
[Altenburger acted as legal advisor to the sellers in a transaction regarding the sale of all shares in Etops Group AG to a group company of Pollen Street Capital](https://www.altenburger.ch/blog/altenburger-acted-as-legal-advisor-to-the-sellers-in-a-transaction-regarding-the-sale-of-all-shares-in-etops-group-ag-to-a-group-company-of-pollen-street-capital): 
[Altenburger advised the shareholders of Rohr Gebäudetechnik AG on the sale of their company to InstallerGroup (Schweiz) AG](https://www.altenburger.ch/blog/altenburger-acted-as-legal-advisor-to-the-shareholders-of-rohr-gebaudetechnik-ag-in-its-sale-to-installergroup-schweiz-ag): 
[Altenburger advised AMS Group (Inwood Hotels) in the acquisition of the Five Seas Hotel in Cannes](https://www.altenburger.ch/blog/altenburger-advised-ams-group-inwood-hotels-in-the-acquisition-of-the-five-seas-hotel-in-cannes-2): AMS Group successfully acquired the prestigious Five Seas Hotel located in Cannes, France, from Donata Bertarelli. The transaction consisted of the acquisition of all shares of Five Seas (Suisse) SA, a Swiss-based company with registered office in Saanen (BE).
[Altenburger advised Dr. med. Hanifa Bouzourene and Dr. med. Noureddine Bouzourene in the sale of Modern-Path SA to labor team w ag](https://www.altenburger.ch/blog/altenburger-advised-dr-med-hanifa-bouzourene-and-dr-med-noureddine-bouzourene-in-the-sale-of-modern-path-sa-to-labor-team-w-ag): 
[Altenburger advised Helarb group in the legal aspects of the acquisition of Pantucci Thermolaquage SA](https://www.altenburger.ch/blog/altenburger-advised-helarb-group-in-the-legal-aspects-of-the-acquisition-of-pantucci-thermolaquage-sa): Altenburger advised Helarb group in the legal aspects of the acquisition of Pantucci Thermolaquage SA
[Altenburger advised Helarb Management SA with respect to the acquisition of Emailtec SA](https://www.altenburger.ch/blog/altenburger-advised-helarb-management-sa-with-respect-to-the-acquisition-of-emailtec-sa): Altenburger advised Helarb Management SA with respect to the acquisition of Emailtec SA.
[Deal announcement: ROSY BLUE ENTREPRISES S.A.](https://www.altenburger.ch/blog/altenburger-advised-rosy-blue-entreprises-s-a-in-the-legal-aspects-of-the-majority-acquisition-of-diatheke-sa): Altenburger advised ROSY BLUE ENTREPRISES S.A. in all the legal aspects of the acquisition of majority participation in DIATHEKE SA
[Altenburger advised SMG Swiss Marketplace Group in its acquisition of moneyland.ch](https://www.altenburger.ch/blog/altenburger-advised-smg-swiss-marketplace-group-in-its-acquisition-of-moneyland-ch): 
[Altenburger advised the Rey family with respect to the sale of a majority stake in the company REY Médical SA to Duomed group](https://www.altenburger.ch/blog/altenburger-advised-the-rey-family-with-respect-to-the-sale-of-a-majority-stake-in-the-company-rey-medical-sa-to-duomed-group): Altenburger advised the Rey family with respect to the sale of a majority stake in the company REY Médical SA to Duomed group.
[Altenburger expands its Partnership](https://www.altenburger.ch/blog/altenburger-expands-its-partnership): We are delighted to announce the promotion of Ralph Imoberdorf, Isabelle Meyer, Natalia Roos and Marco Fusi to Partners, effective 1 January 2025.
[Altenburger is legal partner of the Swiss Startup Association](https://www.altenburger.ch/blog/altenburger-is-legal-partner-of-the-swiss-startup-association): Partnership with Swiss Startup Association
[Altenburger Bronze Sponsor of the IFA European Region Conference 2024 in Lausanne](https://www.altenburger.ch/blog/altenburger-ltd-legal-tax-bronze-sponsor-of-the-ifa-european-region-conference-2024-in-lausanne): 12-14 June - University of Lausanne
[Altenburger Ltd legal + tax succeeds in a VAT assessment relating to intermediation of air traffic](https://www.altenburger.ch/blog/altenburger-ltd-legal-tax-succeeds-in-a-vat-assessment-relating-to-intermediation-of-air-traffic): Altenburger Ltd legal + tax assisted Bravonext SA, Chiasso ("lastminute.com"), a Swiss company belonging to LM Group (listed on Six Swiss Exchange as lastminute.com NV) and leader in Europe for online travel and leisure arrangements, in a VAT controversy against the Swiss Federal Tax Administration (FTA).
[Deal announcement: Sale of Forcontact to Transcom](https://www.altenburger.ch/blog/altenburger-ltd-legal-tax-together-with-team-legal-sa-advised-the-shareholders-of-forcontact-europe-sa-on-its-sale-to-transcom): Altenburger Ltd legal + tax, together with Team Legal SA, advised the shareholders of Forcontact on its sale to Transcom
[Altenburger meets with the Next Generation of Legal Talents](https://www.altenburger.ch/blog/altenburger-meets-with-the-next-generation-of-legal-talents): 
[Altenburger partner of corona-legal.ch](https://www.altenburger.ch/blog/altenburger-partner-of-corona-legal-ch): We are glad to be a partner of the corona-legal.ch project. Corona-legal.ch is an independent association, where over 60 law students and practicing lawyers join forces to provide free information (in German) on legal questions connected to the Corona crisis. The virus may be fading, but its impact on the economy and businesses will be a lasting one.
[Altenburger provided legal advice with respect to the acquisition of Traiteur de Châtelaine](https://www.altenburger.ch/blog/altenburger-provided-legal-advice-with-respect-to-the-acquisition-of-traiteur-de-chatelaine): In a significant development within the food service industry, Nicolas Bürgi has successfully reacquired the company nb Traiteur de Châtelaine Sàrl from the M3 Groupe.
[Altenburger ranked in Leaders League Switzerland 2023](https://www.altenburger.ch/blog/altenburger-ranked-in-leaders-league-switzerland-2023): Altenburger has been ranked in the Best Law Firm rankings 2023 of Leaders League Switzerland.
[Altenburger ranked in Leaders League Switzerland 2024!](https://www.altenburger.ch/blog/altenburger-ranked-in-leaders-league-switzerland-2024): Altenburger has been ranked in the Best Law Firm rankings 2024 of Leaders League Switzerland.
[Altenburger ranked in The Legal500 EMEA 2025](https://www.altenburger.ch/blog/altenburger-ranked-in-the-legal500-emea-2025): 
[Altenburger: Sempre più internazionali](https://www.altenburger.ch/blog/altenburger-sempre-piu-internazionali): Lo studio cresce sia internamente che esternamente, sviluppando capacità culturali sempre più apprezzate dal mercato. Massimo Calderan e Laurent Lehner raccontano a MAG le ultime novità.
[Altenburger sponsor of "Soirée d'été du Jeune Barreau"](https://www.altenburger.ch/blog/altenburger-sponsor-of-soiree-dete-du-jeune-barreau): 5 July 2024 - Jardin de Penthes (Geneva)
[Altenburger Sponsor of the International Corporate Tax Symposium 2024](https://www.altenburger.ch/blog/altenburger-sponsor-of-the-international-corporate-tax-symposium-2024): 29 October - Zurich , Zürich Marriott Hotel
[Team is growing!](https://www.altenburger.ch/blog/altenburger-team-is-growing): Team is growing!
[And finally… back together for our annual firm outing!](https://www.altenburger.ch/blog/and-finally-back-together-for-our-annual-firm-outing): When the Romands meet the Ticinesi and the Dütschschwyzer in the Dreiländereck Basel, there is only one possible outcome: Fun and lots of unforgettable souvenirs!
[Antiriciclaggio: i nuovi obblighi di “customer due diligence” per le imprese di assicurazione](https://www.altenburger.ch/blog/antiriciclaggio-i-nuovi-obblighi-di-customer-due-diligence-per-le-imprese-di-assicurazione): La Rivista, 104/2013, n. 7-8
[Approvato dalla Camera il disegno di legge sul “divorzio breve”](https://www.altenburger.ch/blog/approvato-dalla-camera-il-disegno-di-legge-sul-divorzio-breve): La Rivista, 105/2014, n. 7-8, Articolo di Vivianza Sforza, Altenburger
[Archiviazione elettronica](https://www.altenburger.ch/blog/archiviazione-elettronica): La Rivista, 109/2018 n. 7/8
[Are Legal Disputes Just About Money? Answers from Mediators on the Front Line](https://www.altenburger.ch/blog/are-legal-disputes-just-about-money-answers-from-mediators-on-the-front-line): with Hal Abramson, Bill Marsh, Bennett G. Picker, Jerry Weiss, in: Alternatives to the high cost of litigation, Vol. 35 No. 9 October 2017
[Art. 8 UWG: Die neue AGB-Inhaltskontrolle aus Sicht eines Studienabgängers](https://www.altenburger.ch/blog/art-8-uwg-die-neue-agb-inhaltskontrolle-aus-sicht-eines-studienabgangers): Jusletter, 10. März 2014
[Pas d’impôt sur la plus-value de 29 milliards](https://www.altenburger.ch/blog/article-pas-dimpot-sur-la-plus-value-de-29-milliards): Le Matin Dimanche and 24H - September 2023
[Aumento di capitale in presenza di perdite nel diritto italiano](https://www.altenburger.ch/blog/aumento-di-capitale-in-presenza-di-perdite-nel-diritto-italiano): La Rivista, 102/2011, n. 11
[Autorisation FINMA des gestionnaires de fortune et des trustees: guide pratique](https://www.altenburger.ch/blog/autorisation-finma-des-gestionnaires-de-fortune-et-des-trustees-guide-pratique): Cecilia Peregrina will speak about FINMA authorization requirements for asset managers and trustees process and application for FINMA authorization during the conference organized by Academy et Finance at the Hotel Richemond in Geneva.
[Autumn 2024 Thought Leadership Awards - Finance and Banking](https://www.altenburger.ch/blog/autumn-2024-thought-leadership-awards---finance-and-banking): 
[Autumn 2024 Thought Leadership Awards Switzerland](https://www.altenburger.ch/blog/autumn-2024-thought-leadership-awards-switzerland): 
[Mondaq Autumn 2025 Thought Leadership Awards](https://www.altenburger.ch/blog/autumn-2025-thought-leadership-awards---real-estate-and-construction): 
[Avocats: le principe du secret professionnel est mis en cause](https://www.altenburger.ch/blog/avocats-le-principe-du-secret-professionnel-est-mis-en-cause): AGEFI, no. 223
[Avoiding Bankruptcies as a Result of COVID-19: New Provisions on Bankruptcy Filings and Debt Moratoria](https://www.altenburger.ch/blog/avoiding-bankruptcies-as-a-result-of-covid-19-new-provisions-on-bankruptcy-filings-and-debt-moratoria): On 16 April 2020, the Federal Council issued further measures to prevent the bankruptcies of companies encountering temporary financial difficulties as a result of the COVID-19 pandemic. The aim is to prevent a wave of bankruptcies in Switzerland.
[Avoirs défiscalisés: le TF permet le retrait en espèces (Partie 2)](https://www.altenburger.ch/blog/avoirs-defiscalises-le-tf-permet-le-retrait-en-especes): IFA’s Wealth Gram, GSCGI, Vol. 48, Janvier 2016
[Avoirs défiscalisés: Le TF permet le retrait en espèces (Partie 1)](https://www.altenburger.ch/blog/avoirs-defiscalises-le-tf-permet-le-retrait-en-especes-2): Centre de Droit bancaire et financier, Online
[Avviare un’attività commerciale in Svizzera](https://www.altenburger.ch/blog/avviare-unattivita-commerciale-in-svizzera): Il mercato svizzero è da sempre particolarmente allettante per l’imprenditoria italiana.
[Azioni al portatore nel diritto svizzero](https://www.altenburger.ch/blog/azioni-al-portatore-nel-diritto-svizzero): La Rivista, 102/2011, n. 12
[Bearer shares banned: what to do](https://www.altenburger.ch/blog/bearer-shares-banned-what-to-do): Their end was unavoidable. Following a recent legislative amendment which entered into force on November 1st, 2019, the Swiss Parliament has put an end to the possibility of holding a company through bearer shares. The change is significant, as it concerns more than 55'000 companies located in Switzerland.
[Best execution - how to implement the new FinSA regulations?](https://www.altenburger.ch/blog/best-execution-how-to-implement-the-new-finsa-regulations): 07/10/21 Cecilia Peregrina will speak during the conference "Best execution - how to implement the new FinSA regulations?".
[Bilanz/Le Temps 2024 – Altenburger amongst the best law firms](https://www.altenburger.ch/blog/bilanz-le-temps-2024---altenburger-amongst-the-best-law-firms): We are proud to announce that Altenburger has been recognized this year again by Switzerland's leading business magazine Bilanz/Le Temps in the following areas amongst the best law firms:
[Bilanz/Le Temps – Altenburger amongst the best law firms](https://www.altenburger.ch/blog/bilanz-le-temps-altenburger-amongst-the-best-law-firms): We are proud to announce that Altenburger has been recognized this year again by Switzerland's leading business magazine Bilanz/Le Temps in the following practise areas amongst the best law firms:
[Bilanz/Le Temps – Altenburger amongst the best law firms](https://www.altenburger.ch/blog/bilanz-le-temps-altenburger-amongst-the-best-law-firms-2): We are proud to announce that Altenburger has been recognized this year again by Switzerland's leading business magazine Bilanz/Le Temps in the following areas amongst the best law firms:
[Bilanz & PME 2025 – Altenburger amongst the best law firms](https://www.altenburger.ch/blog/bilanz-pme-2025---altenburger-amongst-the-best-law-firms): We are proud to announce that Altenburger has been recognized this year again by Switzerland's leading business magazine Bilanz/PME in the following areas amongst the best law firms:
[Bilateral Meeting IFA Switzerland and Italy](https://www.altenburger.ch/blog/bilateral-meeting-ifa-switzerland-and-italy): 15 September 2023
[Birgit Sambeth - Who’s Who Legal Thought Leaders – Switzerland - Commercial Mediation](https://www.altenburger.ch/blog/birgit-sambeth---whos-who-legal-thought-leaders-guide-on-switzerland): 
[Birgit Sambeth elected as Member of the Board of Directors of the Geneva international Airport](https://www.altenburger.ch/blog/birgit-sambeth-elected-as-a-member-of-the-board-of-directors-of-the-geneva-international-airport): 
[Birgit Sambeth Glasner admitted as Mediator by the International Court of Arbitration for Sports](https://www.altenburger.ch/blog/birgit-sambeth-glasner-admitted-as-mediator-by-the-international-court-of-arbitration-for-sports): We are proud that our partner Birgit Sambeth Glasner has recently been admitted as Mediator by the International Court of Arbitration for Sport CAS/TAS.
[Birgit Sambeth Glasner elected Chairwoman of the Swiss Bar Association for the next two years](https://www.altenburger.ch/blog/birgit-sambeth-glasner-was-elected-chairwoman-of-the-swiss-bar-association-for-the-next-two-years): We are so honored to announce that our Partner Birgit Sambeth has been elected Chairwoman of the Swiss Bar Association for the next two years! Compliments Birgit!
[Birgit Sambeth has been designated to the ICSID Panel of Conciliators](https://www.altenburger.ch/blog/birgit-sambeth-has-been-designated-to-the-icsid-panel-of-conciliators): 
[Blockchain and Law with a Focus on Data Protection and Anti-Money Laundering](https://www.altenburger.ch/blog/blockchain-and-law-with-a-focus-on-data-protection-and-anti-money-laundering): Bank Magazine, Liechtenstein Bankers Association, 2018/40
[Bob Marley vs Christoph Meili, ein Schnappschuss](https://www.altenburger.ch/blog/bob-marley-vs-christoph-meili-ein-schnappschuss): sic!, 1/2005
[Borsa Italiana S.p.A. (Update 2006)](https://www.altenburger.ch/blog/borsa-italiana-s-p-a): La Rivista, 97/2006, n. 5, 41
[Business judgment rule e responsabilità degli amministratori in Italia](https://www.altenburger.ch/blog/business-judgment-rule-e-responsabilita-degli-amministratori-in-italia): La Rivista, 100/2009, n. 12, 41
[Business Law (selected corporate and tax issues in management and internal auditing)](https://www.altenburger.ch/blog/business-law-selected-corporate-and-tax-issues-in-management-and-internal-auditing): March - May 2022
[Buying Property in Greece – Legal and Tax Aspects for Swiss Investors](https://www.altenburger.ch/blog/buying-property-in-greece---legal-and-tax-aspects-for-swiss-investors): When Swiss and other non‑EU nationals consider purchasing real estate in Greece, several legal and tax aspects should be taken into account. Although the Greek property market is open to foreign investors, a solid understanding of the applicable framework ensures a smooth and secure acquisition process.
[©opyright: cosa significa questo contrassegno?](https://www.altenburger.ch/blog/c-opyright): La Rivista, 108/2017, n. 10
[CAD 2022 - 7th Cambridge Arbitration Days](https://www.altenburger.ch/blog/cad-2022-7th-cambridge-arbitration-days): April 1-2, 2022
[Cantons May Relinquish Power Over Inheritance, Gift Taxes](https://www.altenburger.ch/blog/cantons-may-relinquish-power-over-inheritance-gift-taxes): Katja Krech, Tax Notes Int’l, October 3, 2011, p. 37
[Case law – A family foundation taxed twice on the same event?](https://www.altenburger.ch/blog/case-law---a-family-foundation-taxed-twice-on-the-same-event): Judgment summary - Administrative Chamber of the Geneva Court of Justice, judgment of 6 February 2024 (ATA/183/2024)
[Celebrating Milestones and Memories at Altenburger](https://www.altenburger.ch/blog/celebrating-milestones-and-memories-at-altenburger): 
[Changes to the Swiss Civil Procedure Code as of January 1, 2025](https://www.altenburger.ch/blog/changes-to-the-civil-procedure-code-as-of-january-1-2025): On January 1, 2025, various changes to the CPC will come into force. In various newsletters, we will address selected changes that are particularly relevant for companies and private individuals. We will start with the so-called In-House Counsel Privilege, the new right of in-house counsel to refuse cooperation in civil proceedings.
[China: Changes in Enforcement of Arbitral Award. Why Western Companies should Pay Attention](https://www.altenburger.ch/blog/china-changes-in-enforcement-of-arbitral-award-why-western-companies-should-pay-attention): In its original form, the Prior Reporting System, designed in 1994 and 1995, established a duty for lower courts to report and request approval from the higher courts (all the way up to the SPC) if the former intend to annul or refuse enforcement of a foreign-related or foreign award.
[China’s New Foreign Investment Law – With A Special Note On Swiss-Chinese Investment](https://www.altenburger.ch/blog/chinas-new-foreign-investment-law-with-a-special-note-on-swiss-chinese-investment): SSRN publication, December 2019
[Cittadinanza e domicilio degli amministratori di società svizzere](https://www.altenburger.ch/blog/cittadinanza-e-domicilio-degli-amministratori-di-societa-svizzere): La Rivista, 98/2007, n. 3, 41
[Class action in Italia (Update 2010)](https://www.altenburger.ch/blog/class-action-in-italia): La Rivista, 101/2010, n. 2, 41
[Class Actions 2022](https://www.altenburger.ch/blog/class-actions-2022): Scottsdale, 10-11 November 2022
[Coexistence Between FATCA and MCAA — Potential Conflicts](https://www.altenburger.ch/blog/coexistence-between-fatca-and-mcaa-potential-conflicts): Tax Notes Int’l, January 26, 2015, p. 337
[Collegio sindacale e revisore dei conti nel diritto italiano](https://www.altenburger.ch/blog/collegio-sindacale-e-revisore-dei-conti-nel-diritto-italiano): La Rivista, 100/2009, n. 4, 41
[Collocamento privato e fornitura di personale a prestito](https://www.altenburger.ch/blog/collocamento-privato-e-fornitura-di-personale-a-prestito): La Rivista, 107/2016, n. 12
[COMCO vs. prezzi elevati in Svizzera](https://www.altenburger.ch/blog/comco-vs-prezzi-elevati-in-svizzera): La Rivista, 108/2017, n. 2
[Comment se préparer au lancement d'une ICO en Suisse](https://www.altenburger.ch/blog/comment-se-preparer-au-lancement-dune-ico-en-suisse): Point de Mire, n. 72 - Printemps 2018.
[Commentaire romand on the "Loi sur les services financiers"](https://www.altenburger.ch/blog/commentaire-romand-on-the-loi-sur-les-services-financiers): Birgit Sambeth Glasner has written the commentaries on the new Financial Ombudsman's Offices (Organes de Médiation/Ombudsstellen/ Organi di mediazione) in the new "Commentaire romand sur la Loi sur les Services Financiers" (LSFin/FIDLEG/FINIG – art. 74 to 86) - Prof. Dr. iur. Richa and lic. iur. Fischer, Helbing Lichtenhahn Verlag.
[Condition and first Authorization process according to FinIA](https://www.altenburger.ch/blog/condition-and-first-authorization-process-according-to-finia): 24 November 2022
[Conference: Asset Management Update - FINMA authorization process:  FinIA Organizational conditions and risky business models examples](https://www.altenburger.ch/blog/conference-asset-management-update-finma-authorization-process-finia-organizational-conditions-and-risky-business-models-examples): On June, 22nd, Stephanie Hodara El Bez will give a presentation regarding FiniA authorization application and risky business models according to FINMA during the online conference "Asset Management Update - FINMA authorization process: FinIA Organizational conditions and risky business models examples" organized by BDO.
[Conference: Manage the client investor in crypto-actives: regulatory and operational issues](https://www.altenburger.ch/blog/conference-manage-the-client-investor-in-crypto-actives-regulatory-and-operational-issues): Cecilia Peregrina will speak about judicial and tax issues regarding client investor in crypto-actives during the conference "Manage the client investor in crypto-actives: regulatory and operational issues" organized by Academy & Finance at the Hotel Richemond in Geneva.
[Confidentialité en médiation: mythe ou réalité](https://www.altenburger.ch/blog/confidentialite-en-mediation-mythe-ou-realite): Transparence et Secret dans l'Ordre juridique, Ed. Slatkine 2010
[Considerazioni in tema di acquisti immobiliari in Italia da parte di persone residenti in Svizzera](https://www.altenburger.ch/blog/considerazioni-in-tema-di-acquisti-immobiliari-in-italia-da-parte-di-persone-residenti-in-svizzera): La Rivista, 01/2021
[Contanti al confine: novità in tema di normativa valutaria](https://www.altenburger.ch/blog/contanti-al-confine-novita-in-tema-di-normativa-valutaria): La Rivista, 01/2025 - magazine della Camera di Commercio Italiana per la Svizzera.
[Contratti con i consumatori e giurisdizione competente: rischi per l’operatore professionale](https://www.altenburger.ch/blog/contratti-con-i-consumatori-e-giurisdizione-competente-rischi-per-loperatore-professionale): La Rivista, 02/2022 - magazine della Camera di Commercio Italiana per la Svizzera.
[Contratti di assicurazione vita: l'Agenzia delle Entrate chiarisce la tassazione dei capitali percepiti in caso di morte](https://www.altenburger.ch/blog/contratti-di-assicurazione-vita-lagenzia-delle-entrate-chiarisce-la-tassazione-dei-capitali-percepiti-in-caso-di-morte): La legge di stabilità 2015 ha eliminato il regime di esenzione da imposta sui redditi dell’intera somma che risarciva il verificarsi dell’evento morte dell’assicurato, a prescindere dalla natura finanziaria di parte della prestazione corrisposta ai beneficiari dell’assicurazione.
[Contratti leasing secondo il diritto svizzero](https://www.altenburger.ch/blog/contratti-leasing-secondo-il-diritto-svizzero): La Rivista, 103/2012, n. 12
[Corporate Tax Symposium 2022](https://www.altenburger.ch/blog/corporate-tax-symposium-2022): 16 September 2022
[Corporate Team day out!](https://www.altenburger.ch/blog/corporate-team-day-out): Remote working is great, but nothing compares to a face-to-face catch up, and… out of the office is even better!
[Court Decision Expands Admissibility of Group Information Requests](https://www.altenburger.ch/blog/court-decision-expands-admissibility-of-group-information-requests): Tax Notes Int’l, July 1, 2013, p. 44
[COVID-19: extension of deadlines in tax matters in Canton Ticino](https://www.altenburger.ch/blog/covid-19-extension-of-deadlines-in-tax-matters-in-canton-ticino): Due to the current COVID-19 emergency, Swiss authorities, and in particular those of Canton Ticino, adopted a number of favourable measures for taxpayers, including the extension of the tax deadlines.
[Cross-Border Insurance: Switzerland-Liechtenstein / Liechtenstein-EU](https://www.altenburger.ch/blog/cross-border-insurance-switzerland-liechtenstein-liechtenstein-eu): Under the Treaty of 19 December 1996 between Switzerland and the Principality of Liechtenstein regarding Direct Insurance and Insurance Intermediation (the “Treaty”), Swiss insurers can distribute their policies on a cross-border basis directly into Liechtenstein and vice-versa. There is no need for a subsidiary or branch office to be established in the target country.
[Current taxation by Host Country of income earned by Controlled Foreign Corporations, Host Country Switzerland](https://www.altenburger.ch/blog/current-taxation-by-host-country-of-income-earned-by-controlled-foreign-corporations-host-country-switzerland): Tax Management International Forum, March 2011, p. 70 ff.
[Das neue Doppelbesteuerungsabkommen zwischen Italien und Liechtenstein – Vorteile und konkrete Anwendungsfälle](https://www.altenburger.ch/blog/das-neue-doppelbesteuerungsabkommen-zwischen-italien-und-liechtenstein---vorteile-und-konkrete-anwendungsfalle): 
[Das Recht am eigenen Bild](https://www.altenburger.ch/blog/das-recht-am-eigenen-bild): Referat am LES-CH Lizenz Wochenende, 20.-22.09.2002, Vitznau
[Data Protection Law: Evolution of the Swiss and European Landscape](https://www.altenburger.ch/blog/data-protection-law-evolution-of-the-swiss-and-european-landscape): About a year ago, the European Parliament adopted Regulation (EU) 2016/679 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data ("General Data Protection Regulation" or "GDPR"). This new legislation is aimed at reinforcing the rights of European citizens. It allows them to obtain clear information on the processing of personal data in a clear, intelligible and clearly accessible form and to obtain the correction of inaccurate information. It also introduces the right to have data erased ("right to be forgotten", Decision of May 13, 2014, of the European Court of Justice, Google against Spanish Data Protection Agency) and the right to data portability, namely the duty of the controller (the person who processes personal data) to provide individuals, at their request, with their personal data in a structured, commonly used and machine-readable format, in order for them to transmit such data to another controller (and to stimulate competition between service providers).
[Deal announcement: Manuel Moor advised the Helarb Group in the sale of Li Calzi Technofrap SA](https://www.altenburger.ch/blog/deal-announcement): 
[Deal announcement: Altenburger advised Kylian Mbappé in a long-term strategic partnership with Loewe](https://www.altenburger.ch/blog/deal-announcement-altenburger-advised-kylian-mbappe-in-a-long-term-strategic-partnership-with-loewe): Altenburger advised Kylian Mbappé in a long-term strategic partnership with Loewe.
[Deal announcement: Altenburger advised Schulthess Maschinen AG in the transaction to acquire Solasa group](https://www.altenburger.ch/blog/deal-announcement-altenburger-advised-schulthess-maschinen-ag-in-this-transaction-to-acquire-solasa-group): 
[Deal announcement: Altenburger advised the founders of Capture Media](https://www.altenburger.ch/blog/deal-announcement-altenburger-advised-the-founders-of-capture-media): 
[Deal announcement: Altenburger advised the Helarb Group on the sale of Helarb Management SA to Ali Alradwan & Son's General Trading](https://www.altenburger.ch/blog/deal-announcement-altenburger-advised-the-helarb-group-on-the-sale-of-helarb-management-sa-to-ali-alradwan-sons-general-trading): Altenburger advised the Helarb Group on the sale of Helarb Management SA to Ali Alradwan & Son's General Trading.
[Deal announcement: Altenburger advised the shareholders of SV Concept SA on the sale of SV Concept SA to Tsunami Axis Ltd](https://www.altenburger.ch/blog/deal-announcement-altenburger-advised-the-shareholders-of-sv-concept-sa-on-the-sale-of-sv-concept-sa-to-tsunami-axis-ltd): Altenburger advised the shareholders of SV Concept SA on the sale of SV Concept SA to Tsunami Axis Ltd
[Deal announcement: Altenburger advised the Dominicé family on the acquisition of "le Domaine de Beau-Pré" in Geneva](https://www.altenburger.ch/blog/deal-announcement-altenburger-ltd-legal-tax-advised-the-dominice-family-on-the-acquisition-of-le-domaine-de-beau-pre-in-geneva): Altenburger advised the Dominicé family on the acquisition of le Domaine de Beau-Pré in Geneva (the "Domaine").
[Deal announcement: Brasport Group](https://www.altenburger.ch/blog/deal-announcement-brasport-group): 
[Deal announcement: Ensemble Hospitalier de la Côte](https://www.altenburger.ch/blog/deal-announcement-ensemble-hospitalier-de-la-cote): Altenburger advised Ensemble Hospitalier de la Côte in the legal aspects of the acquisition of the NEDOL Center ( Néphrologie et Dialyse OuestLausannois) located in Renens (VD).
[Deal announcement: Firstmed SA](https://www.altenburger.ch/blog/deal-announcement-firstmed-sa): 
[Deal announcement: Helarb](https://www.altenburger.ch/blog/deal-announcement-helarb-capital): 
[Deal announcement: MELB Luxe SA has invested in the capital of the Geneva watchmaking company, Agenhor SA](https://www.altenburger.ch/blog/deal-announcement-melb-luxe-sa-has-invested-in-the-capital-of-the-geneva-watchmaking-company-agenhor-sa): 
[Deal announcement: SwissComply Group](https://www.altenburger.ch/blog/deal-announcement-swisscomply-group): 
[Deal announcement: Zattoo](https://www.altenburger.ch/blog/deal-announcement-zattoo): 
[Debt collection requests and orders to pay – a possible criminal offence?](https://www.altenburger.ch/blog/debt-collection-requests-and-orders-to-pay-a-possible-criminal-offence): A debt collection request is a commonly used means for a creditor to interrupt the statute of limitations of a claim and begin debt recovery. However, the practicality and simplicity of these proceedings sometimes leads to abuse on the part of creditors.
[Depositare un marchio in Svizzera - 1a parte](https://www.altenburger.ch/blog/depositare-un-marchio-in-svizzera-1a-parte): La Rivista, 108/2017, n. 6
[Depositare un marchio in Svizzera - 2a parte](https://www.altenburger.ch/blog/depositare-un-marchio-in-svizzera-2a-parte): La Rivista, 108/2017, n. 7-8
[Der automatische Informationsaustausch (AIA) von Steuerdaten](https://www.altenburger.ch/blog/der-automatische-informationsaustausch-aia-von-steuerdaten): with Samuele Vorpe, Giovanni Molo, ASA 84, No. 11-12.
[Details zum Steuerabkommen mit Deutschland über die Abgeltungssteuer](https://www.altenburger.ch/blog/details-zum-steuerabkommen-mit-deutschland-uber-die-abgeltungssteuer): Die Finanzministerin Eveline Widmer-Schlumpf und ihr deutscher Amtskollege Wolfgang Schäuble haben am 21. September 2011 in Berlin das Steuerabkommen zwischen der Schweiz und Deutschland über die Abgeltungssteuer unterzeichnet (nachfolgend «Steuerabkommen oder «Abkommen»). Gleichzeitig wurde der Text des Abkommens der Öffentlichkeit zugänglich gemacht.
[Die aktuelle Praxis des Konkursrichters des Bezirksgerichtes Zürich zu Überschuldungsanzeige, Konkursaufschub und Insolvenzerklärung juristischer Personen](https://www.altenburger.ch/blog/die-aktuelle-praxis-des-konkursrichters-des-bezirksgerichtes-zurich-zu-uberschuldungsanzeige-konkursaufschub-und-insolvenzerklarung-juristischer-personen): AJP/PJA, 9/2002
[Die Besteuerung der «Quasi-Ansässigen» in der Schweiz](https://www.altenburger.ch/blog/die-besteuerung-der-quasi-ansassigen-in-der-schweiz): with Samuele Vorpe, Paolo Arginelli, ASA 83, ASA 83, Nr. 10, 2014/2015.
[Die Kraft der Philanthropie](https://www.altenburger.ch/blog/die-kraft-der-philanthropie): Die Corona-Pandemie hat die Zusammenarbeit zwischen Kulturinstitutionen und privaten Förderern vor neue Herausforderungen gestellt. Die diesjährigen Schliessungen und Teilschliessungen von Museen, Theatern, Opernhäusern und Tonhallen bedeuten viel mehr als ein drastisch geringeres Publikumsaufkommen. wie reagieren die Verantwortlichen darauf?
[Digitization and the advent of smart contracts from a debt capital markets perspective](https://www.altenburger.ch/blog/digitization-and-the-advent-of-smart-contracts-from-a-debt-capital-markets-perspective): July, 14th - Kaspar Luginbühl will give a presentation in front of the International Capital Market Association (ICMA) on "Digitization and the advent of smart contracts from a debt capital markets perspective".
[Diploma Compliance Officer - The offer of collective investments](https://www.altenburger.ch/blog/diploma-compliance-officer-the-offer-of-collective-investments): 9/11/2021 Stephanie Hodara El Bez will give an on line training focused on financial intermediaries active in the management and offering of collective investments and the FINSA rules in the context of the "Diplôme Compliance Officer - Spécialiste Fonds de Placement" organized by Vision Compliance.
[Diritti di informazione degli azionisti di una SA svizzera - 1a parte](https://www.altenburger.ch/blog/diritti-di-informazione-degli-azionisti-di-una-sa-svizzera-1a-parte): La Rivista, 99/2008, n. 2, 43
[Diritti di informazione degli azionisti di una SA svizzera - 2a parte](https://www.altenburger.ch/blog/diritti-di-informazione-degli-azionisti-di-una-sa-svizzera-2a-parte): La Rivista, 99/2008, n. 3, 43
[Diritto del lavoro e salari minimi in Svizzera](https://www.altenburger.ch/blog/diritto-del-lavoro-e-salari-minimi-in-svizzera): 28/10/2021 - Massimo Calderan and Niccolò Figundio will speak about ”Diritto del lavoro e salari minimi in Svizzera" during the webinar organized by Camera di commercio Italiana per la Svizzera.
[Diritto delle fondazioni](https://www.altenburger.ch/blog/diritto-delle-fondazioni): La Rivista, 104/2013, n. 9, articolo di Massimo Calderan, Altenburger Ltd legal + tax
[Diritto e Fiscalità tra Italia e Svizzera: Fondazioni, Trust e Convenzioni Internazionali](https://www.altenburger.ch/blog/diritto-e-fiscalita-tra-italia-e-svizzera-fondazioni-trust-e-convenzioni-internazionali): Lugano, 10 April 2025
[Diritto Tributario Svizzero - Gli aspetti fiscali legati alle partecipazioni dei collaboratori](https://www.altenburger.ch/blog/diritto-tributario-svizzero-gli-aspetti-fiscali-legati-alle-partecipazioni-dei-collaboratori): Denise Pagani Zambelli in: SUPSI Novità Fiscali, N° 5, Maggio 2015
[Dividendi svizzeri con credito d'imposta](https://www.altenburger.ch/blog/dividendi-svizzeri-con-credito-dimposta): La Rivista, 04/2024 - magazine della Camera di Commercio Italiana per la Svizzera.
[Divieto di concorrenza e di sollecitazione dei clienti e del personale secondo il diritto svizzero](https://www.altenburger.ch/blog/divieto-di-concorrenza-e-di-sollecitazione-dei-clienti-e-del-personale-secondo-il-diritto-svizzero): La Rivista, 104/2013, n. 5
[Divieto di insider trading](https://www.altenburger.ch/blog/divieto-di-insider-trading): La Rivista, 104/2013, n. 11
[Donation of Shares in Foreign Companies: How to Calculate Capital Gains for Italian Tax Purposes](https://www.altenburger.ch/blog/donation-of-shares-in-foreign-companies-how-to-calculate-capital-gains-for-italian-tax-purposes): In response no. 114 issued on May 23, 2024, to a request for a ruling, the Italian tax authorities provided clarifications on the value to be assumed for tax purposes in Italy for capital gains arising from the sale of shares acquired as a result of a gift.
[Dos & Don’ts Zur Klage nach Art. 85a SchKG](https://www.altenburger.ch/blog/dos-donts-zur-klage-nach-art-85a-schkg): 
[E-commerce: una panoramica dei vincoli legali](https://www.altenburger.ch/blog/e-commerce-una-panoramica-dei-vincoli-legali): La Rivista, 109/2018 n. 5
[EAM Day Geneva](https://www.altenburger.ch/blog/eam-day-geneva): 30 September 2024
[Effetti della cancellazione delle società dal registro delle imprese](https://www.altenburger.ch/blog/effetti-della-cancellazione-delle-societa-dal-registro-delle-imprese): La Rivista, 105/2014, n. 1
[Employment law – Federal court's case law 2023 – Selected overview](https://www.altenburger.ch/blog/employment-law---federal-courts-case-law-2023---selected-overview): This article provides an overview of the most relevant Employment law Judgements handed down by the Federal Court in 2023.
[Employment law – Landmark Judgements of the Swiss Federal Supreme Court in 2024](https://www.altenburger.ch/blog/employment-law---landmark-judgements-of-the-swiss-federal-supreme-court-in-2024): This article provides an overview of the most relevant employment law judgments handed down by the Swiss Federal Supreme Court in 2024.
[Encouraging Early Restructuring Measures in Switzerland](https://www.altenburger.ch/blog/encouraging-early-restructuring-measures-in-switzerland): Juriste International (Journal of the Union Internationale des Avocats), 2014-1
[Entre continuité et renouveau, une visite guidée à travers la Convention de Lugano révisée](https://www.altenburger.ch/blog/entre-continuite-et-renouveau-une-visite-guidee-a-travers-la-convention-de-lugano-revisee): Plaidoyer, 2/13, 38-44
[Entretien avec Me Hodara: Quelles opportunités pour la gestion et la distribution transfrontalières de fonds?](https://www.altenburger.ch/blog/entretien-avec-me-hodara-quelles-opportunites-pour-la-gestion-et-la-distribution-transfrontalieres-de-fonds): Point de Mire, n° 62 – Automne 2015
[Entry into force of the new Swiss investment funds regulation](https://www.altenburger.ch/blog/entry-into-force-of-the-new-swiss-investment-funds-regulation): The new regulation which entered into force on 1 March 2013 not only affects the investment funds market, it also has an impact on asset managers – What are the principal changes?
[Entscheidbesprechung Bundesgericht "Guter Glaube des Bankkunden"](https://www.altenburger.ch/blog/entscheidbesprechung-bundesgericht-guter-glaube-des-bankkunden): AJP/PJA, 3/2015
[Entscheidbesprechung Handelsgericht des Kantons Zürich: "OSCAR" als in der Schweiz geschützte, gebrauchte und starke Marke](https://www.altenburger.ch/blog/entscheidbesprechung-handelsgericht-des-kantons-zurich-oscar-als-in-der-schweiz-geschutzte-gebrauchte-und-starke-marke): Daniel Marugg in: AJP/PJA, 7/2015
[Entscheidbesprechung - Zuständigkeit im Rückversicherungsverhältnis (BGer 4A_408/2013 vom 17. Januar 2014)](https://www.altenburger.ch/blog/entscheidbesprechung-zustandigkeit-im-ruckversicherungsverhaltnis-bger-4a-408-2013-vom-17-januar-2014): AJP/PJA, 3/2014
[Erweiterte Möglichkeiten für Rückversicherer mit Sitz in der Schweiz: Betrieb des Rückversicherungsgeschäftes in Deutschland](https://www.altenburger.ch/blog/erweiterte-moglichkeiten-fur-ruckversicherer-mit-sitz-in-der-schweiz-betrieb-des-ruckversicherungsgeschaftes-in-deutschland): Im Zuge der Umsetzung der EU-Rückversicherungsrichtlinie 2005/68/EG wurde § 121i des deutschen Versicherungsaufsichtsgesetzes (VAG) revidiert.
[European inheritance law, a path full of pitfalls](https://www.altenburger.ch/blog/european-inheritance-law-a-path-full-of-pitfalls): "The will of the deceased is the mirror of his life" (Polish proverb).
[IBA ERF Officers & Council Members & Advisory Board Members  Annual Retreat 2023](https://www.altenburger.ch/blog/european-regional-forum-officers-council-members-advisory-board-members-annual-retreat-2023): March 2-4 2023
[Last Countdown before Geneva International Legal Week 2025!](https://www.altenburger.ch/blog/everything-is-nearly-ready-for-the-geneva-international-legal-week-2025): Last Countdown before Geneva International Legal Week 2025!
[Exchange of Information: Switzerland's Position Evolves Over Time](https://www.altenburger.ch/blog/exchange-of-information-switzerlands-position-evolves-over-time): Presentation at the VLEKHO Tax Seminar On Swiss Taxation in Brussels, Mai 25, 2000
[Fare impresa in Svizzera tedesca](https://www.altenburger.ch/blog/fare-impresa-in-svizzera-tedesca): 24/11/2022
[Fasten your apron, dinner is served!](https://www.altenburger.ch/blog/fasten-your-apron-dinner-is-served): This year's Altenburger firm outing took us to Milan!
[FATCA vs. AEI (Automatic Exchange of Information)](https://www.altenburger.ch/blog/fatca-vs-aei-automatic-exchange-of-information): with Dr. Markus Frank Huber, Ernst & Young SA, Geneva, 2014 Yearbook of the Swiss-American Chamber of Commerce
[Федеральная инициатива Швейцарии о введении налога на наследство: ключевые аспекты перед референдумом 30 ноября 2025 года](https://www.altenburger.ch/blog/federalnaya-iniciativa-shveycarii-o-vvedenii-naloga-na-nasledstvo-klyuchevye-aspekty-pered-referendumom-30-noyabrya-2025-goda): В данной статье рассматриваются основные правовые, налоговые и стратегические последствия федеральной народной инициативы «За социально и фискально справедливую климатическую политику», которая предусматривает введение налога в размере 50 % на наследство и дарение, превышающие 50 миллионов швейцарских франков. Анализируются риски для швейцарского налогового федерализма, правовой определённости и привлекательности страны как международного центра управления частным капиталом, а также предлагаются практические рекомендации для владельцев крупного капитала в преддверии голосования 30 ноября 2025 года.
[Final deadline to adapt asset management contracts to the FINMA Circular 2009/1 and the codes of conduct](https://www.altenburger.ch/blog/final-deadline-to-adapt-asset-management-contracts-to-the-finma-circular-2009-1-and-the-codes-of-conduct): On December 31, 2010 the last deadline for independent asset managers to adapt their management agreements to the FINMA Circular 2009/1 and the codes of conduct will expire. Indeed, in compliance with this Circular, some professional organizations have issued a code of conduct or reviewed their existing codes to be compatible with its provisions. Under most of the codes of conduct, starting from January 1st, 2011, independent asset managers will be monitored by their respective professional organization that will ensure that their contracts and their activities are compliant with the applicable code of conduct.
[Financial Services Act and Financial Institutions Act: what changes to expect for independent asset managers?](https://www.altenburger.ch/blog/financial-services-act-and-financial-institutions-act-what-changes-to-expect-for-independent-asset-managers): Since the 2008 financial crisis, the regulators have been reviewing the financial services regulation in order to, among other things, reduce systemic risks and enhance investor protection. On 27 June 2014, the Federal Council has therefore launched the much-anticipated consultation on the Financial Services Act (“FSA”) and the Financial Institutions Act (“FIA”). The consultation will end on 17 October 2014.
[Fine del rapporto di lavoro in Italia e in Svizzera – 1a parte](https://www.altenburger.ch/blog/fine-del-rapporto-di-lavoro-in-italia-e-in-svizzera-1a-parte): La Rivista, 101/2010, n. 10, 41
[Fine del rapporto di lavoro in Italia e in Svizzera – 2a parte](https://www.altenburger.ch/blog/fine-del-rapporto-di-lavoro-in-italia-e-in-svizzera-2a-parte): La Rivista, 101/2010, n. 11, 41
[FinIA authorization application for asset managers and trustees](https://www.altenburger.ch/blog/finia-authorization-application-for-asset-managers-and-trustees): January 20 2022 - Stephanie Hodara El Bez will give a conference during the Fund Academy Practical Workshop Webinar "FinIA authorization application for asset managers and trustees" on FINMA license for asset managers organized by Fund Academy.
[FinIA: Authorizations conditions and first experiences with FINMA authorizations](https://www.altenburger.ch/blog/finia-authorizations-conditions-and-first-experiences-with-finma-authorizations): 18/11/2021 Stéphanie Hodara El Bez will give an on line conference "FinIA: Authorizations conditions and first experiences with FINMA authorizations".
[FinIA/FinSA/MLA continuous training](https://www.altenburger.ch/blog/finia-finsa-mla-continuous-training-webinar): 07-04-2022 FinIA/FinSA/MLA continuous training
[FinIA/FinSA/MLA Training](https://www.altenburger.ch/blog/finia-finsa-mla-training): 31-05- 2022 Formation - FinIA/FinSA/MLA Training
[FINMA Authorization application, Do's and Don'ts](https://www.altenburger.ch/blog/finma-authorization-application-dos-and-donts): 18 January 2022 - Stéphanie Hodara El Bez will be in a panel for the Swiss Association of Wealth Managers (SAM) during the webinar "FINMA Authorization application, Do's and Don'ts" about the FINMA license for asset managers organized by SAM (Swiss Association of Asset Managers).
[FINMA authorization for portfolio managers and trustees: how to prepare the authorization request?](https://www.altenburger.ch/blog/finma-authorization-for-portfolio-managers-and-trustees-how-to-prepare-the-authorization-request): Cecilia Peregrina will speak about the FINMA authorization request during the conference "FINMA authorization for portfolio managers and trustees: how to prepare the authorization request?" organized by Academy & Finance at the Zunfthaus zur Waag in Zurich.
[FINMA authorization of asset managers: lessons from the first applications](https://www.altenburger.ch/blog/finma-authorization-of-asset-managers-lessons-from-the-first-applications): 14/10/2021 Stephanie Hodara El Bez will speak during the conference "FINMA authorization of asset managers: lessons from the first applications" on FINMA authorizations.
[FINMA Circular 10/1 on remuneration schemes](https://www.altenburger.ch/blog/finma-circular-10-1-on-remuneration-schemes): On 1 January 2010, the Circular 10/1 of the Swiss Financial Market Supervisory Authority (FINMA) on remuneration schemes has come into force. The Circular defines minimum standards for the design, implementation and disclosure of remuneration schemes of financial institutions, and lays down some basic principles for variable remuneration (in particular bonuses) and deferred remuneration models. The Circular must be fully complied with as of 1 January 2011. It supplements the provisions of the Swiss Code of Obligations as well as the remuneration related disclosure provisions set out in the Swiss stock exchange regulations.
[FINMA distribution report on enhanced customer protection rules](https://www.altenburger.ch/blog/finma-distribution-report-on-enhanced-customer-protection-rules): In October 2010, the Swiss Financial Market Supervisory Authority (“FINMA”) issued its comprehensive report on the regulation of the production and distribution of financial products to retail clients - status, shortcomings and courses of action (“FINMA Distribution Report”).
[FINMA position paper on legal and reputational risks in cross-border financial services](https://www.altenburger.ch/blog/finma-position-paper-on-legal-and-reputational-risks-in-cross-border-financial-services): On 22 October 2010, the Swiss Financial Market Supervisory Authority (“FINMA”) released its position paper on legal and reputational risks in cross-border financial services. The position paper outlines the legal and reputational risks arising from the breach or circumvention of foreign rules and regulations that apply to certain activities (e.g. the supply of services or sale of products) in the financial services area and provides guidance on how FINMA expects supervised financial institutions to deal with such risks.
[FinSA and FinIA: new authorization and supervision regime for independent asset managers and trustees](https://www.altenburger.ch/blog/finsa-and-finia-new-authorization-and-supervision-regime-for-independent-asset-managers-and-trustees): The Swiss parliament has been examining the draft Financial Services Act (FinSA) and draft Financial Institutions Act (FinIA) since their publication by the Federal Council in November 2015. On 14 December 2016, the Council of States approved the drafts proposed by the Federal Council, subject to certain amendments and clarifications.
[FinSA authorization application and registration of advisors according to FINMA](https://www.altenburger.ch/blog/finsa-authorization-application-and-registration-of-advisors-according-to-finma): 25/11/2021 Stephanie Hodara El Bez will give an on line conference "FinSA authorization application and registration of advisors according to FINMA".
[FinSA/FinIA, advice, management, services, distribution (B2B/B2C), first FINMA authorization for asset managers and registration of advisors](https://www.altenburger.ch/blog/finsa-finia-advice-management-services-distribution-b2b-b2c-first-finma-authorization-for-asset-managers-and-registration-of-advisors): 14/09/2021 Stephanie Hodara El Bez will give a conference "FinSA/FinIA, advice, management, services, distribution (B2B/B2C), first FINMA authorization for asset managers and registration of advisors".
[FinSA, FinIA, FinSO, FinIO: IAMs and trustees finally authorized by FINMA](https://www.altenburger.ch/blog/finsa-finia-finso-finio-iams-and-trustees-finally-authorized-by-finma): BSL Banking in Switzerland and Liechtenstein Magazine, 2019 - 2020.
[FinSa Training for Financial Service Providers and Client Advisors enrolled in a Swiss Register](https://www.altenburger.ch/blog/finsa-training-for-financial-service-providers-and-client-advisors-enrolled-in-a-swiss-register): 04 March 2022 - Stephanie Hodara El Bez will give a presentation during the webinar "FinSa Training for Financial Service Providers and Client Advisors enrolled in a Swiss Register" for ARIF on client advisors to be registered in the Client advisors register according to FinSA.
[First Aid Kit for Companies](https://www.altenburger.ch/blog/first-aid-kit-for-companies): The COVID-19 crisis and the shutdown have led to a sharp decrease in earnings for many companies. At the same time, costs continue to accrue, leading to a potential financial imbalance. The board of directors of a corporation is particularly challenged in times of crisis and must make the right decisions to ensure the existence of the company and strengthen it with a view to the upturn to come. This applies analogously to the management of a limited liability company.
[First Alumni Party in honor of Peter Altenburger. Looking back and into the future!](https://www.altenburger.ch/blog/first-alumni-party-in-honor-of-peter-altenburger-looking-back-and-into-the-future): 
[LONDON Calling: Altenburger Associates Weekend](https://www.altenburger.ch/blog/first-associates-weekend---london): Associates weekend in London!
[Fiscalité: tremplin ou entrave pour les start-up?](https://www.altenburger.ch/blog/fiscalite-tremplin-ou-entrave-pour-les-start-up): Our Partner Pierre-Yves Vuagniaux wrote an article on "Entreprise Romande, 18 novembre 2022 release, L'invité de la Rédaction"
[Französische UBS-Kunden zittern](https://www.altenburger.ch/blog/franzosische-ubs-kunden-zittern): NZZ am Sonntag, No. 41
[Fraudulent transfer orders: the limits of abnormality](https://www.altenburger.ch/blog/fraudulent-transfer-orders-the-limits-of-abnormality): In a recent decision which was largely reported on in the press (decision 4A_9/2020 from July 9th, 2020), Altenburger Ltd legal + tax obtained an important victory before the Swiss Supreme Court. The federal judges determined that a financial intermediary isn't his client's guardian when the client signs a waiver of the risks for instructions sent by e-mail. In this case, the client bears the risks of this means of communication.
[Freezing order ("Arrest") for a claim for "succumbing legal fees" arising out of a Brazilian ICC arbitral award](https://www.altenburger.ch/blog/freezing-order-arrest-for-a-claim-for-legal-fees-awarded-to-the-winning-partys-law-firm-who-was-not-a-party-to-the-arbitral-proceedings): Altenburger obtained a freezing order from the local court in Basel securing a claim for so-called "succumbing legal fees". This claim had been awarded by a Brazilian arbitral tribunal directly to the Brazilian law firm Braz Coelho Veras Lessa Bueno who represented the winning party in ICC arbitration proceedings. In other words, the freezing order was granted even though the creditor (the law firm) was not a party to the award which served as a basis for the freezing order.
[Freezing orders of Swiss assets: an effective way for the Italian creditor to secure the debt recovery](https://www.altenburger.ch/blog/freezing-orders-of-swiss-assets-an-effective-way-for-the-italian-creditor-to-secure-the-debt-recovery): As in other jurisdictions, a victory in a civil lawsuit in Italy does not guarantee the Italian creditor the effective repayment of its claim. If the debtor persists in not paying, the creditor will have to initiate enforcement proceedings in Italy or abroad. In this context, it is in the creditor's interest to obtain the provisional freezing of assets belonging to the debtor to secure its rights. The freezing order is the provisional measure that allows the creditor to obtain such a freeze.
[Termine di prescrizione della garanzia per difetto](https://www.altenburger.ch/blog/garanzia): La Rivista, 103/2012, n. 9
[Geldwäscherei und Sanktionen: Übersicht, Meldepflichten und Zuständigkeiten](https://www.altenburger.ch/blog/geldwascherei-und-sanktionen-ubersicht-meldepflichten-und-zustandigkeiten): 17 May 2024 - Hotel Glockenhof - Zürich
[Geneva Summit on Commercial Dispute Resolution in China](https://www.altenburger.ch/blog/geneva-summit-on-commercial-dispute-resolution-in-china): 20 June 2024
[Gérants de fortune indépendants: état des lieux depuis l'entrée en vigueur de la nouvelle réglementation en matière de gestion de fortune](https://www.altenburger.ch/blog/gerants-de-fortune-independants-etat-des-lieux-depuis-lentree-en-vigueur-de-la-nouvelle-reglementation-en-matiere-de-gestion-de-fortune): Point de Mire, la Tribune Indépendante des Entrepreneurs de la Finance, numéro 43, hiver 2010 - 2011
[Gli accordi verticali in materia di concorrenza](https://www.altenburger.ch/blog/gli-accordi-verticali-in-materia-di-concorrenza): La Rivisita, 111/2020 n. 6
[Gli effetti del "discarico" per gli amministratori](https://www.altenburger.ch/blog/gli-effetti-del-discarico-per-gli-amministratori): La Rivista, 110/2019 n.6
[Gli elementi chiave di un NDA – una linea guida per orientarsi nella giungla degli accordi di segretezza](https://www.altenburger.ch/blog/gli-elementi-chiave-di-un-nda-una-linea-guida-per-orientarsi-nella-giungla-degli-accordi-di-segretezza): La Rivista, 111/2020 n. 3
[Good News - The Zurich team is growing!](https://www.altenburger.ch/blog/good-news---the-zurich-team-is-growing): The Zurich team is growing! 👏👏
[Good news for Swiss groups!](https://www.altenburger.ch/blog/good-news-for-swiss-groups): From 2023 onwards, a participation of 10% is sufficient to benefit from a Swiss withholding tax relief.
[Good news: Promotions](https://www.altenburger.ch/blog/good-news-promotions): 
[Good things come in threes!](https://www.altenburger.ch/blog/good-things-come-in-threes): Congratulations to our Partners: Birgit Sambeth-Glasner, Luzius Cavelti and Clarisse von Wunschheim for having been, once again, listed as leading practitioners in the Who's Who Legal 2021 guide in various categories.
[Government Proposes Radical Changes to VAT Regime](https://www.altenburger.ch/blog/government-proposes-radical-changes-to-vat-regime): Tax Notes Int'l, July 21, 2008, p. 237
[Groundbreaking Swiss Supreme Court Decision on Tax Administrative Assistance—The End of ‘Foreseeable Relevance’?](https://www.altenburger.ch/blog/groundbreaking-swiss-supreme-court-decision-on-tax-administrative-assistance-the-end-of-foreseeable-relevance): Bloomberg Tax, 159 DTR.
[GSCGI: authorisation process for asset managers (date: 18 September 2020)](https://www.altenburger.ch/blog/gscgi-authorisation-process-for-asset-managers): On 18 September 2020, Stephanie Hodara El Bez will speak about the authorization process for Asset Managers during the conference organized by GSCGI at the Metropole Hotel in Geneva.
[Guida pratica sulle ICO](https://www.altenburger.ch/blog/guida-pratica-sulle-ico): La Rivista, 109/2018 n. 4
[GwG-Weiterbildungsseminar „Änderungen des GwG und seiner Verordnungen“](https://www.altenburger.ch/blog/gwg-weiterbildungsseminar-anderungen-des-gwg-und-seiner-verordnungen): 03/05/2023
[Handling your Business in China: Dealing with New Circumstances](https://www.altenburger.ch/blog/handling-your-business-in-china-dealing-with-new-circumstances-tailor-made-and-practical-workshop): 13-14 January 2022 - Clarisse von Wunschheim will have a speak during the workshop "Handling your Business in China: Dealing with New Circumstances".
[Altenburger FC played the 25th edition of the Mundialito](https://www.altenburger.ch/blog/happy-25th-anniversary-mundialito): Last Saturday, Altenburger FC played again at the 25th edition of the Mundialito, the traditional football soccer tournament between the Zurich law firms.
[Harcèlement psychologique : droit du travail et outils pratiques](https://www.altenburger.ch/blog/harcelement-psychologique-droit-du-travail-et-outils-pratiques): 16 January 2023
[HFA Con23 - Risikomanagement im Aussenhandel](https://www.altenburger.ch/blog/hfa-con23-risikomanagement-im-aussenhandel): 19 January 2023
[How I came to share my house with a colleague from Kyiv](https://www.altenburger.ch/blog/how-i-came-to-share-my-house-with-a-colleague-from-kyiv): In early February 2022 I had a timelimit for one my cases in international judicial assistance. The filing involved complicated questions of Ukranian constitutional and procedural law.
[How to launch your ICO in Switzerland?](https://www.altenburger.ch/blog/how-to-launch-your-ico-in-switzerland): To begin with, it needs to be recalled that an ICO allows for public fund raising in digital form for entrepreneurial purposes based on the blockchain technology. In practice, the more general term "token generating event" ("TGE") is also used.
[I brevetti in Svizzera (Update 2006)](https://www.altenburger.ch/blog/i-brevetti-in-svizzera): La Rivista, 97/2006, n. 10, 41
[I nuovi tipi di società a responsabilità limitata – 1a parte](https://www.altenburger.ch/blog/i-nuovi-tipi-di-societa-a-responsabilita-limitata-1a-parte): La Rivista, 104/2013, n. 5, articolo di Viviana Sforza, Altenburger Ltd legal + tax
[I nuovi tipi di società a responsabilità limitata – 2a parte](https://www.altenburger.ch/blog/i-nuovi-tipi-di-societa-a-responsabilita-limitata-2a-parte): La Rivista, 104/2013, n. 6, secondo articolo di Viviana Sforza
[IBA Annual Conference 2023 in Paris](https://www.altenburger.ch/blog/iba-annual-conference-2023-in-paris): Paris, 29 October - 3 November 2023
[The European automotive and mobility service industry: transformation and revolution (IBA Paris 2023)](https://www.altenburger.ch/blog/iba-annual-conference-2023-in-paris-the-european-automotive-and-mobility-service-industry-transformation-and-revolution): 2-11-2023
[IBA Annual Conference 2024](https://www.altenburger.ch/blog/iba-annual-conference-2024): Mexico City - 15-20 September 2024
[IBA University Day and Job Fair](https://www.altenburger.ch/blog/iba-university-day): 22 November 2023
[Il Contratto con sé stesso](https://www.altenburger.ch/blog/il-contratto-con-se-stesso): La Rivista, 108/2017, n. 1
[Il contratto di garanzia in Svizzera – 1a parte](https://www.altenburger.ch/blog/il-contratto-di-garanzia-in-svizzera-1a-parte): La Rivista, 101/2010, n. 6, 41
[Il contratto di garanzia in Svizzera - 2a parte](https://www.altenburger.ch/blog/il-contratto-di-garanzia-in-svizzera-2a-parte): La Rivista, 101/2010, n. 7/8, 41
[Il contratto successorio, un utile strumento per la pianificazione ereditaria](https://www.altenburger.ch/blog/il-contratto-successorio-un-utile-strumento-per-la-pianificazione-ereditaria): La Rivista, 02/2024 - magazine della Camera di Commercio Italiana per la Svizzera.
[Il debutto del nuovo accordo sulla fiscalità dei frontalieri](https://www.altenburger.ch/blog/il-debutto-del-nuovo-accordo-sulla-fiscalita-dei-frontalieri): La Rivista, 01/2024 - magazine della Camera di Commercio Italiana per la Svizzera.
[Il diritto all'informazione del Consiglio di Amministrazione](https://www.altenburger.ch/blog/il-diritto-allinformazione-del-consiglio-di-amministrazione): La Rivista, 109/2018 n. 6
[Il diritto del socio di consultare la documentazione sociale, in particolare dopo l’esercizio di una put option](https://www.altenburger.ch/blog/il-diritto-del-socio-di-consultare-la-documentazione-sociale-in-particolare-dopo-lesercizio-di-una-put-option): La Rivista, 105/2014, n. 6, articolo di Viviana Sforza, Altenburger
[Il diritto e il dovere del consiglio di amministrazione della SA all’informazione – 1a parte](https://www.altenburger.ch/blog/il-diritto-e-il-dovere-del-consiglio-di-amministrazione-della-sa-allinformazione-1a-parte): La Rivista, 105/2014, n. 7-8
[Il diritto e il dovere del consiglio di amministrazione della SA all’informazione – 2a parte](https://www.altenburger.ch/blog/il-diritto-e-il-dovere-del-consiglio-di-amministrazione-della-sa-allinformazione-2a-parte): La Rivista, 105/2014, n. 9
[Il est obligatoire de tenir la liste des détenteurs de ses actions au porteur](https://www.altenburger.ch/blog/il-est-obligatoire-de-tenir-la-liste-des-detenteurs-de-ses-actions-au-porteur): Entreprise Romande (FER) 28.08.2015
[Il lavoro a progetto nel diritto italiano](https://www.altenburger.ch/blog/il-lavoro-a-progetto-nel-diritto-italiano): La Rivista, 97/2006, n. 3, 37
[Il lavoro intermittente nel diritto italiano](https://www.altenburger.ch/blog/il-lavoro-intermittente-nel-diritto-italiano): La Rivista, 97/2006, n. 7/8, 41
[Il lungo cammino per l’uscita della Svizzera dalle “black list” fiscali italiane](https://www.altenburger.ch/blog/il-lungo-cammino-per-luscita-della-svizzera-dalle-black-list-fiscali-italiane): La Rivista, 02/2023 - magazine della Camera di Commercio Italiana per la Svizzera.
[Il nuova sistema di vigilanza sui mercati finanziari in Svizzera - 1a parte](https://www.altenburger.ch/blog/il-nuova-sistema-di-vigilanza-sui-mercati-finanziari-in-svizzera-1a-parte): La Rivista, 99/2008, n. 4, 43
[Il nuovo concetto di residenza fiscale per le persone fisiche. Aspetti comparatistici](https://www.altenburger.ch/blog/il-nuovo-concetto-di-residenza-fiscale-per-le-persone-fisiche-aspetti-comparatistici): 17 February 2025
[Il nuovo sistema dei controlli nelle s.r.l.](https://www.altenburger.ch/blog/il-nuovo-sistema-dei-controlli-nelle-s-r-l): La Rivista, 104/2013, n. 3, articolo di Viviana Sforza, Altenburger Ltd legal + tax
[Il nuovo sistema di vigilanza sui mercati finanziari in Svizzera - 2a parte](https://www.altenburger.ch/blog/il-nuovo-sistema-di-vigilanza-sui-mercati-finanziari-in-svizzera-2a-parte): La Rivista, 99/2008, n. 5, 43
[Il patrimonio immobiliare della famiglia italiana in Ticino](https://www.altenburger.ch/blog/il-patrimonio-immobiliare-della-famiglia-italiana-in-ticino): 16 January 2023
[Il potere di mercato relativo](https://www.altenburger.ch/blog/il-potere-di-mercato-relativo): La Rivista, 109/2018 n. 12
[Il recente accordo tra FINMA, CONSOB e Banca d’Italia](https://www.altenburger.ch/blog/il-recente-accordo-tra-finma-consob-e-banca-ditalia): La Rivista, 03/2023 - magazine della Camera di Commercio Italiana per la Svizzera.
[Il recupero di crediti in Svizzera 1a parte](https://www.altenburger.ch/blog/il-recupero-di-crediti-in-svizzera-1a-parte): La Rivista, 110/2019 n. 2
[Il recupero di crediti in Svizzera 2a parte](https://www.altenburger.ch/blog/il-recupero-di-crediti-in-svizzera-2a-parte): La Rivista, 110/2019 n. 3
[Il recupero di crediti in Svizzera 3a parte](https://www.altenburger.ch/blog/il-recupero-di-crediti-in-svizzera-3a-parte): La Rivista, 110/2019 n. 4
[Il recupero di un credito in Italia](https://www.altenburger.ch/blog/il-recupero-di-un-credito-in-italia): La Rivista, 98/2007, n. 5, 43
[Il Regolamento (UE) n. 650/2012 in materia di successione dal punto di vista svizzero](https://www.altenburger.ch/blog/il-regolamento-ue-n-650-2012-in-materia-di-successione-dal-punto-di-vista-svizzero): La Rivista, 106/2015, n. 12
[Il Trasferimento di un ramo d'azienda](https://www.altenburger.ch/blog/il-trasferimento-di-un-ramo-dazienda): La Rivista, 110/2019 n. 10
[Il Tribunale dei Brevetti in Svizzera](https://www.altenburger.ch/blog/il-tribunale-dei-brevetti-in-svizzera): La Rivista, 101/2010, n. 4, 41
[Il trust? una t-shirt a taglia unica](https://www.altenburger.ch/blog/il-trust-una-t-shirt-a-taglia-unica): 
[Immobili indesiderabili: considerazioni sulla rinuncia alla proprietà immobiliare in Italia](https://www.altenburger.ch/blog/immobili-indesiderabili-considerazioni-sulla-rinuncia-alla-proprieta-immobiliare-in-italia): La Rivista, 03/2025 - magazine della Camera di Commercio Italiana per la Svizzera.
[Immobilienkauf in Italien: Praktischer Leitfaden für ausländische Investoren](https://www.altenburger.ch/blog/immobilienkauf-in-italien-praktischer-leitfaden-fur-auslandische-investoren): Planen Sie, in eine Immobilie in Italien zu investieren? Ausländische Käufer müssen im italienischen Markt viele Vorschriften sowie steuerliche und rechtliche Anforderungen beachten.
[Impact of the proposed Swiss Financial Services Act on the Swiss Insurance Supervision Act](https://www.altenburger.ch/blog/impact-of-the-proposed-swiss-financial-services-act-on-the-swiss-insurance-supervision-act): In the not-too-distant future, the Swiss financial market is to be regulated by two additional laws: the Financial Services Act (FinSA) and the Financial Institutions Act (FinIA). Their aim is to streamline the cross-sector regulation of financial services, instruments and institutions, as well as to improve customer protection.
[Implementation of FATF Recommendations 2012 - Corporate Law Changes](https://www.altenburger.ch/blog/implementation-of-fatf-recommendations-2012-corporate-law-changes): New Swiss Company Law provisions have become effective on 1 July 2015. The law provides for new reporting duties for the holders of bearer and registered shares and, amongst other things, the set up of additional (share) registers.
[Implementation of the Common Reporting Standard in Ukraine and Automatic Exchange of Information with Switzerland](https://www.altenburger.ch/blog/implementation-of-the-common-reporting-standard-in-ukraine-and-automatic-exchange-of-information-with-switzerland): Common Reporting Standard ("CRS") is a global standard for the automatic exchange of tax and financial information which was developed by the Organization for Economic Cooperation and Development ("OECD").
[Implementation of the EU Reinsurance Directive (2005/68/EC) in Liechtenstein](https://www.altenburger.ch/blog/implementation-of-the-eu-reinsurance-directive-2005-68-ec-in-liechtenstein): Liechtenstein has implemented the EU Reinsurance Directive (2005/68/EC) on 1 January 2010 by amending its Insurance Supervision Act and Ordinance. Consequently, statutory rules on capital and solvency as well as non-financial requirements such as risk management, internal control systems and a responsible actuary have been introduced. Whilst the passporting regime now applies with respect to the EEA, third country reinsurers are no longer able to carry on reinsurance business in Liechtenstein on a cross-border basis without equivalent home state supervision.
[Implementation of the new FATF Recommendations in Switzerland](https://www.altenburger.ch/blog/implementation-of-the-new-fatf-recommendations-in-switzerland): In February 2012, the Financial Action Task Force (FATF) revised and amended its international standards for combating money laundering and terrorist financing. As a FATF member, Switzerland subsequently approved the 40 revised FATF Recommendations and has since been implementing them into Swiss law. In this context, on 12 December 2014, the Swiss parliament has adopted the new “Implementation of the 2012 Revised FATF Recommendations Act”.
[Implementation of the OECD/G20 global minimum tax: Swiss electorate said yes](https://www.altenburger.ch/blog/implementation-of-the-oecd-g20-global-minimum-tax-swiss-electorate-said-yes): For a decade now, the OECD and the G20 have been dealing with the international tax planning strategies of multinational enterprises (MNEs) aimed at artificially shifting profits towards states with favourable tax regimes.
[Impugnazione o nullità di una delibera dell’assemblea generale degli azionisti secondo il diritto svizzero](https://www.altenburger.ch/blog/impugnazione-o-nullita-di-una-delibera-dellassemblea-generale-degli-azionisti-secondo-il-diritto-svizzero): La Rivista, 102/2011, n. 7
[Indennità di fine rapporto nel contratto di distribuzione in esclusiva del diritto svizzero](https://www.altenburger.ch/blog/indennita-di-fine-rapporto-nel-contratto-di-distribuzione-in-esclusiva-del-diritto-svizzero): La Rivista, 99/2008, n. 12, 43
[Indicazioni di provenienza svizzere ("swiss made") in ambito](https://www.altenburger.ch/blog/indicazioni-di-provenienza-svizzere-swiss-made-in-ambito): La Rivista, 107/2016, n. 9
[Information Exchange Based on Stolen Bank Data?](https://www.altenburger.ch/blog/information-exchange-based-on-stolen-bank-data): In December 2013, the French authorities submitted a request for administrative assistance in tax matters to the Swiss Federal Tax Administration (FTA). The request was based on a list of 600 clients’ names that the former Head of Marketing of UBS in France had illegally obtained and forwarded to the French authorities. One of the affected clients of the bank filed an appeal against the request, arguing that the FTA was not allowed to provide administrative assistance if the bank data underlying the request had been stolen. In the summer of 2015, the Federal Administrative Court agreed with that client. According to the Federal Administrative Court, the FTA may not provide administrative assistance if the request for such assistance is based on information that was obtained through acts that constitute criminal offenses pursuant to Swiss law. Because the data theft at UBS in France would have been punishable as a criminal offense in Switzerland, the actions of the French tax authorities violated the principle of good faith as laid down in the Tax Administrative Assistance Act (TAAA). According to the Federal Administrative Court, the FTA was thus not allowed to provide administrative assistance in this case.
[Initial Coin Offerings (ICO) Update 2017](https://www.altenburger.ch/blog/initial-coin-offerings): La Rivista, 108/2017, n. 11
[Iniziativa popolare federale 'Per la protezione di salari equi (Iniziativa sui salari minimi)'](https://www.altenburger.ch/blog/iniziativa-popolare-federale-per-la-protezione-di-salari-equi-iniziativa-sui-salari-minimi): La Rivista, 105/2014, n. 5, articolo di Massimo Calderan, Altenburger Ltd legal + tax
[Insurance Center Liechtenstein – Improved Tax Environment](https://www.altenburger.ch/blog/insurance-center-liechtenstein-improved-tax-environment): The insurance center Liechtenstein is an attractive one in the European setting, since Liechtenstein is part of the European market through its EEA-membership and thus benefits from the freedom of services, enabling insurance companies in Liechtenstein to distribute their products throughout Europe. Vis-à-vis Switzerland, the freedom of services is based on a bilateral treaty dating from 1996.
[International Taxation: Pillar Two Developments](https://www.altenburger.ch/blog/international-taxation-pillar-two-developments): 1st March 2023
[International VAT Autumn Conference 2023](https://www.altenburger.ch/blog/international-vat-autumn-conference-2023): Copenaghen, 19-20 October 2023
[International VAT Conference 2024, London](https://www.altenburger.ch/blog/international-vat-conference-2024-london): London, 24-25 October 2024
[Interview: Die Pandemie akzentuiert die Diskussion der Gleichstellung](https://www.altenburger.ch/blog/interview-die-pandemie-akzentuiert-die-diskussion-der-gleichstellung): Our Partner Birgit Sambeth Glasner was interviewed by "österreichisches anwältinnenblatt".
[Interview: Die Pandemielage hat der Justiz den Spiegel vorgehalten](https://www.altenburger.ch/blog/interview-die-pandemielage-hat-der-justiz-den-spiegel-vorgehalten): Our Partner Birgit Sambeth Glasner, new president of the Swiss Bar Association, was interviewed by Fokus Rechtsguide on various issues related to the legal profession as well as on the influence of Pandemic on the legal system.
[Interview: La créativité est intrinsèquement liée à la profession d’avocat](https://www.altenburger.ch/blog/interview-la-creativite-est-intrinsequement-liee-a-la-profession-davocat): 
[Interview: Le métier d’avocat, il faut en prendre soin](https://www.altenburger.ch/blog/interview-le-metier-davocat-il-faut-en-prendre-soin): Our Partner Birgit Sambeth Glasner was interviewed by Le Temps.
[Interview: Oltre i numeri](https://www.altenburger.ch/blog/interview-oltre-i-numeri): Our Partner Sebastiano Garufi Giuliani was interviewed by "Ticino Management".
[Interview: "Swiss Trusts: Coming soon?"](https://www.altenburger.ch/blog/interview-swiss-trusts-coming-soon): 
[Invalidity and unenforceability of a non-compete clause in an employment contract signed via DocuSign using the “DS Electronic” signature](https://www.altenburger.ch/blog/invalidity-and-unenforceability-of-a-non-compete-clause-in-an-employment-contract-signed-via-docusign-using-the-ds-electronic-signature): In Switzerland, electronic signatures lacking proper authentication are not legally binding when written form is required, rendering certain agreements unenforceable before courts and potentially leading to significant legal consequences.
[ISIS Webinar - Rechtsprechung, Praxis und Gesetzgebung aktuell](https://www.altenburger.ch/blog/isis-webinar---rechtsprechung-praxis-und-gesetzgebung-aktuell): 29 August 2024
[ISIS Webinar 3 - Rechtsprechung, Praxis und Gesetzgebung aktuell](https://www.altenburger.ch/blog/isis-webinar-3---rechtsprechung-praxis-und-gesetzgebung-aktuell): 3 October 2024
[Italian IRAP and foreign tax credit under Double Tax Treaties](https://www.altenburger.ch/blog/italian-irap-and-foreign-tax-credit-under-double-tax-treaties): With judgment No. 836/2023 published on 18 July 2023, the Italian Court of cassation ruled on the applicability of the foreign tax credit under Article 165 of the Italian Income Tax Code (TUIR) to the Regional Tax on Productive Activities (IRAP).
[Italian tax authorities request information from Switzerland on UBS bank customers](https://www.altenburger.ch/blog/italian-tax-authorities-request-information-from-switzerland-on-ubs-bank-customers): In the official Swiss Journal ("Bundesblatt") no. 31 dated 6 August 2019, the Swiss Federal Tax Administration ("FTA") published a request for administrative assistance issued by the Italian Agenzia delle Entrate ("AdE") on 6 December 2018. The request concerns an undefined number of accounts held by Italian residents at UBS Switzerland AG ("UBS") between February 23, 2015 and December 31, 2016.
[Italy acknowledges the amendments to the Parent-Subsidiary Directive](https://www.altenburger.ch/blog/italy-acknowledges-the-amendments-to-the-parent-subsidiary-directive): Italian Law No. 122/2016, in force as of 23 July 2016, amended the dividend taxation regime provided for in Articles 89 of Presidential Decree 917/1986 and 27-bis of Presidential Decree 600/1973. The amendement at hand acknowledges the provisions contained in Directive 2014/86/EU with regard to the so-called Parent-Subsidiary Directive (2011/96/EU), which provides for a more favourable tax regime aimed at avoiding juridical double taxation and international economic double taxation in cases of dividend distributions between companies of EU Member States, when some specific requirements are met.
[Italy introduces a tax credit in case of assignment of impaired loans](https://www.altenburger.ch/blog/italy-introduces-a-tax-credit-in-case-of-assignment-of-impaired-loans): The Italian Law Decree no. 18 dated March 17, 2020, introduced by the Government with a view to limiting the negative effects deriving from the Covid-19 emergency, introduces sectorial measures to enhance the economy in the following main areas:
[Job Vacancy Reporting Duty for Swiss Employers](https://www.altenburger.ch/blog/job-vacancy-reporting-duty-for-swiss-employers): In February 2014, the Swiss People adopted the so-called "Initiative against mass immigration".
[Journée Solutions GFI Genève – 6ème édition](https://www.altenburger.ch/blog/journee-solutions-gfi-geneve-6eme-edition): 26 September 2022
[Journée Solutions GFI Genève – 7ème édition](https://www.altenburger.ch/blog/journee-solutions-gfi-geneve-7eme-edition): 11 September 2023
[Journée sportive et festive à Megève pour Altenburger !](https://www.altenburger.ch/blog/journee-sportive-et-festive-pour-altenburger-a-megeve): L'équipe genevoise d’Altenburger a échangé les dossiers contre des skis le temps d’une journée à Megève !
[Justitia 4.0: La magistratura svizzera si digitalizza.](https://www.altenburger.ch/blog/justitia-4-0): La Rivista, 110/2019 n. 12
[Kunstnachlässe - Schulthess Forum Kunst im Recht](https://www.altenburger.ch/blog/kunstnachlasse-schulthess-forum-kunst-im-recht): 29 November 2022
[La creazione di società in Svizzera](https://www.altenburger.ch/blog/la-creazione-di-societa-in-svizzera): Webinar - 26 November 2022
[La ditta individuale: forma preferita per le attività commerciali](https://www.altenburger.ch/blog/la-ditta-individuale): La Rivista, 108/2017, n. 12
[La fine del rapporto di lavoro secondo il diritto svizzero](https://www.altenburger.ch/blog/la-fine-del-rapporto-di-lavoro-secondo-il-diritto-svizzero): La Rivista, 98/2007, n. 4, 43
[La FINMA se fait taper sur les doigts](https://www.altenburger.ch/blog/la-finma-se-fait-taper-sur-les-doigts): La Liberté, samedi, 9 janvier 2010
[La Gestion des conflits: la Médiation. Manuel pour le practicien](https://www.altenburger.ch/blog/la-gestion-des-conflits-la-mediation-manuel-pour-le-practicien): CEDIDAC, Centre du droit de l'enterprise de l'Université de Lausanne, 2009
[La “giusta causa” nella revoca degli amministratori di società di capitali](https://www.altenburger.ch/blog/la-giusta-causa-nella-revoca-degli-amministratori-di-societa-di-capitali): La Rivista, 105/2014, n. 3
[La legge federale sugli investimenti collettivi di capitale](https://www.altenburger.ch/blog/la-legge-federale-sugli-investimenti-collettivi-di-capitale): La Rivista, 97/2006, n. 9, 41
[La lotta contro il riciclaggio](https://www.altenburger.ch/blog/la-lotta-contro-il-riciclaggio): La Rivista, 110/2019 n. 5
[La LSFin introduit les modes de résolution alternative des conflits](https://www.altenburger.ch/blog/la-lsfin-introduit-les-modes-de-resolution-alternative-des-conflits): Invest’News, n° 20 – décembre 2014
[La médiation civile dans le Code de procédure civile unifié](https://www.altenburger.ch/blog/la-mediation-civile-dans-le-code-de-procedure-civile-unifie): Revue de l'Avocat, No 8/2010, Helbing Lichtenhahn Verlag, Basel
[La médiation commerciale a une carte à jouer dans la résolution des conflits en affaires](https://www.altenburger.ch/blog/la-mediation-commerciale-a-une-carte-a-jouer-dans-la-resolution-des-conflits-en-affaires): Enterprise romande, No 2911, November 17, 2006
[La médiation commerciale: Quelques exemples tirés de la pratique](https://www.altenburger.ch/blog/la-mediation-commerciale-quelques-exemples-tires-de-la-pratique): Edition Schulthess, November 2018
[La médiation en matière pénale pour les adultes à l'ère du code de procédure pénale unifié](https://www.altenburger.ch/blog/la-mediation-en-matiere-penale-pour-les-adultes-a-lere-du-code-de-procedure-penale-unifie): AJP/PJA, 6/2010.
[La médiation successorale - mediation in the inheritance context](https://www.altenburger.ch/blog/la-mediation-successorale-mediation-in-the-inheritance-context): Journée de droit successoral 2020, Université de Fribourg, Stämpfli Edition
[La nuova Convenzione di Lugano](https://www.altenburger.ch/blog/la-nuova-convenzione-di-lugano): La Rivista, 101/2010, n. 12, 41
[La nuova deduzione per le spese di formazione e di perfezionamento](https://www.altenburger.ch/blog/la-nuova-deduzione-per-le-spese-di-formazione-e-di-perfezionamento): Denise Pagani Zambelli in: SUPSI Novità Fiscali, N° 4, Aprile 2011
[La OReSa e le retribuzioni dei manager delle società quotate in borsa – 1a parte](https://www.altenburger.ch/blog/la-oresa-e-le-retribuzioni-dei-manager-delle-societa-quotate-in-borsa-1a-parte): La Rivista, 105/2014, n. 1, articolo di Massimo Calderan, Altenburger Ltd legal + tax
[La OReSa e le retribuzioni dei manager delle società quotate in borsa – 2a parte](https://www.altenburger.ch/blog/la-oresa-e-le-retribuzioni-dei-manager-delle-societa-quotate-in-borsa-2a-parte): La Rivista, 105/2014, n. 2, articolo di Massimo Calderan, Altenburger Ltd legal + tax
[La piazza finanziaria ticinese e l'economia del Nord Italia. Per uno sviluppo integrato](https://www.altenburger.ch/blog/la-piazza-finanziaria-ticinese-e-leconomia-del-nord-italia-per-uno-sviluppo-integrato): 
[La procedura civile e il sistema giudiziario svizzero - 1a parte](https://www.altenburger.ch/blog/la-procedura-civile-e-il-sistema-giudiziario-svizzero-1a-parte): La Rivista, 107/2016, n. 4
[La procedura civile e il sistema giudiziario svizzero - 2a parte](https://www.altenburger.ch/blog/la-procedura-civile-e-il-sistema-giudiziario-svizzero-2a-parte): La Rivista, 107/2016, n. 5
[La procedura civile e il sistema giudiziario svizzero - 3a parte](https://www.altenburger.ch/blog/la-procedura-civile-e-il-sistema-giudiziario-svizzero-3a-parte): La Rivista, 107/2016, n. 6
[La procedura di voluntary disclosure per il rientro dei capitali detenuti all’estero](https://www.altenburger.ch/blog/la-procedura-di-voluntary-disclosure-per-il-rientro-dei-capitali-detenuti-allestero): La Rivista, 105/2014, n. 4
[La procura, in particolare la procura bancaria post mortem](https://www.altenburger.ch/blog/la-procura-in-particolare-la-procura-bancaria-post-mortem): La Rivista, 106/2015, n. 4
[La protezione dei nomi di dominio](https://www.altenburger.ch/blog/la-protezione-dei-nomi-di-dominio): La Rivista, 111/2020 n. 1
[La protezione del design](https://www.altenburger.ch/blog/la-protezione-del-design): La Rivista, 109/2018, n. 1
[La protezione di un marchio svizzero all'estero](https://www.altenburger.ch/blog/la-protezione-di-un-marchio-svizzero-allestero): La Rivista, 111/2020 n. 7
[La rappresentanza di società svizzere](https://www.altenburger.ch/blog/la-rappresentanza-di-societa-svizzere): La Rivista, 110/2019 n. 1
[La registrazione scritta delle decisioni del CDA](https://www.altenburger.ch/blog/la-registrazione-scritta-delle-decisioni-del-cda): La Rivista, 110/2019 n. 11
[La responsabilità precontrattuale nell'ambito di M&A](https://www.altenburger.ch/blog/la-responsabilita-precontrattuale-nellambito-di-m-a): La Rivista, 2018/109 n. 09
[La revisione del diritto della ragione sociale (ditta)](https://www.altenburger.ch/blog/la-revisione-del-diritto-della-ragione-sociale-ditta): La Rivista, 107/2016, n. 7-8
[La revisione della Legge sul riciclaggio di denaro](https://www.altenburger.ch/blog/la-revisione-della-legge-sul-riciclaggio-di-denaro): La Rivista, 03/2022 - magazine della Camera di Commercio Italiana per la Svizzera.
[La riforma Fornero sui licenziamenti individuali](https://www.altenburger.ch/blog/la-riforma-fornero-sui-licenziamenti-individuali): La Rivista, 104/2013, n. 4, articolo di Viviana Sforza, Altenburger Ltd legal + tax
[La Sagl è diventata una piccola SA?](https://www.altenburger.ch/blog/la-sagl-e-diventata-una-piccola-sa): La Rivista, 101/2010, n. 9, 41
[La scelta della legge applicabile](https://www.altenburger.ch/blog/la-scelta-della-legge-applicabile): La Rivista, 109/2018 n. 11
[La stabile organizzazione](https://www.altenburger.ch/blog/la-stabile-organizzazione): 12 October 2022
[La Suisse: un lieu fiscalement attractif pour les sociétés commerciales?](https://www.altenburger.ch/blog/la-suisse-un-lieu-fiscalement-attractif-pour-les-societes-commerciales): Lamy Fiscalité des opérations internationales, juillet 2005
[La Svizzera all’esame del Global Forum in materia di trasparenza e scambio di informazioni](https://www.altenburger.ch/blog/la-svizzera-allesame-del-global-forum-in-materia-di-trasparenza-e-scambio-di-informazioni): Novità Fiscali, 3/2012, p. 7-11
[La Svizzera si avvia alla fase 2 dell’esame del Global Forum in materia di trasparenza e scambio di informazioni](https://www.altenburger.ch/blog/la-svizzera-si-avvia-alla-fase-2-dellesame-del-global-forum-in-materia-di-trasparenza-e-scambio-di-informazioni): Novità Fiscali, 3/2016, p. 7-9
[La tassazione degli utili immobiliari in Svizzera](https://www.altenburger.ch/blog/la-tassazione-degli-utili-immobiliari-in-svizzera): Il sistema di imposizione degli utili immobiliari (ossia del profitto realizzato al momento della vendita di un bene immobile) in Svizzera presenta delle grandi differenze tra la Confederazione e i Cantoni, come anche tra i Cantoni stessi.
[La tassazione dei frontalieri](https://www.altenburger.ch/blog/la-tassazione-dei-frontalieri): SUPSI Novità Fiscali, Giugno 2010
[La tassazione in Italia dei redditi previdenziali di fonte svizzera](https://www.altenburger.ch/blog/la-tassazione-in-italia-dei-redditi-previdenziali-di-fonte-svizzera): La Rivista, 01/2023 - magazine della Camera di Commercio Italiana per la Svizzera.
[La verifica speciale nel diritto della SA](https://www.altenburger.ch/blog/la-verifica-speciale-nel-diritto-della-sa): La Rivista, 106/2015, n. 1
[L'abolizione delle azioni al portatore](https://www.altenburger.ch/blog/labolizione-delle-azioni-al-portatore): La Rivista, 110/2019 n.9
[L'Accordo di Basilea II e le imprese](https://www.altenburger.ch/blog/laccordo-di-basilea-ii-e-le-imprese): La Rivista, 101/2010, n. 1, 41
[L'acculumazione di giorni di vacanza](https://www.altenburger.ch/blog/lacculumazione-di-giorni-di-vacanza): La Rivista, 111/2020 n. 2
[Landmark Supreme Court Decision on Tax Administrative Assistance to India](https://www.altenburger.ch/blog/landmark-supreme-court-decision-on-tax-administrative-assistance-to-india): On 17 July 2018, the Swiss Supreme Court ("Court") rendered a decision on the topic of administrative assistance in tax matters, stolen bank data and the principle of good faith (decision no. 2C_648/2017). The decision determines that the Swiss Federal Tax Administration ("FTA") may exchange information with the Indian tax authorities (Ministry of Finance, "MoF").
[L'attestato di lavoro nel diritto svizzero](https://www.altenburger.ch/blog/lattestato-di-lavoro-nel-diritto-svizzero): La Rivista, 100/2009, n. 10, 41
[L’attuazione delle Raccomandazioni del GAFI (Gruppo d’azione finanziaria contro il riciclaggio dei capitali) nel diritto interno svizzero](https://www.altenburger.ch/blog/lattuazione-delle-raccomandazioni-del-gafi-gruppo-dazione-finanziaria-contro-il-riciclaggio-dei-capitali-nel-diritto-interno-svizzero): FOUR TICINO, N. 11
[L'attuazione di piani di partecipazione dei collaboratori](https://www.altenburger.ch/blog/lattuazione-di-piani-di-partecipazione-dei-collaboratori): La Rivista, 110/2019 n.7/8
[Laurent Lehner at the Lawyers' Congress in Lucerne](https://www.altenburger.ch/blog/laurent-lehner-at-the-lawyers-congress-in-lucerne): 19 June 2025
[Laurent Lehner - Certified Specialist SBA Labour Law](https://www.altenburger.ch/blog/laurent-lehner-certified-specialist-sba-labour-law): 
[L'Autorità federale svizzera di vigilanza sui mercati finanziari (FINMA)](https://www.altenburger.ch/blog/lautorita-federale-svizzera-di-vigilanza-sui-mercati-finanziari-finma): La Rivista, 100/2009, n. 1, 41
[Lavoro straordinario secondo il diritto svizzero](https://www.altenburger.ch/blog/lavoro-straordinario-secondo-il-diritto-svizzero): La Rivista, 100/2009, n. 9, 41
[LawDays 2025](https://www.altenburger.ch/blog/lawdays-2025): 24 April 2025
[L'azione revocatoria per dolo nel diritto svizzero](https://www.altenburger.ch/blog/lazione-revocatoria-per-dolo-nel-diritto-svizzero): La Rivista, 99/2008, n. 11, 43
[Le business warranties nei contratti di acquisizione](https://www.altenburger.ch/blog/le-business-warranties-nei-contratti-di-acquisizione): La Rivista, 105/2014, n. 5, articolo di Viviana Sforza, Altenburger Ltd legal + tax
[Le caratteristiche dello sponsoring](https://www.altenburger.ch/blog/le-caratteristiche-dello-sponsoring): Denise Pagani Zambelli in: SUPSI Novità fiscali, n.11, novembre 2014
[Le Conseil fédéral veut supprimer les actions au porteur](https://www.altenburger.ch/blog/le-conseil-federal-veut-supprimer-les-actions-au-porteur): Entreprise Romande, February 2018
[Le dichiarazioni e garanzie e l’efficacia delle pattuizioni contenute nel contratto preliminare e non riprodotte nel contratto definitivo](https://www.altenburger.ch/blog/le-dichiarazioni-e-garanzie-e-lefficacia-delle-pattuizioni-contenute-nel-contratto-preliminare-e-non-riprodotte-nel-contratto-definitivo): La Rivista, 105/2014, n. 2
[Le droit collaboratif : une opportunité pour les avocats... à quel risque?](https://www.altenburger.ch/blog/le-droit-collaboratif-une-opportunite-pour-les-avocats-a-quel-risque): Juriste International, 2013.3
[Le firme elettroniche e il quadro legislativo svizzero](https://www.altenburger.ch/blog/le-firme-elettroniche): La Rivista, 109/2018 n. 10
[Le nouveau règlement suisse de médiation SCAI RDAI/International Business Law Journal](https://www.altenburger.ch/blog/le-nouveau-reglement-suisse-de-mediation-scai-rdai-international-business-law-journal): International Business Law Journal, Issue 5, 2019
[Le secret de l'avocat remis en cause?](https://www.altenburger.ch/blog/le-secret-de-lavocat-remis-en-cause): L'AGEFI, No. 177
[Lecture on "Urheberrecht" in the EMAA Executive Master in Arts](https://www.altenburger.ch/blog/lecture-on-urheberrecht-in-the-emaa-executive-master-in-arts): 
[Legal Tech & New Law](https://www.altenburger.ch/blog/legal-tech-new-law): 01/12/2022
[Legalcommunity Awards Switzerland 2022](https://www.altenburger.ch/blog/legalcommunity-awards-switzerland-2022): Legalcommunity Awards Switzerland 2022
[Legalcommunity Awards Switzerland 2023](https://www.altenburger.ch/blog/legalcommunity-awards-switzerland-2023): Legalcommunity Awards Switzerland 2023
[Legalcommunity Awards Switzerland 2023 - Finalists](https://www.altenburger.ch/blog/legalcommunity-awards-switzerland-2023-finalists): 
[Legalcommunity Awards Switzerland 2025 - Finalists](https://www.altenburger.ch/blog/legalcommunity-awards-switzerland-2025---finalists): 
[Legge federale svizzera sugli stranieri](https://www.altenburger.ch/blog/legge-federale-svizzera-sugli-stranieri): La Rivista, 99/2008, n. 10, 43
[Legge federale svizzera sui titoli contabili](https://www.altenburger.ch/blog/legge-federale-svizzera-sui-titoli-contabili): La Rivista, 100/2009, n. 11, 41
[Legge sui servizi finanziari (LSF) e legge sugli istituti finanziari (LIFin)](https://www.altenburger.ch/blog/legge-sui-servizi-finanziari-lsf-e-legge-sugli-istituti-finanziari-lifin): FOUR TICINO, N.12 (Ottobre-Novembre 2014)
[Legge sul Tribunale federale svizzero - 1a parte](https://www.altenburger.ch/blog/legge-sul-tribunale-federale-svizzero-1a-parte): La Rivista, 98/2007, n. 6, 43
[Legge sul Tribunale federale svizzero - 2a parte](https://www.altenburger.ch/blog/legge-sul-tribunale-federale-svizzero-2a-parte): La Rivista, 98/2007, n. 7/8, 43
[Lena Dolci - CAS in Liability and Insurance Law](https://www.altenburger.ch/blog/lena-dolci-cas-in-in-liability-and-insurance-law): 
[Les défis réglementaires des gérants indépendants](https://www.altenburger.ch/blog/les-defis-reglementaires-des-gerants-independants): Point de Mire, numéro 57 – été 2014
[Interview: Les gérants indépendants fusionnent peu](https://www.altenburger.ch/blog/les-gerants-independants-fusionnent-peu): "Les gérants indépendants fusionnent peu".
[Les GFI ne seront pas soumis à une surveillance direct de la FINMA](https://www.altenburger.ch/blog/les-gfi-ne-seront-pas-soumis-a-une-surveillance-direct-de-la-finma): l’AGEFI, Septembre 2015
[Les mesures relevant du droit de l’insolvabilité dans l’AP-LEFIN](https://www.altenburger.ch/blog/les-mesures-relevant-du-droit-de-linsolvabilite-dans-lap-lefin): 
[Birgit Sambeth ranked as Global Elite Thought Leader 2025 (Lexology Index)](https://www.altenburger.ch/blog/lexology-index---global-elite-thought-leader-2025): 
[Lexology Index 2024](https://www.altenburger.ch/blog/lexology-index-2024): Our Partners have been listed once again as leaders in the Lexology Index 2024 guide!
[Libera circolazione delle persone: misure di accompagnamento svizzere](https://www.altenburger.ch/blog/libera-circolazione-delle-persone-misure-di-accompagnamento-svizzere): La Rivista, 98/2007, n. 9, 43, Articoli di Massimo Calderan, Altenburger
[Libera circolazione delle persone tra Svizzera e UE/AELS: clausola di salvaguardia](https://www.altenburger.ch/blog/libera-circolazione-delle-persone-tra-svizzera-e-ue-aels-clausola-di-salvaguardia): La Rivista, 104/2013, n. 6
[Licenziamento dei lavoratori più anziani](https://www.altenburger.ch/blog/licenziamento-dei-lavoratori-piu-anziani): La Rivista, 107/2016, n. 1
[L’iniziativa popolare federale 'Contro l'immigrazione di massa'](https://www.altenburger.ch/blog/liniziativa-popolare-federale-contro-limmigrazione-di-massa): La Rivista, 105/2014, n. 3, articolo di Massimo Calderan
[L’intensification de la réglementation touche les gestionnaires de placements collectifs étrangers](https://www.altenburger.ch/blog/lintensification-de-la-reglementation-touche-les-gestionnaires-de-placements-collectifs-etrangers): Point de Mire, la Tribune Indépendantes des Entrepreneurs de la Finance, June 2012
[Loi GAFI: Délit fiscal qualifié, infraction préalable au blanchiment, obligation de dénonciation et transparence accrue](https://www.altenburger.ch/blog/loi-gafi-delit-fiscal-qualifie-infraction-prealable-au-blanchiment-obligation-de-denonciation-et-transparence-accrue): Point de Mire, numéro 61 – été 2015
[Loi sur les services financiers et Loi sur les établissements financiers: quels changements pour les gérants de fortune indépendants? (Partie 3)](https://www.altenburger.ch/blog/loi-sur-les-services-financiers-et-loi-sur-les-etablissements-financiers-quels-changements-pour-les-gerants-de-fortune-independants): The IFA’s WealthGram, N°32, September 2014
[Loi sur les services financiers et Loi sur les établissements financiers: quels changements pour les gérants de fortune indépendants? (Partie 2)](https://www.altenburger.ch/blog/loi-sur-les-services-financiers-et-loi-sur-les-etablissements-financiers-quels-changements-pour-les-gerants-de-fortune-independants-2): Point de Mire, numéro 58 – automne 2014
[Loi sur les services financiers et Loi sur les établissements financiers: quels changements pour les gérants de fortune indépendants? ((Partie 1)](https://www.altenburger.ch/blog/loi-sur-les-services-financiers-et-loi-sur-les-etablissements-financiers-quels-changements-pour-les-gerants-de-fortune-independants-3): Depuis la crise financière de 2008, les régulateurs revisitent la réglementation financière afin notamment de réduire les risques systémiques et d’offrir une protection accrue aux investisseurs. Le Conseil fédéral a ainsi ouvert, en date du 27 juin 2014, la procédure de consultation, très attendue, concernant la Loi sur les services financiers (ci-après : « LSFin ») et la Loi sur les établissements financiers (ci-après : « LEFin »). Cette consultation prendra fin le 17 octobre 2014.
[Loi sur les services financiers : trop d’incertitudes](https://www.altenburger.ch/blog/loi-sur-les-services-financiers-trop-dincertitudes): Banque & Finance, N°125 , September - October 2014
[Long Nights of Careers](https://www.altenburger.ch/blog/long-nights-of-careers): 13 November 2024
[Long Nights of Careers 2025](https://www.altenburger.ch/blog/long-nights-of-careers-2025): 12 November 2025
[LSFin, LEFin, OSFin, OEFin, OSS : les GFE et les Trustees enfin autorisés FINMA](https://www.altenburger.ch/blog/lsfin-lefin-osfin-oefin-oss-les-gfe-et-les-trustees-enfin-autorises-finma): Point de Mire, Numéro 75 – Hiver 2018-2019
[LSFIN/LEFiN. The clock is ticking.](https://www.altenburger.ch/blog/lsfin-lefin-the-click-is-ticking): 9-6-2022
[Lump-sum taxation of individuals according to federal income taxation](https://www.altenburger.ch/blog/lump-sum-taxation-of-individuals-according-to-federal-income-taxation): On July 24, 2018 the Swiss Federal Tax Authorities issued circular letter no. 44 on the lump-sum taxation of individuals under federal income tax laws.
[L'universo della proprietà intellettuale](https://www.altenburger.ch/blog/luniverso-della-proprieta-intellettuale): La Rivista, 108/2017, n. 5
[Luzius Cavelti discusses current challenges in tax law in LawCast's latest episode](https://www.altenburger.ch/blog/luzius-cavelti-discusses-current-challenges-in-tax-law-in-lawcasts-latest-episode): We are thrilled to feature our Partner, Luzius Cavelti, in this episode of LawCast.
[Main aspects of posting employees to Switzerland](https://www.altenburger.ch/blog/main-aspects-of-posting-employees-to-switzerland): The posting of employees from abroad to Switzerland is an ever-growing phenomenon. A foreign employer who posts employees to Switzerland must comply with Swiss legislation on work permits, working conditions, in particular minimum wages, and staff secondment.
[New Senior Associate: Marco Fusi](https://www.altenburger.ch/blog/marco-fusi-senior-associate-as-of-september-1-2022): Welcome to Marco Fusi, new Senior Associate.
[Massimo Calderan elected member of the Council of the CCIS](https://www.altenburger.ch/blog/massimo-calderan-elected-member-of-the-council-of-the-ccis): 
[Massimo Calderan nominated Co-Chair of the IBA European Regional Forum](https://www.altenburger.ch/blog/massimo-calderan-nominated-co-chair-of-the-iba-european-regional-forum): 
[Mäzenatentum im 21. Jahrhundert: Zukunftsvisionen für das Zürich der Künste](https://www.altenburger.ch/blog/mazenatentum-im-21-jahrhundert-zukunftsvisionen-fur-das-zurich-der-kunste): 21/10/2021 - Hug Gitti will participate to the on line round table "Mäzenatentum im 21. Jahrhundert: Zukunftsvisionen für das Zürich der Künste" organized by the Zürcher Hochschule für die Künste and ZHdK Foundation.
[Mediation and insolvency](https://www.altenburger.ch/blog/mediation-and-insolvency): www.cedr.com, October 2010
[Mediation as an effective dispute resolution method](https://www.altenburger.ch/blog/mediation-as-an-effective-dispute-resolution-method): The Swiss Federal Supreme Court found that the parties bindingly agreed on a pre-arbitral obligation to resort to mediation by a reference to the ADR Rules of the ICC (currently ICC Mediation Rules). Through this reasoning, the Swiss Federal Supreme Court indirectly held that the reference to a specific set of procedural mediation rules constitutes a sufficient degree of accuracy to evidence the parties' will.
[Mediation in Switzerland: or the 'Swiss Army knife tool'](https://www.altenburger.ch/blog/mediation-in-switzerland-or-the-swiss-army-knife-tool): MEDIATION COMMITTEE NEWSLETTER, December 2006
[Mediation Techniques: IBA e-book](https://www.altenburger.ch/blog/mediation-techniques): IBA e-book, MEDALO: A Recent Positive Experience in Switzerland Or Using Baseball Arbitration to Break a Mediation Impasse, p 173
[Meet Birgit Sambeth in Verbier](https://www.altenburger.ch/blog/meet-birgit-sambeth-in-verbier): 
[Meet Luzius Cavelti, Sebastiano Garufi Giuliani and Pierre-Yves Vuagniaux at the IFA in Lisbon](https://www.altenburger.ch/blog/meet-luzius-cavelti-sebastiano-garufi-giuliani-and-pierre-yves-vuagniaux-at-the-ifa-in-lisbon): 🤝 Meet us at the IFA in Lisbon
[Meet Pierre-Yves Vuagniaux at Lausanne](https://www.altenburger.ch/blog/meet-pierre-yves-vuagniaux-at-lausanne): Join us in Lausanne!
[Meet us in Toronto!](https://www.altenburger.ch/blog/meet-us-in-toronto): 
[Mercato del lavoro: panoramica sugli sviluppi degli ultimi anni](https://www.altenburger.ch/blog/mercato-del-lavoro-panoramica-sugli-sviluppi-degli-ultimi-anni): La Rivista, 105/2014, n. 6
[Milionari alla prova del fisco. Governi e cittadini ripensano la fiscalità per i soggetti facoltosi](https://www.altenburger.ch/blog/milionari-alla-prova-del-fisco-governi-e-cittadini-ripensano-la-fiscalita-per-i-soggetti-facoltosi): La Rivista, 03/2024 - magazine della Camera di Commercio Italiana per la Svizzera.
[Minimum taxation of multinational groups - Switzerland takes the plunge from 2024!](https://www.altenburger.ch/blog/minimum-taxation-of-multinational-groups---switzerland-takes-the-plunge-from-2024): 
[Mise en oeuvre pratique de la LSfin : Gestion de fortune et distribution de produits financiers](https://www.altenburger.ch/blog/mise-en-oeuvre-pratique-de-la-lsfin-gestion-de-fortune-et-distribution-de-produits-financiers): 9 June 2023
[Modernizzazione del registro di commercio](https://www.altenburger.ch/blog/modernizzazione-del-registro-di-commercio): La Rivista, 107/2016, n. 11
[Modifica della procedura di risanamento azienda-le in Svizzera](https://www.altenburger.ch/blog/modifica-della-procedura-di-risanamento-azienda-le-in-svizzera): La Rivista, 102/2011, n. 5
[Modifiche legislativa ai nuovi tipi di società a responsabilità limitata: la nuova s.r.l. semplificata e la nuova s.r.l. con capitale sociale inferiore a 10 mila euro](https://www.altenburger.ch/blog/modifiche-legislativa-ai-nuovi-tipi-di-societa-a-responsabilita-limitata-la-nuova-s-r-l-semplificata-e-la-nuova-s-r-l-con-capitale-sociale-inferiore-a-10-mila-euro): La Rivista, 104/2013, n. 12
[Mögliche Vertriebsformen für den Markteintritt in die Schweiz](https://www.altenburger.ch/blog/mogliche-vertriebsformen-fur-den-markteintritt-in-die-schweiz): CH-D WIRTSCHAFT - issue 01/2025
[Mundialito 2022 - Altenburger FC](https://www.altenburger.ch/blog/mundialito-2022-altenburger-fc): Last week our soccer team participated to the 24th edition of the famous Mundialito tournament for Zurich based law firms
[Mundialito 2024 - Altenburger FC is back!](https://www.altenburger.ch/blog/mundialito-2024---altenburger-fc-is-back): Mundialito 2024
[Natalia Roos - CAS in Swiss VAT](https://www.altenburger.ch/blog/natalia-roos-cas-in-swiss-vat): 
[Natalia Roos has successfully graduated with the Master of Advanced Studies / LL.M. in VAT](https://www.altenburger.ch/blog/natalia-roos-has-successfully-graduated-with-the-master-of-advanced-studies-ll-m-in-vat): 
[Neuste Entwicklungen hinsichtlich der Steuerabkommen der Schweiz mit Deutschland, Grossbritannien und Österreich](https://www.altenburger.ch/blog/neuste-entwicklungen-hinsichtlich-der-steuerabkommen-der-schweiz-mit-deutschland-grossbritannien-und-osterreich): Für betroffene Bankkunden drängt die Zeit, ihre Optionen zu prüfen und entsprechend zu handeln.
[New Associate: Aldiana Perezic](https://www.altenburger.ch/blog/new-associate-aldiana-perezic): We are pleased to announce that Aldiana Perezic joined Altenburger Ltd legal + tax in Zurich as a new associate in August 2019. She advises in commercial, corporate and M&A matters. She further also specializes in domestic and international state court litigation with a focus on labor as well as debt enforcement and insolvency law.
[New Associate: Guillaume Jeangros](https://www.altenburger.ch/blog/new-associate-guillaume-jeangros): We are pleased to announce that Guillaume Jeangros joined Altenburger Ltd legal + tax in Geneva as a new associate in September 2019. He focuses on domestic and international civil litigation, in particular in matters of inheritance, tenancy law as well as debt enforcement and insolvency law. He further assists clients in contract matters, labor law and white collar crime.
[New Associate: Marius Stucki](https://www.altenburger.ch/blog/new-associate-marius-stucki): We are pleased to announce that Marius Stucki joined Altenburger Ltd legal + tax in Zurich as a new associate in March 2020. He is specializes in international arbitration as well as domestic and international state court litigation, particularly in matters of commercial contracts. He also focuses on intellectual property law and criminal law. As a member of the Business China-Switzerland Team, he advises and represents clients on in- and outbound foreign investment and China-related dispute resolution.
[New Associates: Céline Spahn and Chloé Groenendijk](https://www.altenburger.ch/blog/new-associates-celine-spahn-and-chloe-groenendijk): We are very happy that announce that Céline Spahn and Chloé Groenendijk have joined Altenburger as Associates.
[New Associates: Kristin Arve and Nicola Zehnder](https://www.altenburger.ch/blog/new-associates-kristin-arve-and-nicola-zehnder): We are very happy that announce that Kristin Arve and Nicola Zehnder have joined Altenburger as Associates.
[New Developments in International Commercial Arbitration](https://www.altenburger.ch/blog/new-developments-in-international-commercial-arbitration): 4 November 2022
[New FIFA Football Agent Regulations](https://www.altenburger.ch/blog/new-fifa-football-agent-regulations): 
[New Group Request from Austria to the Swiss Tax Authorities](https://www.altenburger.ch/blog/new-group-request-from-austria-to-the-swiss-tax-authorities): On 13 June 2017, the Swiss Federal Tax Administration (“FTA”) published a new group request by the Austrian tax authorities based on Article 26 of the Double Taxation Agreement between Switzerland and Austria (the “DTA Switzerland-Austria”). The request was published in the Federal Gazette on the Swiss federal government’s website and aims to provide the persons affected with the right to be heard.
[New Group Request from the Netherlands to the Swiss Tax Authorities](https://www.altenburger.ch/blog/new-group-request-from-the-netherlands-to-the-swiss-tax-authorities): On 6 February 2018, the Swiss Federal Tax Administration ("FTA") published a new group request received from the Dutch tax authorities based on Article 26 of the Double Taxation Agreement between Switzerland and the Netherlands (the "Double Tax Treaty"). The request was published in the Federal Gazette on the Swiss federal government's website and aims to provide the persons affected with the right to be heard.
[New Italian tax regime for retired people abroad](https://www.altenburger.ch/blog/new-italian-tax-regime-for-retired-people-abroad): The Italian Budget Law for 2019 (Law no. 145/2018) has introduced a favorable tax regime aimed at encouraging retired people living in foreign countries to move their residence to Southern Italy. According to the new provisions, all income sourced outside Italy will be subject to a 7% substitutive tax.
[New minimum wage in Geneva: challenges for employers](https://www.altenburger.ch/blog/new-minimum-wage-in-geneva-challenges-for-employers): On November 1st, 2020, barely one month after the adoption by the voters in the canton of Geneva of the initiative known as "23 frs, c'est un minimum", the cantonal law on inspection and labor relations (LIRT; RS GE J 1 05) was amended, with the addition of a new chapter composed of articles 39I to 39N.
[New Partner: Aline Wey Speirs](https://www.altenburger.ch/blog/new-partner-aline-wey-speirs): We are pleased to announce that Aline Wey Speirs joined Altenburger Ltd legal + tax in Zurich as a new partner on June, 2019. She co-heads our Dispute Resolution Team. Her main areas of practice are litigation, arbitration and white collar crime. She advises and represents clients through all stages of the disputes resolution process with a particular focus on international law, trusts, fraud litigation, asset recovery and commercial disputes.
[New Partner: Baptiste Favez](https://www.altenburger.ch/blog/new-partner-baptiste-favez): We are thrilled to announce that Baptiste Favez has joined our team as a Partner at Altenburger, effective April 1st, 2025.
[New Partner: Manuel Moor](https://www.altenburger.ch/blog/new-partner-manuel-moor): We are delighted to announce that Manuel Moor has joined Altenburger as Partner as of November 1, 2022.
[New practice in Geneva on the taxation of employee incentive plans](https://www.altenburger.ch/blog/new-practice-in-geneva-on-the-taxation-of-employee-incentive-plans): The Geneva Tax Administration (Administration fiscal cantonale - AFC) recently published a change in its tax practice regarding employee incentive plans (EIPs). This article briefly reviews current Swiss tax practice, based mainly on circular no. 37 issued by the Federal Tax Administration on 30 October 2020, and provides an update on the new tax practice in Geneva.
[New restructuring law in Switzerland](https://www.altenburger.ch/blog/new-restructuring-law-in-switzerland): Eurofenix (Journal of INSOL-Europe), Issue 55, Spring 2014
[New rules for equal pay analysis as of 1 July 2020](https://www.altenburger.ch/blog/new-rules-for-equal-pay-analysis-as-of-1-july-2020): On 1 July 2020, new provisions of the Federal Act on Gender Equality will enter into force that require all organizations in Switzerland employing 100 persons or more to conduct a so-called equal pay analysis ("Lohngleichheitsanalyse"). The act applies to the private and public sector and thus concerns mostly the cantonal and federal government as well mid- to large-sized companies.
[New rules for insurance distribution](https://www.altenburger.ch/blog/new-rules-for-insurance-distribution): In February 2016, the Directive (EU) 2016/97 of the European Parliament and of the Council (Insurance Distribution Directive, "IDD") entered into force, replacing the previous Directive 2002/92/EC on insurance mediation ("IMD"). The new rules will have to be implemented into national law by the EU member states by February 2018.
[New Senior Associates: Isabelle Meyer and Laura Benhammou](https://www.altenburger.ch/blog/new-senior-associates-isabelle-meyer-and-laura-benhammou): We are very happy that announce that Isabelle Meyer and Laura Benhammou have joined Altenburger as Senior Associates.
[New U.S. Offshore Voluntary Disclosure Program](https://www.altenburger.ch/blog/new-u-s-offshore-voluntary-disclosure-program): On January 9, 2012 the U.S. Internal Revenue Service (“IRS”) announced the opening of a new offshore voluntary disclosure program (“OVDP 2012”) which shall encourage and help U.S. citizens, residents, other persons and their representatives to disclose their inadvertent or intentional concealment of offshore accounts or assets.
[News Analysis: Another Look at Swiss Lump Sum Taxation](https://www.altenburger.ch/blog/news-analysis-another-look-at-swiss-lump-sum-taxation): with Katja Krech, Tax Notes Int'l, November 19, 2012, p. 726
[Nouveau droit de l’assainissement, Vers des mesures d’assainissement plus précoces ?](https://www.altenburger.ch/blog/nouveau-droit-de-lassainissement-vers-des-mesures-dassainissement-plus-precoces): Lettre du Conseil (Journal of the Geneva Bar Association), April 2014
[Novità dalla Svizzera: Diritto del lavoro](https://www.altenburger.ch/blog/novita-dalla-svizzera): 1. Limiti alla remunerazione dei top manager di società svizzere 2. Riforma del diritto contabile in Svizzera 3. Permessi di lavoro per il 2013 in Svizzera 4. Black list e trattative per l’accordo “Rubik” tra Italia e Svizzera: aggiornamento
[Novità del settore FinTech](https://www.altenburger.ch/blog/novita-del-settore-fintech): La Rivista, 108/2017, n. 3
[Novita fiscali 05/2024 - L'istituto dello “split year” secondo la Convenzione contro le doppie imposizioni tra Svizzera e Italia](https://www.altenburger.ch/blog/novita-fiscali-05-2024---listituto-dello-split-year-secondo-la-convenzione-contro-le-doppie-imposizioni-tra-svizzera-e-italia): Novità fiscali 05/2024
[Novità fiscali 12/23: Attuazione in Svizzera del secondo pilastro: quo vadis?](https://www.altenburger.ch/blog/novita-fiscali-12-23-attuazione-in-svizzera-del-secondo-pilastro-quo-vadis): 
[Novità nell'ambito della libera circolazione delle persone in Svizzera](https://www.altenburger.ch/blog/novita-nellambito-della-libera-circolazione-delle-persone-in-svizzera): La Rivista, 99/2008, n. 7, 43
[Nullità delle operazioni di investimento compiute dalla banca senza l’autorizzazione del cliente](https://www.altenburger.ch/blog/nullita-delle-operazioni-di-investimento-compiute-dalla-banca-senza-lautorizzazione-del-cliente): La Rivista, 104/2013, n. 10
[Nuova disciplina unitaria del diritto svizzero in materia di prescrizione](https://www.altenburger.ch/blog/nuova-disciplina-unitaria-del-diritto-svizzero-in-materia-di-prescrizione): La Rivista, 104/2013, n. 1
[Nuovo accordo sui frontalieri: conto alla rovescia?](https://www.altenburger.ch/blog/nuovo-accordo-sui-frontalieri-conto-alla-rovescia): La Rivista, 04/2022 - magazine della Camera di Commercio Italiana per la Svizzera.
[Nuovo diritto contabile e di rendiconto svizzero](https://www.altenburger.ch/blog/nuovo-diritto-contabile-e-di-rendiconto-svizzero): La Rivista, 105/2014, n. 4, articolo di Massimo Calderan, Altenburger Ltd legal + tax
[Obbligo di lealtà e diligenza della banca nell’esecuzione di operazioni di borsa – 1a parte](https://www.altenburger.ch/blog/obbligo-di-lealta-e-diligenza-della-banca-nellesecuzione-di-operazioni-di-borsa-1a-parte): La Rivista, 106/2015, n. 2
[Obbligo di lealtà e diligenza della banca nell’esecuzionedi operazioni di borsa – 2a parte](https://www.altenburger.ch/blog/obbligo-di-lealta-e-diligenza-della-banca-nellesecuzionedi-operazioni-di-borsa-2a-parte): La Rivista, 106/2015, n. 3
[Opposing the German Exit Tax: Martin Wächtler vs. Finanzamt Konstanz, ECJ, C-581/17, decided on February 26, 2019](https://www.altenburger.ch/blog/opposing-the-german-exit-tax-martin-wachtler-vs-finanzamt-konstanz-ecj-c-581-17-decided-on-february-26-2019): The request for a preliminary ruling to the European Court of Justice ("ECJ") concerned the interpretation of the Agreement between the European Community and its Member States and the Swiss Confederation on the Free Movement of Persons signed in Luxembourg on June 21, 1999 ("AFMP").
[Pandemia, stato d’emergenza e telelavoro: conseguenze nei rapporti fiscali italo-elvetici](https://www.altenburger.ch/blog/pandemia-stato-demergenza-e-telelavoro-conseguenze-nei-rapporti-fiscali-italo-elvetici): La Rivista, 01/2022 - magazine della Camera di Commercio Italiana per la Svizzera.
[Panorama IV en droit du travail](https://www.altenburger.ch/blog/panorama-iv-en-droit-du-travail): Laurent Lehner is one of the author of the "Panorama IV en droit du travail - Recueil d'études réalisées par des praticiens" published by Stämpfli.
[Paraphiertes Steuerabkommen zwischen der Schweiz und Deutschland](https://www.altenburger.ch/blog/paraphiertes-steuerabkommen-zwischen-der-schweiz-und-deutschland): Am 27. Oktober 2010 vereinbarten die Schweiz und Deutschland die Aufnahme von Verhandlungen über eine Erweiterung der grenzüberschreitenden Zusammenarbeit im Steuerbereich. Die Verhandlungen wurden Anfang dieses Jahres aufgenommen und mit der Paraphierung eines neuen Steuerabkommens am 10. August 2011 abgeschlossen. Das Abkommen soll im September 2011 von den beiden Regierungen unterzeichnet werden.
[Parità salariale in Svizzera (Update 2016)](https://www.altenburger.ch/blog/parita-salariale): La Rivista, 107/2016, n. 10
[Partial action: A strategy too often overlooked](https://www.altenburger.ch/blog/partial-action-a-strategy-too-often-overlooked): A partial action is one in which a creditor only claims part of the debt owed against the debtor in court. The choice of a partial action may be based on various strategic reasons, in particular the desire to submit the dispute to the simplified procedure foreseen by civil procedure law (in cases where the amount in dispute does not exceed CHF 30,000), which is quicker and less costly.
[Past, Present and Future of Swiss Bank Secrecy](https://www.altenburger.ch/blog/past-present-and-future-of-swiss-bank-secrecy): Interview “Business in Switzerland”, March 12 – 19, 2014
[Patti parasociali relativi a S.p.A italiane non quotate](https://www.altenburger.ch/blog/patti-parasociali-relativi-a-s-p-a-italiane-non-quotate): La Rivista, 97/2006, n. 3, 41
[Patti parasociali relativi a SA svizzere](https://www.altenburger.ch/blog/patti-parasociali-relativi-a-sa-svizzere): La Rivista, 99/2008, n. 6, 43
[Permessi di lavoro, libera circolazione e limitazione dell’immigrazione](https://www.altenburger.ch/blog/permessi-di-lavoro-libera-circolazione-e-limitazione-dellimmigrazione): La Rivista, 107/2016, n. 2
[Permessi di lavoro per i lavoratori svizzeri in Italia](https://www.altenburger.ch/blog/permessi-di-lavoro-per-i-lavoratori-svizzeri-in-italia): La Rivista, 99/2008, n. 1, 43
[Pianificazione successoria. Dimensione svizzera](https://www.altenburger.ch/blog/pianificazione-successoria-dimensione-svizzera): 3 October 2024
[Pianificazione successoria: principali applicazioni del trust](https://www.altenburger.ch/blog/pianificazione-successoria-principali-applicazioni-del-trust): 25 January 2023
[New Partner: Pierre-Yves Vuagniaux](https://www.altenburger.ch/blog/pierre-yves-vuagniaux-new-partner-at-altenburger-as-of-october-1-2022): We are delighted to announce that Pierre-Yves Vuagniaux has joined Altenburger as Partner as of October 1, 2022.
[Pillar Two of the Inclusive Framework on BEPS](https://www.altenburger.ch/blog/pillar-two-of-the-inclusive-framework-on-beps): Sebastiano Garufi Giuliani has written the Chapter "Perimeter of GloBE Rules?" of the book "Pillar Two of the Inclusive Framework on BEPS - A Problem-solving Approach" edited by Carlo Garbarino - Edward Elgar Publishing.
[Place of Effective Management of a Holding Company: Recent Decisions of the Swiss Federal Supreme Court](https://www.altenburger.ch/blog/place-of-effective-management-of-a-holding-company-recent-decisions-of-the-swiss-federal-supreme-court): In its recent decisions, the Swiss Federal Supreme Court ("SFSC") has repeatedly addressed the question of the place of effective management ("PoEM") of holding companies in an intercantonal context. In doing so, the Court found that the statutory seat of such companies was merely of a formal nature, whereas unlimited tax liability is in fact established at the place where effective management takes place – in the cases at hand, in the Canton of Zurich.
[PME Interview - «Un bon arrangement vaut mieux qu’un mauvais procès»](https://www.altenburger.ch/blog/pme-interview---un-bon-arrangement-vaut-mieux-quun-mauvais-proces): PME/Nr11/2024
[Portfolio Managers and Trustees – FINMA Authorization – What needs to be done?](https://www.altenburger.ch/blog/portfolio-managers-and-trustees-finma-authorization-what-needs-to-be-done): FINMA recently published the template for the authorization request (Guide Application for Authorization) for portfolio managers and trustees within the meaning of the Financial Institutions Act (FinIA). As to the supervisory organizations (SO), they should be authorised by FINMA by 15 July 2020. Time has therefore come for portfolio managers and trustees to start preparing their authorization request! Our newsletter offers a practical approach to the authorization process.
[Practical implementation of FinSA: Portfolio management and distribution of financial products](https://www.altenburger.ch/blog/practical-implementation-of-finsa-portfolio-management-and-distribution-of-financial-products): 02/12/2022 Webinar
[Practical implementation of FinSA : Portfolio management and distribution of financial products](https://www.altenburger.ch/blog/practical-implementation-of-finsa-portfolio-management-and-distribution-of-financial-products-2): 23 June 2023
[Practical tips for drafting arbitration agreements - ECAA event](https://www.altenburger.ch/blog/practical-tips-for-drafting-arbitration-agreements): Clarisse von Wunschheim will speak during the panel "Practical tips for drafting arbitration agreements" at the Inauguration event of the European Chinese Arbitrators Association (ECAA).
[Praxiskommentar zum Aktienrecht, 2016](https://www.altenburger.ch/blog/praxiskommentar-zum-aktienrecht-2016): Kommentierung von Art. 736-751 OR (Auflösung der Aktiengesellschaft)
[Presenza fisica e residenza fiscale: un incrocio pericoloso](https://www.altenburger.ch/blog/presenza-fisica-e-residenza-fiscale-un-incrocio-pericoloso): La Rivista, 02/2025 - magazine della Camera di Commercio Italiana per la Svizzera.
[Prévoyance professionnelle - Habilitation obligatoire pour les gérants de fortune indépendants](https://www.altenburger.ch/blog/prevoyance-professionnelle-habilitation-obligatoire-pour-les-gerants-de-fortune-independants): Point de Mire, numéro 56 – printemps 2014
[Prezzi di trasferimento e rendicontazioni Paese per Paese](https://www.altenburger.ch/blog/prezzi-di-trasferimento-e-rendicontazioni-paese-per-paese): Novità Fiscali, 11/2017, p. 330-335
[Principali applicazioni dei trust in Svizzera, in Italia e in un contesto cross-border](https://www.altenburger.ch/blog/principali-applicazioni-dei-trust-in-svizzera-in-italia-e-in-un-contesto-cross-border): 25/11/2021 Niccolò Figundio will speak during the conference "Principali applicazioni dei trust in Svizzera, in Italia e in un contesto cross-border"
[Principles of EU Tax Law – Direct Taxation](https://www.altenburger.ch/blog/principles-of-eu-tax-law-direct-taxation): Presentation, M.B.L.-program, University St. Gallen, January 2005
[Private Nutzung von Geschäftsfahrzeugen – Änderungen der Berufskostenverordnung](https://www.altenburger.ch/blog/private-nutzung-von-geschaftsfahrzeugen-anderungen-der-berufskostenverordnung): Die private Nutzung des Geschäftsfahrzeugs soll mit einer Pauschale besteuert werden können, die neu auch die Fahrkosten zum Arbeitsort umfasst. Die entsprechenden Änderungen der Berufskostenverordnung treten ab dem 1. Januar 2022 in Kraft.
[Professional and regulatory training for trustees](https://www.altenburger.ch/blog/professional-and-regulatory-training-for-trustees): 12 September 2023
[Protections Against Self-Incrimination – What International Corporations Should Know](https://www.altenburger.ch/blog/protections-against-self-incrimination-what-international-corporations-should-know): 16-12-2021 Aline Wey Speirs will speak during the webinar "Protections Against Self-Incrimination – What International Corporations Should Know" organized by the Antitrust Law Committee of the ABA Business Law Section and the International and Criminal Practice Committees of the ABA Section of Antitrust.
[P'tit Déjeuner de la Médiation - "A look back over the past 16 years of "P'tit Déjeuner de la Médiation"](https://www.altenburger.ch/blog/ptit-dejeuner-de-la-mediation-a-look-back-over-the-past-16-years-of-ptit-dejeuner-de-la-mediation): The monthly event organized and animated by Birgit Sambeth Glasner and the Chambre Suisse de Mediation Commerciale, in partnership with the Chambre de Commerce et d'Industrie de Genève – "A look back over the past 16 years of "P'tit Déjeuner de la Médiation".
[P’tit Déjeuner de la Médiation – Avant-projet de loi sur la médiation à Genève](https://www.altenburger.ch/blog/ptit-dejeuner-de-la-mediation-avant-projet-de-loi-sur-la-mediation-a-geneve): Birgit Sambeth Glasner organizes and animates the monthly event organized by the Chambre de Commerce et de l'Industrie in Geneva. The conference will be by videoconference Zoom. The debate will regard the "Avant-projet de loi sur la médiation à Genève".
[P'tit Déjeuner de la Médiation - "La Fédération Suisse des Avocats et la Médiation -- Quo vadis?"](https://www.altenburger.ch/blog/ptit-dejeuner-de-la-mediation-la-federation-suisse-des-avocats-et-la-mediation-quo-vadis): Our Partner Birgit Sambeth Glasner, President of the Swiss Bar Association, will be the speaker of the next P'TIT DÉJEUNER DE LA MÉDIATION, the monthly event organized by Chambre Suisse de la Mediation Commerciale, in partnership with Chambre de commerce, d'industrie et des services de Genève and Swiss Arbitration Centre.
[P’tit Déjeuner de la Médiation - Mediation in a time of Covid 19: what’s changed, what can we do about it?](https://www.altenburger.ch/blog/ptit-dejeuner-de-la-mediation-mediation-in-a-time-of-covid-19-whats-changed-what-can-we-do-about-it): Birgit Sambeth Glasner organizes and animates the monthly event at the Chambre de Commerce et de l'Industrie in Geneva, 4 bd du Théâtre, 2nd floor. Mrs. Johanna Kalowski will speak about "Mediation in a time of Covid 19: what’s changed, what can we do about it?"
[P'tit Déjeuner de la Médiation - "Mediation is everything in my life"](https://www.altenburger.ch/blog/ptit-dejeuner-de-la-mediation-mediation-is-everything-in-my-life): The monthly event organized and animated by Birgit Sambeth Glasner and the Chambre Suisse de Mediation Commerciale, in partnership with the Chambre de Commerce et d'Industrie de Genève – "Mediation is everything in my life" - Speaker of the event: Mrs. Franziska Müller-Tiberini, the new "Présidente de la Fédération Suisse de médiation FSM-SDM".
[P'tit Déjeuner de la Médiation - "Solution-focused conflict management: A paradigm change in mediation?"](https://www.altenburger.ch/blog/ptit-dejeuner-de-la-mediation-solution-focused-conflict-management-a-paradigm-change-in-mediation): The monthly event organized and animated by Birgit Sambeth Glasner and the Chambre Suisse de Mediation Commerciale, in partnership with the Chambre de Commerce et d'Industrie de Genève – "Solution-focused conflict management: A paradigm change in mediation?".
[P'tit Déjeuner de la Médiation - "UDPM - Universal Disclosure Protocol for Mediation"](https://www.altenburger.ch/blog/ptit-dejeuner-de-la-mediation-udpm-universal-disclosure-protocol-for-mediation): The monthly event organized and animated by Birgit Sambeth Glasner and the Chambre Suisse de Mediation Commerciale, in partnership with the Chambre de Commerce et d'Industrie de Genève – "UDPM - Universal Disclosure Protocol for Mediation" - Speaker of the event: Mrs. Ana Maria Maia Gonçalves, mediator, founder and President of the Institute for Certification and Training of Portuguese-speaking Mediators (ICFML).
[P'tit Déjeuner de la Médiation - "What are the solutions to promote the use of mediation in civil disputes?"](https://www.altenburger.ch/blog/ptit-dejeuner-de-la-mediation-what-are-the-solutions-to-promote-the-use-of-mediation-in-civil-disputes): The monthly event organized and animated by Birgit Sambeth Glasner and the Chambre Suisse de Mediation Commerciale, in partnership with the Chambre de Commerce et d'Industrie de Genève – "What are the solutions to promote the use of mediation in civil disputes?".
[Qualification of Trusts: Article by Peter Altenburger](https://www.altenburger.ch/blog/qualification-of-trusts): Trust & Trustees 2016.
[Quantification of damages in the context of an investment advisory contract](https://www.altenburger.ch/blog/quantification-of-damages-in-the-context-of-an-investment-advisory-contract): With regard to an investment advisory contract between a client and a financial advisor (whether a bank or other kind of company providing financial services) – according to which the advisor merely gives investment advice while leaving the specific investment decisions to the client - an important issue that arises in case of disputes is related to the quantification of damages.
[Quelles opportunités pour la distribution et la gestion transfrontalière de fonds alternatifs?](https://www.altenburger.ch/blog/quelles-opportunites-pour-la-distribution-et-la-gestion-transfrontaliere-de-fonds-alternatifs): The IFA’s WealthGram, N°42, Juillet 2015
[Quels impacts pour les GFI ?](https://www.altenburger.ch/blog/quels-impacts-pour-les-gfi): Centre de droit bancaire et financier, September 2014
[Quels sont les défis auxquels seront confrontés les gérants indépendants au cours des prochaines années?](https://www.altenburger.ch/blog/quels-sont-les-defis-auxquels-seront-confrontes-les-gerants-independants-au-cours-des-prochaines-annees): Point de Mire, septembre 2012
[Raising a Glass to our new Partners](https://www.altenburger.ch/blog/raising-a-glass-to-our-new-partners): On 5 June 2025, we had the great pleasure of gathering at the lake in Küsnacht for an Apéro & Grill to mark another milestone in Altenburger's journey.
[Recht im Kulturbetrieb](https://www.altenburger.ch/blog/recht-im-kulturbetrieb): 
[Recht im Kulturbetrieb - Lecture at the University of Zurich](https://www.altenburger.ch/blog/recht-im-kulturbetrieb-lecture-at-the-university-of-zurich): Hug Gitti will give a lecture on "Urheberrecht" in the EMAA Executive Master in Arts Administration at the University of Zurich: "Recht im Kulturbetrieb".
[Rechtsschutz gegen Anordnungen von Aufsichtsorganisationen für Finanzinstitutionen](https://www.altenburger.ch/blog/rechtsschutz-gegen-anordnungen-von-aufsichtsorganisationen-fur-finanzinstitutionen): Während die bis anhin bewilligungspflichtigen Finanzinstitutionen von der Schweizerischen Finanzmarktaufsicht FINMA ("FINMA") bewilligt und beaufsichtigt werden, werden Vermögensverwalter und Trustees mit Inkrafttreten der neuen Finanzmarktgesetzgebung erst nach einer Vorprüfung des Bewilligungsgesuchs durch eine privatrechtliche Aufsichtsorganisation ("AO") von der FINMA bewilligt.
[Réflexions sur la médiabilité](https://www.altenburger.ch/blog/reflexions-sur-la-mediabilite): La Revue de l'Avocat, No 10/2010, Helbing Lichtenhahn Verlag, Basel
[Reform and Modernization of the Swiss Inheritance Law](https://www.altenburger.ch/blog/reform-and-modernization-of-the-swiss-inheritance-law): On May 10, 2017, the Swiss Federal Council has released a media statement regarding the ongoing reform project relating to the modernization of the Swiss inheritance law. The Swiss inheritance law as currently in place dates from 1907 and has only been selectively updated over the years and is therefore outdated in many areas. Due to the creation of new family structures, a revision of the relevant legislation has become overdue. The new legislation provides for the following major changes:
[Reforms on the “Prior Reporting System” — A Praiseworthy Effort by the PRC Supreme People’s Court, or Not?](https://www.altenburger.ch/blog/reforms-on-the-prior-reporting-system-a-praiseworthy-effort-by-the-prc-supreme-peoples-court-or-not): Kluwer Arbitration Blog
[Registrazione della durata del lavoro](https://www.altenburger.ch/blog/registrazione-della-durata-del-lavoro): La Rivista, 107/2016, n. 3
[Rejection of the Swiss Corporate Tax Reform – What’s next?](https://www.altenburger.ch/blog/rejection-of-the-swiss-corporate-tax-reform-whats-next): On February 12, 2017, Swiss voters rejected the Corporate Tax Reform III. The corporate tax reform would have abolished the special cantonal tax regimes currently available for holding, domiciliary and mixed companies and would have introduced new, internationally accepted measures, including a significant reduction of corporate tax rates. With the rejection of the corporate tax reform, these special tax regimes will remain applicable for now. Given the developments on the international stage, the Swiss government is, however, under significant pressure to come up with a revised form of the corporate tax reform as soon as possible. The revised corporate tax reform will again abolish such preferential tax regimes, and we expect that it will also include some of the other measures of the rejected corporate tax reform, such as a reduction of corporate tax rates.
[Relocating from the UK, the USA or Other Third Countries: Switzerland vs. Italy. A Comparative Guide to Lump-Sum Tax Regimes](https://www.altenburger.ch/blog/relocating-from-the-uk-the-usa-or-other-third-countries-switzerland-vs-italy-a-comparative-guide-to-lump-sum-tax-regimes): When considering relocation from the UK, the USA or other third country, Switzerland and Italy stand out as two most attractive options. Each offers unique advantages in terms of lifestyle, taxation, and residency opportunities. This guide aims to help individuals navigate the key differences and make an informed decision about their ideal relocation destination.
[Rendiconto e revisione contabile in Svizzera](https://www.altenburger.ch/blog/rendiconto-e-revisione-contabile-in-svizzera): La Rivista, 102/2011, n. 9
[Rendiconto e revisione contabile in Svizzera - 2a parte](https://www.altenburger.ch/blog/rendiconto-e-revisione-contabile-in-svizzera-2a-parte): La Rivista, 98/2007, n. 2, 41
[Rendiconto e revisione contabile in Svizzera - Ia parte](https://www.altenburger.ch/blog/rendiconto-e-revisione-contabile-in-svizzera-ia-parte): La Rivista, 98/2007, n. 1, 41
[Représentation d'un créancier dans une faillite en droit suisse: conseils pratiques](https://www.altenburger.ch/blog/representation-dun-creancier-dans-une-faillite-en-droit-suisse-conseils-pratiques): 19 February 2024
[Requisiti di presenza a livello degli organi societari](https://www.altenburger.ch/blog/requisiti-di-presenza-a-livello-degli-organi-societari): La Rivista, 111/2020 n. 5
[Residenza fiscale ed iscrizione anagrafica norme vigenti e prospettive di riforma, nello specifico dei rapporti Italia-Svizzera](https://www.altenburger.ch/blog/residenza-fiscale-ed-iscrizione-anagrafica-norme-vigenti-e-prospettive-di-riforma-nello-specifico-dei-rapporti-italia-svizzera): La Rivista, 04/2023 - magazine della Camera di Commercio Italiana per la Svizzera.
[Responsabilità degli amministratori di società di capitali](https://www.altenburger.ch/blog/responsabilita-degli-amministratori-di-societa-di-capitali): La Rivista, 104/2013, n. 9
[Responsabilità del consiglio di amministrazione della società anonima - Prima parte](https://www.altenburger.ch/blog/responsabilita-del-consiglio-di-amministrazione-della-societa-anonima-prima-parte): La Rivista, 96/2005, n. 12, 39
[Responsabilità del consiglio di amministrazione della società anonima - Seconda parte](https://www.altenburger.ch/blog/responsabilita-del-consiglio-di-amministrazione-della-societa-anonima-seconda-parte): La Rivista, 97/2006, n. 1, 41
[Responsabilità del consiglio di amministrazione della società anonima - Terza parte](https://www.altenburger.ch/blog/responsabilita-del-consiglio-di-amministrazione-della-societa-anonima-terza-parte): La Rivista, 97/2006, n. 2, 41
[Responsabilità per l’amministrazione, la gestione e la liquidazione della SA del diritto svizzero – 1a parte](https://www.altenburger.ch/blog/responsabilita-per-lamministrazione-la-gestione-e-la-liquidazione-della-sa-del-diritto-svizzero-1a-parte): La Rivista, 103/2012, n. 10
[Responsabilità per l’amministrazione, la gestione e la liquidazione della SA del diritto svizzero – 2a parte](https://www.altenburger.ch/blog/responsabilita-per-lamministrazione-la-gestione-e-la-liquidazione-della-sa-del-diritto-svizzero-2a-parte): La Rivista, 103/2012, n. 11
[Retribuzione dei manager in Svizzera – 1a parte](https://www.altenburger.ch/blog/retribuzione-dei-manager-in-svizzera-1a-parte): La Rivista, 100/2009, n. 5, 41
[Retribuzione dei manager in Svizzera – 2a parte](https://www.altenburger.ch/blog/retribuzione-dei-manager-in-svizzera-2a-parte): La Rivista, 100/2009, n. 6, 41
[Retribuzioni dei manager in Svizzera – 1a parte](https://www.altenburger.ch/blog/retribuzioni-dei-manager-in-svizzera-1a-parte): La Rivista, 104/2013, n. 3
[Retribuzioni dei manager in Svizzera – 2a parte](https://www.altenburger.ch/blog/retribuzioni-dei-manager-in-svizzera-2a-parte): La Rivista, 104/2013, n. 4
[Retribuzioni dei membri del consiglio d'amministrazione e della direzione di una SA svizzera](https://www.altenburger.ch/blog/retribuzioni-dei-membri-del-consiglio-damministrazione-e-della-direzione-di-una-sa-svizzera): La Rivista, 97/2006, n. 12, 41
[Reverse Charge Mechanism and Holding Activities: Typical Pitfalls and Possible Solutions](https://www.altenburger.ch/blog/reverse-charge-mechanism-and-holding-activities-typical-pitfalls-and-possible-solutions): When setting up a holding company, it is important to consider whether VAT registration is necessary or beneficial.
[Revision of the Swiss Corporate Law](https://www.altenburger.ch/blog/revision-of-the-swiss-corporate-law): After certain provisions have already entered into force on 1 January 2021 (e.g. the gender quotas for listed companies and the transparency requirements for commodity companies), the majority of the amendments to the Swiss Corporate Law (revCO) will enter into force on 1 January 2023.
[Revision of the Swiss Corporate Law: Board of directors](https://www.altenburger.ch/blog/revision-of-the-swiss-corporate-law-board-of-directors): Some important amendments to the Swiss Corporate Law (revCO) with respect to the board of directors of corporations (BoD) entered into force on 1 January 2023, which increase the flexibility of the decision-making process and clarify (certain) issues.
[Revision of the Swiss Corporate Law: federal and cantonal tax laws](https://www.altenburger.ch/blog/revision-of-the-swiss-corporate-law-federal-and-cantonal-tax-laws): As of 1 January 2023, certain regulatory adjustments to the federal and cantonal tax laws are in effect, considering the amendments to the Swiss Code of Obligations (CO) of 19 June 2020 regarding corporate law.
[Revision of the Swiss Corporate Law: Share Capital – General](https://www.altenburger.ch/blog/revision-of-the-swiss-corporate-law-share-capital-general): The amendments to the Swiss Corporate Law (revCO) related to the share capital entered into force on 1 January 2023.
[Revision of the Swiss Corporate Law: Shareholders' meeting and resolutions (part 1)](https://www.altenburger.ch/blog/revision-of-the-swiss-corporate-law-shareholders-meeting-and-resolutions-1-2): The amendments to the Swiss Corporate Law (revCO) related to the meetings and resolutions of the shareholders will enter into force on 1 January 2023.
[Revision of the Swiss Corporate Law: Shareholders' meeting and resolutions (2/2)](https://www.altenburger.ch/blog/revision-of-the-swiss-corporate-law-shareholders-meeting-and-resolutions-2-2): The amendments to the Swiss Corporate Law (revCO) related to the meetings and resolutions of the shareholders will enter into force on 1 January 2023.
[Revision of the Swiss Corporate Law: Shareholders' Rights](https://www.altenburger.ch/blog/revision-of-the-swiss-corporate-law-shareholders-rights): The amendments to the Swiss Corporate Law (revCO) related to the shareholders' rights to participation, representation, information and inspection entered into force on 1 January 2023.
[Revisione del diritto contabile svizzero](https://www.altenburger.ch/blog/revisione-del-diritto-contabile-svizzero): La Rivista, 104/2013, n. 2
[Revisione del diritto in materia di risanamento](https://www.altenburger.ch/blog/revisione-del-diritto-in-materia-di-risanamento): La Rivista, 104/2013, n. 12, articolo di Massimo Calderan, Altenburger Ltd legal + tax
[Revisione del diritto societario svizzero - 1a parte](https://www.altenburger.ch/blog/revisione-del-diritto-societario-svizzero-1a-parte): La Rivista, 98/2007, n. 10, 43
[Revisione del diritto societario svizzero - 2a parte](https://www.altenburger.ch/blog/revisione-del-diritto-societario-svizzero-2a-parte): La Rivista, 98/2007, n. 11, 43
[Revisione del diritto societario svizzero - 3a parte](https://www.altenburger.ch/blog/revisione-del-diritto-societario-svizzero-3a-parte): La Rivista, 98/2007, n. 12, 43
[Revisione della Legge federale svizzera contro la concorrenza sleale (LCSI)](https://www.altenburger.ch/blog/revisione-della-legge-federale-svizzera-contro-la-concorrenza-sleale-lcsi): La Rivista, 103/2012, n. 7-8
[Revue de l'Avocat - Mediation: Transforming Conflicts into Opportunities with the Help of Lawyers](https://www.altenburger.ch/blog/revue-de-lavocat---mediation-transforming-conflicts-into-opportunities-with-the-help-of-lawyers): The Swiss Bar Association dedicates its 10|2024 issue of the Revue de l'Avocat to mediation.
[Riconoscimento ed esecuzione di provvedimenti e decisioni straniere in Svizzera](https://www.altenburger.ch/blog/riconoscimento-ed-esecuzione-di-provvedimenti-e-decisioni-straniere-in-svizzera): La Rivista, 97/2006, n. 11, 41
[Riforma del diritto della SA - 1a parte](https://www.altenburger.ch/blog/riforma-del-diritto-della-sa-1a-parte): La Rivista, 106/2015, n. 5
[Riforma del diritto della SA - 2a parte](https://www.altenburger.ch/blog/riforma-del-diritto-della-sa-2a-parte): La Rivista, 106/2015, n. 6
[Riforma del diritto della SA - 3a parte](https://www.altenburger.ch/blog/riforma-del-diritto-della-sa-3a-parte): La Rivista, 106/2015, n. 7/8
[Riforma del diritto societario in attuazione delle raccomandazioni del Gruppo d’azione finanziaria (GAFI) - 1a parte](https://www.altenburger.ch/blog/riforma-del-diritto-societario-in-attuazione-delle-raccomandazioni-del-gruppo-dazione-finanziaria-gafi-1a-parte): La Rivista, 106/2015, n. 9
[Riforma del diritto societario in attuazione delle raccomandazioni del Gruppo d’azione finanziaria (GAFI) - 2a parte](https://www.altenburger.ch/blog/riforma-del-diritto-societario-in-attuazione-delle-raccomandazioni-del-gruppo-dazione-finanziaria-gafi-2a-parte): La Rivista, 106/2015, n. 10
[Risanamento aziendale in Svizzera](https://www.altenburger.ch/blog/risanamento-aziendale-in-svizzera): La Rivista, 100/2009, n. 3, 41
[Risvolti non-fiscali del black listing della Svizzera in Italia](https://www.altenburger.ch/blog/risvolti-non-fiscali-del-black-listing-della-svizzera-in-italia): La Rivista, 102/2011, n. 6
[Roland Köchli joins DigitalPioneers Podcast to discuss about "AI and Digital Justice"](https://www.altenburger.ch/blog/roland-kochli-joins-digitalpioneerspodcast-to-discuss-about-ai-and-digital-justice): Our Partner Roland Köchli joins #DigitalPioneersPodcast to discuss about "AI and Digital Justice"
[Rôles et contributions de l’avocat en médiation](https://www.altenburger.ch/blog/roles-et-contributions-de-lavocat-en-mediation): Revue de l’avocat, No 9/2015
[Rollover Clauses e condizioni generali](https://www.altenburger.ch/blog/rollover-clauses): La Rivista, 109/2018, n. 2
[Run for Human Rights: Altenburger joined AIJA New Year’s Run For Endangered Lawyers](https://www.altenburger.ch/blog/run-for-human-rights-altenburger-joined-aija-new-years-run-for-endangered-lawyers): New Year’s "Run" for Endangered Lawyers: focus on Belarus
[SAV Weiterbildungstage 2024](https://www.altenburger.ch/blog/sav-weiterbildungstag): 11-12 September
[Scambio di informazioni fiscali: recenti sviluppi](https://www.altenburger.ch/blog/scambio-di-informazioni-fiscali-recenti-sviluppi): FOUR TICINO, Autumn edition 2019 - Issue 32
[Scope of FinSA and registration of client advisers](https://www.altenburger.ch/blog/scope-of-finsa-and-registration-of-client-advisers): 30/09/2021 Stephanie Hodara El Bez will give a speech "Scope of FinSA and registration of client advisers" during the on line "FinSA training" organized by Arif on FinSA regulations.
[Bloomberg Tax Switzerland Country Guide: Sebastiano Garufi Giuliani](https://www.altenburger.ch/blog/sebastiano-garufi-giuliani-bloomberg-tax-switzerland-country-guide): 
[Sebastiano Garufi Giuliani new Partner at Altenburger as of January 1, 2022.](https://www.altenburger.ch/blog/sebastiano-garufi-giuliani-new-partner-at-altenburger-as-of-january-1-2022): We are delighted to announce that Sebastiano Garufi Giuliani has become a Partner at Altenburger as of January 1, 2022.
[Seminario fiscale 2022](https://www.altenburger.ch/blog/seminario-fiscale-2022): 04.10.2022
[Servizi finanziari transfrontalieri: trasformazione del mercato e opportunità per le imprese](https://www.altenburger.ch/blog/servizi-finanziari-transfrontalieri-trasformazione-del-mercato-e-opportunita-per-le-imprese): 12-05-2022 Niccolo' Figundio will be among the speakers of the round table "Servizi finanziari transfrontalieri: trasformazione del mercato e opportunità per le imprese".
[Significant changes in the regulatory environment to affect the Swiss asset managers of foreign collective investment schemes](https://www.altenburger.ch/blog/significant-changes-in-the-regulatory-environment-to-affect-the-swiss-asset-managers-of-foreign-collective-investment-schemes): The new regulations which will enter into force in 2013 will make it compulsory for asset managers of foreign collective investment schemes to obtain an authorization from FINMA - How to be prepared for these changes.
[Simplified Post-Taxation of Heirs – New Federal Supreme Court Decision with Practical Implications](https://www.altenburger.ch/blog/simplified-post-taxation-of-heirs---new-federal-supreme-court-decision-with-practical-implications): The simplified post-taxation regime offers heirs significant relief when undeclared assets come to light in an estate. A new Federal Supreme Court decision clarifies a key requirement for accessing this benefit.
[Smart City, la ville connectée](https://www.altenburger.ch/blog/smart-city-la-ville-connectee): Interview on Immodossier - Fall 2017
[Soirée d'été du Jeune Barreau de Genève](https://www.altenburger.ch/blog/soiree-dete-du-jeune-barreau-de-geneve): 30 June 2023 - Villa Sarasin, Geneva
[Sozialversicherungsabkommen zwischen der Schweiz und dem Vereinigten Königreich](https://www.altenburger.ch/blog/sozialversicherungsabkommen-zwischen-der-schweiz-und-dem-vereinigten-konigreich): Natalia Roos wrote an article "Sozialversicherungsabkommen zwischen der Schweiz und dem Vereinigten Königreich" (ENG: "Social security agreement between Switzerland and the United Kindgdom") for Weka (weka.ch).
[Split year in the Swiss-Italian on double taxation. The Italian tax authority clarifications](https://www.altenburger.ch/blog/split-year-in-the-swiss-italian-on-double-taxation-the-italian-tax-authority-clarifications): In Resolution No. 73 of January 18, 2023, the Italian tax authority (Agenzia delle entrate) answered a question raised by a taxpayer regarding Italian domestic and double tax treaty provisions on the transfer of residence of individuals from Italy to Switzerland.
[Spring 2025 Thought Leadership Awards - Real Estate and Construction Switzerland](https://www.altenburger.ch/blog/spring-2025-thought-leadership-awards---real-estate-and-construction): 
[Statuto giuridico dell'associazione in Svizzera](https://www.altenburger.ch/blog/statuto-giuridico-dellassociazione-in-svizzera): La Rivista, 101/2010, n. 5, 41
[Straus MLC Global - Switzerland Edition](https://www.altenburger.ch/blog/straus-mlc-global-switzerland-edition): Château d'Hauteville - 18-22 September
[Strumenti per la risoluzione della crisi di impresa: il “nuovo” concordato preventivo](https://www.altenburger.ch/blog/strumenti-per-la-risoluzione-della-crisi-di-impresa-il-nuovo-concordato-preventivo): La Rivista, 104/2013, n. 2, articolo di Viviana Sforza, Altenburger Ltd legal + tax
[Successful recognition in Switzerland of a Chinese CIETAC arbitral award ordering a party to pay back a loan bearing a yearly interest of 24%](https://www.altenburger.ch/blog/successful-recognition-in-switzerland-of-a-chinese-cietac-arbitral-award-ordering-a-party-to-pay-back-a-loan-bearing-a-yearly-interest-of-24): Altenburger Ltd. legal + tax successfully represented a Chinese creditor in obtaining recognition and enforcement of a Chinese CIETAC award against a Swiss domiciled debtor over a 7-figure loan.
[Suisse-Allemagne: Manteaux d’assurance offerts par le Credit Suisse](https://www.altenburger.ch/blog/suisse-allemagne-manteaux-dassurance-offerts-par-le-credit-suisse): l’Hebdo, 19 juillet 2012
[Summary of State Measures to Reduce the Economic Consequences of the Coronavirus](https://www.altenburger.ch/blog/summary-of-state-measures-to-reduce-the-economic-consequences-of-the-coronavirus): 
[Suppression de l'impôt à la source sur les dividendes entre la Suisse et l'Union européenne](https://www.altenburger.ch/blog/suppression-de-limpot-a-la-source-sur-les-dividendes-entre-la-suisse-et-lunion-europeenne): Lamy Fiscalité des opérations internationales, décembre 2005
[Sweet! For a touch of extra festivity, try our favorite cookie recipe!](https://www.altenburger.ch/blog/sweet-for-a-touch-of-extra-festivity-try-our-favorite-cookie-recipe): Work in Progress…
[Swiss Arbitration Summit 2024](https://www.altenburger.ch/blog/swiss-arbitration-summit-2024): Swiss Arbitration Summit 2024 - from 31 Jan to 4 Feb, 2024
[Swiss Country Report for the IFA Conference 2018 in Seoul - Die Verrechnungssteuer im Zeitalter von BEPS, CIVS und der “digitalen Wirtschaft”.](https://www.altenburger.ch/blog/swiss-country-report-for-the-ifa-conference-2018-in-seoul-die-verrechnungssteuer-im-zeitalter-von-beps-civs-und-der-digitalen-wirtschaft): IFA General Meeting, Switzerland
[Swiss frontier workers and remote working in Germany, France and Italy: the tax implications](https://www.altenburger.ch/blog/swiss-frontier-workers-and-remote-working-in-germany-france-and-italy-the-tax-implications): The global COVID-19 pandemic accelerated existing trends in remote work, e-commerce, and automation. As working from home seems not to cause any loss of productivity, the number of people working remotely in Switzerland has dramatically increased.
[Swiss initiative requesting the abolition of the lump-sum tax regime in Switzerland – Background information](https://www.altenburger.ch/blog/swiss-initiative-requesting-the-abolition-of-the-lump-sum-tax-regime-in-switzerland-background-information): ALTENBURGER legal + tax, Client Information, September 2014
[Swiss International Inheritance Law: New Provisions Effective January 1, 2025](https://www.altenburger.ch/blog/swiss-international-inheritance-law-new-provisions-effective-january-1-2025): 
[Swiss investment funds regulation – Upcoming implementation deadlines](https://www.altenburger.ch/blog/swiss-investment-funds-regulation-upcoming-implementation-deadlines): The amended Swiss regulation of investment funds (Collective Investment Schemes Act (CISA) and Collective Investment Schemes Ordinance), which entered into force on 1 March 2013, entailed important changes in particular with respect to the concept of distribution as well as regarding the provisions applicable to foreign funds and their representatives, distributors and asset managers.
[Swiss L-QIF: A New Unregulated Fund Solution – Legal and Tax Aspects](https://www.altenburger.ch/blog/swiss-l-qif-a-new-unregulated-fund-solution-legal-and-tax-aspects): 
[Swiss Supreme Court Blocks Exchange of Information based on Data Stolen by Hervé Falciani from HSBC Geneva](https://www.altenburger.ch/blog/swiss-supreme-court-blocks-exchange-of-information-based-on-data-stolen-by-herve-falciani-from-hsbc-geneva): After the Swiss Supreme Court decided on 16 February 2017 that the Swiss Federal Tax Administration (“FTA”) must exchange information with foreign tax authorities if the data underlying the information request was stolen from UBS’s subsidiary in France (see our March 2017 tax newsletter: Information Exchange Based on Stolen Bank Data?), interested readers were eager to learn what the court would decide with respect to Hervé Falciani’s theft of bank client data from HSBC in Geneva.
[Swiss taxation: a springboard or a hindrance for start-ups?](https://www.altenburger.ch/blog/swiss-taxation-a-springboard-or-a-hindrance-for-start-ups): The world of entrepreneurship in Switzerland, including high-tech start-ups, has been booming in recent years.
[Swissair-Prozess: Streitgespräch zwischen Leitendem Staatsanwalt Christian Weber und Rolf Schuler](https://www.altenburger.ch/blog/swissair-prozess-streitgesprach-zwischen-leitendem-staatsanwalt-christian-weber-und-rolf-schuler): plädoyer, 1/08
[Switzerland, 2008 the year in review](https://www.altenburger.ch/blog/switzerland-2008-the-year-in-review): with Thierry Boitelle, Tax Notes Int'l, December 22, 2008, p. 1035
[Switzerland and Italy sign new agreement on the taxation of frontier workers](https://www.altenburger.ch/blog/switzerland-and-italy-sign-new-agreement-on-the-taxation-of-frontier-workers): After several years of protracted negotiations, on 23 December 2020, Switzerland and Italy signed both a new agreement on the taxation of frontier workers ("2020 Agreement") and a new protocol amending the 9 March 1976 Double Tax Treaty ("DTT"). The conclusion of the new agreement was expected by mid-2015, as provided for in the “Road map” on tax issues concluded on 23 February 2015, when Switzerland granted Italy the exchange of information in tax matters and when the two Contracting States bound themselves to agree on a new version of the agreement dated 3 October 1974, which is part of the DTT.
[“Switzerland” in Cutbill, Paines, Hallam, International Charitable Giving](https://www.altenburger.ch/blog/switzerland-in-cutbill-paines-hallam-international-charitable-giving): Oxford University Press, 2012
[Switzerland Issues Guidelines for Taxation of Trusts](https://www.altenburger.ch/blog/switzerland-issues-guidelines-for-taxation-of-trusts): Tax Notes Int'l, October 29, 2007, p. 441
[Switzerland Readies Guidance on Carried Interest](https://www.altenburger.ch/blog/switzerland-readies-guidance-on-carried-interest): with Werner Lederer Tax Notes Int'l, February 25, 2008, p. 631
[Switzerland’s Tax Cooperation Agreements With the U.K. and Germany](https://www.altenburger.ch/blog/switzerlands-tax-cooperation-agreements-with-the-u-k-and-germany): with Katja Krech, Tax Notes Int’l, June 25, 2012, p. 57
[Switzerland’s Tax Cooperation Agreements With the U.K. and Germany - Regularizing the Past](https://www.altenburger.ch/blog/switzerlands-tax-cooperation-agreements-with-the-u-k-and-germany-regularizing-the-past): with Katja Krech, Tax Notes Int'l, March 5, 2012, p. 757
[Tax 2011: The Year in Review, Switzerland](https://www.altenburger.ch/blog/tax-2011-the-year-in-review-switzerland): Tax Notes Int’l, December 19, 2011, p. 930
[Tax 2012: The Year in Review, Switzerland](https://www.altenburger.ch/blog/tax-2012-the-year-in-review-switzerland): with Katja Krech, Tax Notes Int’l, December 24, 2012, p. 1248
[Tax treatment of the use of vehicles by legal entities according to the practice of the tax authority of the Canton of Ticino](https://www.altenburger.ch/blog/tax-treatment-of-the-use-of-vehicles-by-legal-entities-according-to-the-practice-of-the-tax-authority-of-the-canton-of-ticino): 
[Team spirit!](https://www.altenburger.ch/blog/team-spirit): 
[Termini di prescrizione per la compravendita e l’appalto](https://www.altenburger.ch/blog/termini-di-prescrizione-per-la-compravendita-e-lappalto): La Rivista, 106/2015, n. 11
[The acquisition of holiday homes in Switzerland by foreigners from outside the EU and EFTA, without a permanent residence permit (C permit)](https://www.altenburger.ch/blog/the-acquisition-of-holiday-homes-in-switzerland-by-foreigners-from-outside-the-eu-and-efta-without-a-permanent-residence-permit-c-permit): SPG Finest Properties, N. 10
[The characteristic performance of a reinsurer – Jurisdiction for reinsurance contracts](https://www.altenburger.ch/blog/the-characteristic-performance-of-a-reinsurer-jurisdiction-for-reinsurance-contracts): In a recent decision, the Swiss Federal Supreme Court dealt with the question of the characteristic services performed by a reinsurer (BGer 4A_408/2013 of 17 January 2014). Subject of the dispute in this leading court case was the determination of the place of fulfillment (performance) of the characteristic services in order to establish the jurisdiction for a conflict arising from an international reinsurance arrangement.
[The effects of financial accounting on Host Country taxable income, Host Country Switzerland](https://www.altenburger.ch/blog/the-effects-of-financial-accounting-on-host-country-taxable-income-host-country-switzerland): Tax Management International Forum, June 2011
[The International Comparative Legal Guide to: Insurance & Reinsurance, 2015 Edition – Swiss Chapter](https://www.altenburger.ch/blog/the-international-comparative-legal-guide-to-insurance-reinsurance-2015-edition-swiss-chapter): with Julia Jung-Utzinger, This article appeared in the 2015 edition of The International Comparative Legal Guide to: Insurance & Reinsurance, published by Global Legal Group Ltd, London
[The International Comparative Legal Guide to: Insurance & Reinsurance 2016 Edition – Swiss Chapter](https://www.altenburger.ch/blog/the-international-comparative-legal-guide-to-insurance-reinsurance-2016-edition-swiss-chapter): with Julia Jung-Utzinger, This article appeared in the 2016 edition of The International Comparative Legal Guide to: Insurance & Reinsurance published by Global Legal Group Ltd, London
[The International Comparative Legal Guide to: Insurance & Reinsurance 2017 Edition - Swiss Chapter](https://www.altenburger.ch/blog/the-international-comparative-legal-guide-to-insurance-reinsurance-2017-edition-swiss-chapter): This article appeared in the 2017 edition of The International Comparative Legal Guide to: Insurance & Reinsurance published by Global Legal Group Ltd, London.
[The Lexology Index - Arbitration report 2025](https://www.altenburger.ch/blog/the-lexology-index---arbitration-report-2025): 
[The Lexology Index - Commercial Mediation report 2025](https://www.altenburger.ch/blog/the-lexology-index---commercial-mediation-2025): 
[The Lexology Index - Corporate Tax Switzerland 2025 report](https://www.altenburger.ch/blog/the-lexology-index---corporate-tax-switzerland-2025-report): 
[The Lexology Index - Insurance report 2025](https://www.altenburger.ch/blog/the-lexology-index---insurance-report-2025): 
[The Lexology Index - M&A report 2025](https://www.altenburger.ch/blog/the-lexology-index---m-a-report-2025): 
[The Looming End of LIBOR – Fallback Protocols and Transition to Alternative Reference Rates](https://www.altenburger.ch/blog/the-looming-end-of-libor-fallback-protocols-and-transition-to-alternative-reference-rates): LIBOR will be discontinued by the end of 2021. Despite this, the volume of LIBOR pegged financial products which will only expire after the end of 2021 is very high. In order to minimize risk, counterparties to LIBOR-based financial products should take steps to transition to an alternative reference rate or to re-negotiate their financial products now.
[The most recent decision of the Swiss Federal Supreme Court confirms: also banks need to reimburse retrocessions to their clients](https://www.altenburger.ch/blog/the-most-recent-decision-of-the-swiss-federal-supreme-court-confirms-also-banks-need-to-reimburse-retrocessions-to-their-clients): A new decision of the Swiss Federal Supreme Court confirms principle of restitution of retrocessions.
[The ongoing reform of the Swiss inheritance law](https://www.altenburger.ch/blog/the-ongoing-reform-of-the-swiss-inheritance-law): The Swiss Civil Code ("SCC") dates back to 1907: the social changes which occurred in the last decades deeply modified the structure of Swiss families; therefore, a general update of the Swiss civil law is crucial, especially with regard to inheritance law. As a result, the Federal Council and the Swiss Parliament are elaborating projects of reform.
[The Power of Female Philanthropy: From Music to the Arts (date: 10 September 2020)](https://www.altenburger.ch/blog/the-power-of-female-philanthropy-from-music-to-the-arts): On 10 September 2020, Hug Gitti will participate in a panel discussion on "The Power of Female Philanthropy: From Music to the Arts" at the ZKB in Zurich (headquarters).
[The Swiss Federal Inheritance Tax Initiative: Key Considerations Ahead of the Referendum on 30 November 2025](https://www.altenburger.ch/blog/the-swiss-federal-inheritance-tax-initiative-key-considerations-ahead-of-the-referendum-on-30-november-2025): This article discusses the key legal, fiscal, and strategic implications of the Swiss federal popular initiative “For a Social and Fiscally Fair Climate Policy,” which proposes a 50% inheritance and gift tax on assets exceeding CHF 50 million. It explores the risks to Switzerland’s fiscal federalism, legal certainty, and attractiveness as a wealth management hub, and outlines practical steps for wealth owners ahead of the 30 November 2025 referendum.
[Thierry Thormann explores M&A in LawCast's latest episode](https://www.altenburger.ch/blog/thierry-thormann-explores-m-a-in-lawcasts-latest-episode): We are thrilled to feature our Partner, Thierry Thormann, in this episode of LawCast.
[Thinker, Teacher, Traveler: Reimagining International Tax](https://www.altenburger.ch/blog/thinker-teacher-traveler-reimagining-international-tax): Peter Altenburger and Luzius Cavelti have written the Chapter "FATCA – A Curse or a Blessing?" of the book "Thinker, Teacher, Traveler: Reimagining International Tax – Essays in Honor of H. David Rosenbloom" IBFD edition.
[Third party funding – Justice without financial risk?](https://www.altenburger.ch/blog/third-party-funding-justice-without-financial-risk): Being right and being proven right are two different things, and all too often a question of financial resources. There is no guarantee of success when going to court to assert a claim, and the potential costs are high. How can clients protect themselves from this financial risk? Third party funding by specialized funding companies, which is available for litigation, arbitration and mediation proceedings, can be a solution.
[Tipi di partecipazione alla SA – 1a parte](https://www.altenburger.ch/blog/tipi-di-partecipazione-alla-sa-1a-parte): La Rivista, 105/2014, n. 10
[Tipi di partecipazione alla SA – 2a parte](https://www.altenburger.ch/blog/tipi-di-partecipazione-alla-sa-2a-parte): La Rivista, 105/2014, n. 11
[Tipi di partecipazione alla SA – 3a parte](https://www.altenburger.ch/blog/tipi-di-partecipazione-alla-sa-3a-parte): La Rivista, 105/2014, n. 12
[Track #C - The Impact of ESG on International Business and Legal Practice?](https://www.altenburger.ch/blog/track-c-the-impact-of-esg-on-international-business-and-legal-practice): 24-27 May 2023
[Transfer of assets to the next generation](https://www.altenburger.ch/blog/transfer-of-assets-to-the-next-generation): Transfer of assets to the next generation - duty to support relatives in old age. What happens if you need nursing care in old age and your own savings plus pension fund contributions are insufficient to cover the expenses?
[Trasferimento della sede di una società all'interno dell'Unione europea](https://www.altenburger.ch/blog/trasferimento-della-sede-di-una-societa-allinterno-dellunione-europea): La Rivista, 100/2009, n. 7/8, 41
[Trasferimento di clientela in occasione del cambiamento del posto di lavoro secondo il diritto svizzero](https://www.altenburger.ch/blog/trasferimento-di-clientela-in-occasione-del-cambiamento-del-posto-di-lavoro-secondo-il-diritto-svizzero): La Rivista, 101/2010, n. 3, 41
[Trasferire un'azienda estera in Svizzera](https://www.altenburger.ch/blog/trasferire-unazienda-estera-in-svizzera): La Rivista, 108/2017, n. 9
[Tribunale federale svizzero dei brevetti](https://www.altenburger.ch/blog/tribunale-federale-svizzero-dei-brevetti): La Rivista, 103/2012, n. 6
[Truly honoured and grateful to be recognised as “Thought Leaders” for Switzerland by Lexology](https://www.altenburger.ch/blog/truly-honoured-and-grateful-to-be-recognised-as-thought-leaders-for-switzerland-by-lexology): 
[Trust and illegal tax avoidance](https://www.altenburger.ch/blog/trust-and-tax-evasion): 
[Trust: aspetti fiscali internazionali, svizzeri e italiani](https://www.altenburger.ch/blog/trust-aspetti-fiscali-internazionali-svizzeri-e-italiani): 11/11/2021 Sebastiano Garufi Giuliani and Niccolò Figundio will speak during the conference "Trust: aspetti fiscali internazionali, svizzeri e italiani" in the context of the project INTERREG "Family Business e servizi internazionali per la PMI italiana".
[Trust: aspetti fiscali internazionali, svizzeri e italiani](https://www.altenburger.ch/blog/trust-aspetti-fiscali-internazionali-svizzeri-e-italiani-2): 14/12/2022
[Trust: aspetti fiscali internazionali, svizzeri e italiani](https://www.altenburger.ch/blog/trust-aspetti-fiscali-internazionali-svizzeri-e-italiani-3): 14 May 2024
[Trust: chiarimenti dell’Agenzia delle Entrate (circolare in consultazione pubblica)](https://www.altenburger.ch/blog/trust-chiarimenti-dellagenzia-delle-entrate-circolare-in-consultazione-pubblica): 28/9/2021 Sebastiano Garufi Giuliani will be the moderator during the on line conference "Trust: chiarimenti dell’Agenzia delle Entrate (circolare in consultazione pubblica)"
[Trust e strutture affini, aspetti di fiscalità internazionale](https://www.altenburger.ch/blog/trust-e-strutture-affini-aspetti-di-fiscalita-internazionale): 10/11/2021 - Niccolò Figundio will speak during the conference "Trust e strutture affini, aspetti di fiscalità internazionale" in the context of the Master "Tax Compliance Internazionale".
[Two Pillar Solution to Address the Tax Challenges from the Digitalization of the Economy](https://www.altenburger.ch/blog/two-pillar-solution-to-address-the-tax-challenges-from-the-digitalization-of-the-economy): 26/10/2021 Peter Altenburger will speak about "Swiss Perspectives" during the webinar "Two Pillar Solution to Address the Tax Challenges from the Digitalization of the Economy".
[Referat zur U.S. Quellensteuer von Peter Altenburger](https://www.altenburger.ch/blog/u-s-quellensteuer): Referat an der Winterversammlung des Verbandes der Auslandbanken in der Schweiz, 16. März 2000
[Uguaglianza salariale in Svizzera](https://www.altenburger.ch/blog/uguaglianza-salariale-in-svizzera): La Rivista, 102/2011, n. 10
[Unificazione della procedura civile in Svizzera – 1a parte](https://www.altenburger.ch/blog/unificazione-della-procedura-civile-in-svizzera-1a-parte): La Rivista, 102/2011, n. 1
[Unificazione della procedura civile in Svizzera – 2a parte](https://www.altenburger.ch/blog/unificazione-della-procedura-civile-in-svizzera-2a-parte): La Rivista, 102/2011, n. 2
[Unificazione della procedura civile in Svizzera – 3a parte](https://www.altenburger.ch/blog/unificazione-della-procedura-civile-in-svizzera-3a-parte): La Rivista, 102/2011, n. 3
[Update on the "Lex Minder" incorporation into the Swiss Code of Obligations – What does it mean for Termination Agreements of C-level employees in practice?](https://www.altenburger.ch/blog/update-on-the-lex-minder-and-incorporation-into-the-swiss-code-of-obligations-as-per-january-1-2023-new-rules-regarding-termination-agreements): On March 3, 2013, the Swiss population accepted the popular initiative launched by Thomas Minder in 2008 against excessive remuneration (the "Minder initiative").
[UPDATE on transfer of assets to the next generation - duty to support relatives in old age](https://www.altenburger.ch/blog/update-on-transfer-of-assets-to-the-next-generation-duty-to-support-relatives-in-old-age): UPDATE on transfer of assets to the next generation - duty to support relatives in old age. The federal social security law (ELG) was revised as of 1 January 2021 and some important parameters have changed.
[Update: protezione dei dati personali](https://www.altenburger.ch/blog/update-protezione-dei-dati-personali): La Rivista, 108/2017, n. 4
[Urheberrecht und Kunst](https://www.altenburger.ch/blog/urheberrecht-und-kunst): 16/11/2022
[Use of finance companies by multinationals](https://www.altenburger.ch/blog/use-of-finance-companies-by-multinationals): Taxes - Newsletter of the International Bar Association Legal Practice Division, Vol 19 No 2, September 2013
[USR III Gewinner als Verlierer](https://www.altenburger.ch/blog/usr-iii-gewinner-als-verlierer): with Christian Jaag, Tobias Rohner, Handelszeitung, Nr. 9/2017.
[Vernehmlassung von ALTENBURGER vom 29. Juli 2009 zum Entwurf des Versicherungsvertragsgesetzes vom 21. Januar 2009](https://www.altenburger.ch/blog/vernehmlassung-von-altenburger-vom-29-juli-2009-zum-entwurf-des-versicherungsvertragsgesetzes-vom-21-januar-2009): Im Rahmen unserer Vernehmlassung haben wir davon abgesehen, eine umfassende Kommentierung des gesamten Gesetzesentwurfes vorzunehmen und haben uns darauf beschränkt, nur jene Punkte des Entwurfes aufzugreifen, die in dieser Form nicht in das endgültige Gesetz einfliessen können und sollen.
[Voluntary Disclosure Due to Property Abroad or the Automatic Exchange of Tax Information?](https://www.altenburger.ch/blog/voluntary-disclosure-due-to-property-abroad-voluntary-disclosure-due-to-the-automatic-exchange-of-tax-information): Like our neighboring countries, Switzerland has also agreed to the automatic exchange of tax information. As of 1 January 2018, Swiss banks will automatically transfer information on foreign bank account holders to foreign tax authorities. Many taxpayers who have undeclared assets or income thus have the opportunity to rectify their tax situation up until 1 January 2018. To this end, all of our neighboring countries are offering a simplified voluntary disclosure procedure that allows taxpayers to report themselves to the tax authorities and, by doing so, to avoid a fine.
[Voluntary disclosure per frontalieri ed ex non residenti](https://www.altenburger.ch/blog/voluntary-disclosure-per-frontalieri-ed-ex-non-residenti): A soli due mesi dalla conclusione del secondo programma di voluntary disclosure – terminato il 30 settembre scorso –, l'Italia ha approvato un nuovo provvedimento per la regolarizzazione di attività finanziarie depositate all'estero.
[Впровадження Загального стандарту звітності (CRS) в Україні та автоматичний обмін інформацією зі Швейцарією](https://www.altenburger.ch/blog/vprovadzhennya-zagalnogo-standartu-zvitnosti-crs-v-ukrayini-ta-avtomatichniy-obmin-informaciieyu-zi-shveycariieyu): Загальний стандарт звітності або Common Reporting Standard ("CRS") - це глобальний стандарт автоматичного обміну про фінансові рахунки для податкових цілей, розроблений Організацією економічного співробітництва та розвитку ("ОЕСР").
[W&I Insurance: Ostacolo al successo della transazione](https://www.altenburger.ch/blog/w-i-insurance): La Rivista, 109/2018 n. 3
[W&I Versicherung - Absicherung von Transaktionsrisiken bei Unternehmenskäufen](https://www.altenburger.ch/blog/w-i-versicherung-absicherung-von-transaktionsrisiken-bei-unternehmenskaufen): Zeitschrift CH-D Wirtschaft, Nov. 2016.
[W&I Versicherungen-Absicherung von Transaktionsrisiken bei Unternehmenskäufen](https://www.altenburger.ch/blog/w-i-versicherungen-absicherung-von-transaktionsrisiken-bei-unternehmenskaufen): CH-D WIRTSCHAFT - 03/2016
[Wann liegt ein Interessenkonflikt vor?](https://www.altenburger.ch/blog/wann-liegt-ein-interessenkonflikt-vor): Massimo Calderan and Thierry Thormann have written an article "Wann liegt ein Interessenkonflikt vor?" ("When is there a conflict of interest?") on the «M&A aus der Perspektive des Verwaltungsrates» ("M&A from the perspective of the board of directors") M&A Brochure - issued in June - published by Oaklins Switzerland.
[Way to settle a conflict amicably: mediation in Geneva](https://www.altenburger.ch/blog/way-to-settle-a-conflict-amicably-mediation-in-geneva): with Natalia Gaidaenko, HighClass MAGAZINE
[Webinar: Aliquota minima: attuazione del Pillar 2 OCSE in Svizzera](https://www.altenburger.ch/blog/webinar-aliquota-minima-attuazione-del-pillar-2-ocse-in-svizzera): 24 April 2024
[Webinar: Diritto societario: temi scelti relativi al CdA](https://www.altenburger.ch/blog/webinar-diritto-societario-temi-scelti-relativi-al-cda): 26 September 2024
[Webinar: Transfer pricing: le prime linee guida in Svizzera](https://www.altenburger.ch/blog/webinar-transfer-pricing-le-prime-linee-guida-in-svizzera): 6 June 2024
[Welcome to our summer trainees!](https://www.altenburger.ch/blog/welcome-to-our-summer-trainees): A huge welcome to our summer legal trainees: Joane Gautschi and Coralie Seydoux!
[Weltmacht China – Was kommt da auf uns zu?](https://www.altenburger.ch/blog/weltmacht-china-was-kommt-da-auf-uns-zu): 20.06.2022 Kaufleuten - Zurich
[When Compliance Programs Fail: Best Practices for Investigating and Managing Potential Wrongdoing Share](https://www.altenburger.ch/blog/when-compliance-programs-fail-best-practices-for-investigating-and-managing-potential-wrongdoing-share): September 23, 2020 - Aline Wey Speirs spoke at the ABA Business Law section 2020 "When Compliance Programs Fail: Best Practices for Investigating and Managing Potential Wrongdoing Share"
[Whistleblowing in the Private Sector. What should employers and employees do after the most recent rejection of the draft bill?](https://www.altenburger.ch/blog/whistleblowing-in-the-private-sector-what-should-employers-and-employees-do-after-the-most-recent-rejection-of-the-draft-bill): In June 2019 the National Council of the Swiss Parliament – again – rejected a draft bill designed to introduce clear rules and procedures for whistleblowers in the private sector.
[“Whistleblowing” nel diritto del lavoro](https://www.altenburger.ch/blog/whistleblowing-nel-diritto-del-lavoro): La Rivista, 104/2013, n. 10, articolo di Massimo Calderan, Altenburger Ltd legal + tax
[Who's Who Legal 2022 - Thought Leaders](https://www.altenburger.ch/blog/whos-who-legal-2022-thought-leaders): 
[Who's Who Legal 2023](https://www.altenburger.ch/blog/whos-who-legal-2023): Our Partners have been listed once again as leaders in the Who's Who Legal 2023 guide!
[Why Corporate Taxation Should Mean Source Taxation: A Response to the OECD's Actions against Base Erosion and Profit Shifting](https://www.altenburger.ch/blog/why-corporate-taxation-should-mean-source-taxation-a-response-to-the-oecds-actions-against-base-erosion-and-profit-shifting): with Christian Jaag, Tobias F. Rohner, World Tax Journal: August 2017, Volume 9, Issue 3.
[Wo die Arbeitszeit aufhört](https://www.altenburger.ch/blog/wo-die-arbeitszeit-aufhort): WEKA Arbeitsrecht-Newsletter, February, 2017.
[Women Leaders of the Bar Day - 4th Edition](https://www.altenburger.ch/blog/women-leaders-of-the-bar-day-4th-edition): 7 September 2023
[Women Pioneers in Dispute Resolution](https://www.altenburger.ch/blog/women-pioneers): Women Pioneers in Dispute Resolution, 2nd Edition.
[Workshop: China strategy for Swiss businesses - what needs to change?](https://www.altenburger.ch/blog/workshop-china-strategy-for-swiss-businesses-what-needs-to-change): 20 January 2023
[Who's Who Legal 2022](https://www.altenburger.ch/blog/wwl-2022): Once again three of our Partners have been listed as leaders in the Who's Who Legal 2022 guide!
[ZAV job fair](https://www.altenburger.ch/blog/zav-job-fair): 24 May 2024
[ZPR! Erbrecht: Was jede Juristin und jeder Jurist wissen muss](https://www.altenburger.ch/blog/zpr-erbrecht-was-jede-juristin-und-jeder-jurist-wissen-muss): 9-11-2020

## Search

[Altenburger – Website Search Results](https://www.altenburger.ch/search): Search through our experts, services and articles in Swiss and international business law.

## People

[Altenburger – Swiss Experts in Business Law Matters](https://www.altenburger.ch/people): At Altenburger, we are a high-performing team and experts in all matters of Swiss and international business law. To reach your goal, we respond with creativity and courage.
[Adrien Tharin,  at Altenburger](https://www.altenburger.ch/people/adrien-tharin): 
[Aldiana Perezic, Associate at Altenburger](https://www.altenburger.ch/people/aldiana-perezic): Aldiana Perezic, Associate at Altenburger, specializes in employment matters, immigration law as well as general corporate commercial and contracts law.
[Alessandro Pescia, Counsel at Altenburger](https://www.altenburger.ch/people/alessandro-pescia): Alessandro Pescia, attorney-at-law at Altenburger, specializes in civil and commercial litigation.
[Alexis Heymann,  at Altenburger](https://www.altenburger.ch/people/alexis-heymann): 
[Aline Wey Speirs, Partner at Altenburger](https://www.altenburger.ch/people/aline-wey-speirs): Aline Wey Speirs, Partner at Altenburger, is the Co-Head of our Dispute Resolution Team.
[Alisa Burkhard, Senior Associate at Altenburger](https://www.altenburger.ch/people/alisa-burkhard): 
[Andreas Benkler, Accountant at Altenburger](https://www.altenburger.ch/people/andreas-benkler): Andreas Benkler, Accountant at Altenburger, masters all our internal accounting, financial, tax and insurance matters.
[Anna Neukom Chaney,  at Altenburger](https://www.altenburger.ch/people/anna-neukom-chaney): 
[Anna Willi,  at Altenburger](https://www.altenburger.ch/people/anna-willi): 
[Annalisa Cagnazzo, Office and IT Manager at Altenburger](https://www.altenburger.ch/people/annalisa-cagnazzo): 
[Annika Wey, Lawyer's Assistant and Receptionist at Altenburger](https://www.altenburger.ch/people/annika-wey): Annika is an assistant in our Zurich office.
[Axel Schmidlin, Associate at Altenburger](https://www.altenburger.ch/people/axel-schmidlin): Axel Schmidlin is Associate at Altenburger in Geneva office. He specializes in banking and corporate law. He advises his clients on key regulatory questions.
[Baptiste Favez, Partner at Altenburger](https://www.altenburger.ch/people/baptiste-favez): Baptiste Favez is Partner at Altenburger and he has extensive experience in dispute resolution.
[Benjamin Stockhammer, Legal Trainee at Altenburger](https://www.altenburger.ch/people/benjamin-stockhammer): Benjamin Stockhammer, Legal Trainee at Altenburger, supports our team and our clients in corporate and commercial matters.
[Birgit Sambeth, Partner at Altenburger](https://www.altenburger.ch/people/birgit-sambeth): Birgit Sambeth, Partner at Altenburger, is the Co-Head of our Dispute Resolution Team.
[Cami Schwab, Associate at Altenburger](https://www.altenburger.ch/people/cami-schwab): 
[Camille Loup,  at Altenburger](https://www.altenburger.ch/people/camille-loup): 
[Cécile Zumstein, Counsel at Altenburger](https://www.altenburger.ch/people/cecile-zumstein): Cécile Zumstein, Counsel at Altenburger, specializes in national and international civil and commercial litigation and arbitration.
[Cecilia Peregrina, Senior Associate at Altenburger](https://www.altenburger.ch/people/cecilia-peregrina): Cecilia Peregrina, Senior Associate at Altenburger, specializes in banking and finance. She's the Head of our Fintech Team.
[Céline Spahn, Associate at Altenburger](https://www.altenburger.ch/people/celine-spahn): Céline is an Associate in the Corporate and M&A Team of Altenburger's Zurich Office.
[Chloé Groenendijk, Associate at Altenburger](https://www.altenburger.ch/people/chloe-groenendijk): Chloé Groenendijk is a lawyer specialized in banking, finance as well as corporate matters in Altenburger's office of Geneva.
[Cla Koenz,  at Altenburger](https://www.altenburger.ch/people/cla-koenz): 
[Dr. iur. Clarisse von Wunschheim, Partner at Altenburger](https://www.altenburger.ch/people/clarisse-von-wunschheim): Clarisse von Wunschheim, Partner at Altenburger, specializes in international and cross-cultural dispute resolution.
[Coralie Anne, Head of assistants - Geneva office at Altenburger](https://www.altenburger.ch/people/coralie-anne): Coralie is an assistant in Altenburger's Geneva office. Her work includes organizing the office, overseeing clerical tasks, providing assistance to HR.
[Coralie Seydoux, Legal Trainee at Altenburger](https://www.altenburger.ch/people/coralie-seydoux): As a legal trainee at Altenburger, Coralie Seydoux assists our team and our clients in a wide range of matters, including civil and corporate law matters.
[Cristina Wullschleger, Legal Trainee at Altenburger](https://www.altenburger.ch/people/cristina-wullschleger): Cristina Wullschleger, legal trainee at Altenburger, supports our team and clients in a wide range of matters, including commercial law matters.
[Cyril Troyanov, Partner at Altenburger](https://www.altenburger.ch/people/cyril-troyanov): Cyril Troyanov
[Dalmat Pira,  at Altenburger](https://www.altenburger.ch/people/dalmat-pira): 
[Denise Pagani Zambelli,  at Altenburger](https://www.altenburger.ch/people/denise-pagani-zambelli): 
[MLaw Dimosthenis Stefanopulos, Associate at Altenburger](https://www.altenburger.ch/people/dimosthenis-stefanopulos): Dimosthenis Stefanopulos is an Associate in the Dispute Resolution and Corporate and M&A Team of Altenburger's Zurich Office of Altenburger.
[Dominique Müller,  at Altenburger](https://www.altenburger.ch/people/dominique-muller): 
[Eleonora Camilla Castoldi, Associate at Altenburger](https://www.altenburger.ch/people/eleonora-castoldi): Eleonora Castoldi, associate at Altenburger, focuses on corporate law, commercial contracts, intellectual property, M&A and compliance.
[Francesco Carelli,  at Altenburger](https://www.altenburger.ch/people/francesco-carelli): 
[François Ruffi, Lawyer's Assistant at Altenburger](https://www.altenburger.ch/people/francois-ruffi): François is an assistant in Altenburger's Geneva office. His work includes organizing the office, overseeing clerical tasks, providing assistance to HR.
[Gitti Hug, Counsel at Altenburger](https://www.altenburger.ch/people/gitti-hug): Gitti Hug, Counsel at Altenburger, specializes on intellectual property law, specifically on the areas of copyright, media and trademark law.
[Giulia Lüthold, Lawyer's Assistant at Altenburger](https://www.altenburger.ch/people/giulia-luthold): 
[Giulia Sansonetti, Legal Trainee at Altenburger](https://www.altenburger.ch/people/giulia-sansonetti): 
[Guillaume Jeangros, Senior Associate at Altenburger](https://www.altenburger.ch/people/guillaume-jeangros): Guillaume Jeangros, Senior associate at Altenburger, specializes in domestic and international civil and commercial litigation.
[Isabelle Chassé,  at Altenburger](https://www.altenburger.ch/people/isabelle-chasse): 
[Isabelle Meyer, Partner at Altenburger](https://www.altenburger.ch/people/isabelle-meyer): Isabelle Meyer is a Partner in the Dispute Resolution Team as well as the Banking, Finance & FinTech Team of Altenburger's Zurich Office.
[Jason Mischol, Legal Trainee at Altenburger](https://www.altenburger.ch/people/jason-mischol): As a legal trainee in our office of Geneva, Jason assists our team and our clients in a wide range of matters, including civil and corporate law matters.
[Josy Deturche, Senior Lawyer's Assistant at Altenburger](https://www.altenburger.ch/people/josy-deturche): Josy Deturche is an Assistant at Altenburger's office in Geneva.
[Julijana Babic, Lawyer's Assistant at Altenburger](https://www.altenburger.ch/people/julijana-babic): Julijana Babic is an assistant in our Altenburger's office in Zurich.
[Kamélia Chergui, Lawyer's Assistant at Altenburger](https://www.altenburger.ch/people/kamelia-chergui): Kamélia is an assistant in our Altenburger's Geneva office.
[Karin Furrer, Senior Associate at Altenburger](https://www.altenburger.ch/people/karin-furrer): Karin Furrer
[Altenburger – Swiss Experts in Business Law Matters](https://www.altenburger.ch/people/kaspar-luginbuhl): At Altenburger, we are a high-performing team and experts in all matters of Swiss and international business law. To reach your goal, we respond with creativity and courage.
[Katja Krech,  at Altenburger](https://www.altenburger.ch/people/katja-krech): 
[Kristin Arve, Associate at Altenburger](https://www.altenburger.ch/people/kristin-arve): Kristin is part of Altenburger’s Dispute Resolution Team. She mainly deals with civil and commercial litigation and arbitration.
[Laura Benhammou, Senior Associate at Altenburger](https://www.altenburger.ch/people/laura-benhammou): Laura Benhammou is senior associate at Altenburger and her practice primarily covers banking and financial regulations.
[Laurent Lehner, Partner at Altenburger](https://www.altenburger.ch/people/laurent-lehner): Laurent Lehner, Partner at Altenburger, specializes in corporate, contractual, employment and commercial law.
[Léa Link, Legal Trainee at Altenburger](https://www.altenburger.ch/people/lea-link): As a legal trainee in our office of Geneva, Léa assists our team and our clients in a wide range of matters, including civil and corporate law matters.
[Lena Dolci, Senior Associate at Altenburger](https://www.altenburger.ch/people/lena-dolci): Lena Dolci, Senior Associate at Altenburger, specializes in international and commercial dispute resolution.
[Leonard Toenz, Partner at Altenburger](https://www.altenburger.ch/people/leonard-toenz): Leonhard Toenz, Partner at Altenburger, is the Head of our Insurance Team and the Co-Head of our Tax Practice.
[Leoni Pavlovic, Lawyer's Assistant at Altenburger](https://www.altenburger.ch/people/leoni-pavlovic): Leoni is an assistant in our Zurich office.
[Lillian Chavan-Van Campen,  at Altenburger](https://www.altenburger.ch/people/lillian-chavan-van-campen): 
[Lorenzo Gallo, Legal Trainee at Altenburger](https://www.altenburger.ch/people/lorenzo-gallo): Lorenzo Gallo, legal trainee at Altenburger, supports our team and clients in a wide range of matters, including commercial law matters.
[Luc Hafner,  at Altenburger](https://www.altenburger.ch/people/luc-hafner): 
[Luca Leggiero, Legal Trainee at Altenburger](https://www.altenburger.ch/people/luca-leggiero): As a legal trainee at Altenburger, Luca Leggiero assists our team and our clients in a wide range of matters.
[Prof. Dr. iur. Luzius Cavelti, Partner at Altenburger](https://www.altenburger.ch/people/luzius-cavelti): Luzius Cavelti, Partner at Altenburger, specializes in the area of corporate tax law. He also assists private clients in their business activities.
[Manuel Moor , Partner at Altenburger](https://www.altenburger.ch/people/manuel-moor): Manuel Moor, Partner at Altenburger, is specialized in Corporate/M&A, transactions and restructurings of companies, in a domestic and international context.
[Marco Gessler, Tax Compliance Officer at Altenburger](https://www.altenburger.ch/people/marco-gessler): 
[Marco Fusi, Partner at Altenburger](https://www.altenburger.ch/people/marco-simone-fusi): Marco Fusi is a Partner at Altenburger in Lugano/Zurich office in the corporate and M&A team.
[Margaret Klimenko, Legal Trainee at Altenburger](https://www.altenburger.ch/people/margaret-klimenko): As a legal trainee in Altenburger Margaret assists our team and our clients in a wide range of matters, including civil and corporate law matters.
[Maria Gonzalez , Lawyer's Assistant at Altenburger](https://www.altenburger.ch/people/maria-gonzalez): Maria is an assistant in our Geneva office. Her work includes organizing the office, IT support, overseeing clerical tasks and accounting services.
[Maria Grazia Calabrò, Marketing Officer and Lawyer's Assistant at Altenburger](https://www.altenburger.ch/people/maria-grazia-calabro): Maria Grazia Calabrò is an Assistant in Altenburger's Ticino office in Lugano.
[Marina Péray, Associate at Altenburger](https://www.altenburger.ch/people/marina-peray): Marina is Association at Altenburger in Geneva. She assists our team and our clients in a wide range of matters including corporate law matters.
[Dr. iur. Marius Stucki, Associate at Altenburger](https://www.altenburger.ch/people/marius-stucki): Marius Stucki, Associate at Altenburger, specializes in international commercial arbitration as well as M&A, general corporate and commercial law.
[Markus Schaer,  at Altenburger](https://www.altenburger.ch/people/markus-schaer): 
[Marwa Eid, Legal Trainee at Altenburger](https://www.altenburger.ch/people/marwa-eid): As a legal trainee, Marwa supports the team of Altenburger in Geneva and clients in civil and corporate law matters, as well as court proceedings
[Massimo Calderan, Partner at Altenburger](https://www.altenburger.ch/people/massimo-calderan): Massimo Calderan, Partner at Altenburger, specializes in Corporate and M&A Team is is the Head of our Business Italy - Switzerland Team.
[Mazamir Piranfar, Lawyer's Assistant at Altenburger](https://www.altenburger.ch/people/mazamir-piranfar): Mazamir Piranfar is an Assistant at Altenburger's office in Zurich.
[Medea Walther, Lawyer's Assistant and Receptionist at Altenburger](https://www.altenburger.ch/people/medea-walther): Medea Walther works as an assistant in our Zurich office. Her work covers all tasks of a secretary and receptionist.
[Melissa Gautschi, Counsel at Altenburger](https://www.altenburger.ch/people/melissa-gautschi): Melissa Gautschi
[Michelle Amacher, Lawyer's Assistant at Altenburger](https://www.altenburger.ch/people/michelle-amacher): 
[Nadin Mächler, Office and IT Manager at Altenburger](https://www.altenburger.ch/people/nadine-machler): Nadin Mächler works as IT and Office Manager in Altenburger's Zurich office.
[Naomi Carrel, Senior Associate at Altenburger](https://www.altenburger.ch/people/naomi-carrel): Naomi Carrel, Senior Associate at Altenburger, is specialized in banking and finance.
[Natalia Roos, Partner at Altenburger](https://www.altenburger.ch/people/natalia-roos): Natalia Roos, Partner at Altenburger, specializes in the area of domestic and international tax law.
[Nathalie Zimmermann , Lawyer's Assistant at Altenburger](https://www.altenburger.ch/people/nathalie-zimmermann): Nathalie is an assistant in Altenburger's Geneva office. Her work includes organizing the office, overseeing clerical tasks, providing assistance to HR.
[Niccolò Figundio, Senior Associate at Altenburger](https://www.altenburger.ch/people/niccolo-figundio): Niccolò Figundio, Senior Associate at Altenburger, assists private and corporate clients in cross-border legal and tax matters between Switzerland and Italy.
[Nicola Zehnder, Associate at Altenburger](https://www.altenburger.ch/people/nicola-zehnder): Nicola Zehnder is an Associate in the Corporate and M&A Team as well as the Employment Team of Altenburger's Zurich Office.
[Nikolai Bobrinsky,  at Altenburger](https://www.altenburger.ch/people/nikolai-bobrinsky): 
[Olivier Bloch,  at Altenburger](https://www.altenburger.ch/people/olivier-bloch): 
[Dr. iur. Peter R. Altenburger, Co-Founder and Counsel at Altenburger](https://www.altenburger.ch/people/peter-r-altenburger): Peter Altenburger is the founding partner of the firm. His focus is on domestic and international corporate tax law.
[Philip Muzar, Legal Trainee at Altenburger](https://www.altenburger.ch/people/philip-muzar): Philip Muzar, Legal Trainee at Altenburger, specializes in corporate and financial market law.
[Pierre-Yves Vuagniaux, Partner at Altenburger](https://www.altenburger.ch/people/pierre-yves-vuagniaux): Pierre-Yves Vuagniaux, Partner at Altenburger in Geneva Office, is specialized in domestic and international taxation, banking, finance, VAT and real estate tax
[Ralph Imoberdorf, Partner at Altenburger](https://www.altenburger.ch/people/ralph-imoberdorf): Ralph Imoberdorf is a Partner of the Corporate and M&A Team as well as the Employment Team of Altenburger's Zurich Office.
[Riccardo Geiser, Senior Associate at Altenburger](https://www.altenburger.ch/people/riccardo-geiser): Riccardo Geiser
[Roger Bächinger, Associate at Altenburger](https://www.altenburger.ch/people/roger-bachinger): Roger Bächinger, Associate at Altenburger, specializes in corporate and M&A, as well as general commercial and contract matters.
[Roland Köchli, Partner at Altenburger](https://www.altenburger.ch/people/roland-kochli): Roland Köchli, Partner at Altenburger, specializes in real estate law and M&A transactions.
[Roland Schweizer, Counsel at Altenburger](https://www.altenburger.ch/people/roland-schweizer): Roland Schweizer specializes in the area of domestic and international tax law. Besides his activity as a lawyer in Altenburger, he also practices as Notary.
[Sabrina Ottavy, Lawyer's Assistant at Altenburger](https://www.altenburger.ch/people/sabrina-ottavy): Sabrina is an assistant in Altenburger's Geneva office. She organize the office, oversees clerical tasks, provides assistance to accounting service.
[Samantha Schmutz, Legal Trainee at Altenburger](https://www.altenburger.ch/people/samantha-schmutz): Samantha is legal trainee at Altenburger in Geneva. She assists our team and our clients in a wide range of matters including corporate law matters.
[Sarah Maillard, Senior Lawyer's Assistant at Altenburger](https://www.altenburger.ch/people/sarah-maillard): Sarah Maillard is an Assistant at Altenburger's office in Geneva.
[Dr. iur. Sebastiano Garufi Giuliani, Partner at Altenburger](https://www.altenburger.ch/people/sebastiano-garufi-giuliani): Sebastiano Garufi Giuliani, Partner at Altenburger, specializes in the area of Swiss, Italian and international tax law.
[Selina Bah, Lawyer's Assistant at Altenburger](https://www.altenburger.ch/people/selina-bah): Selina is an assistant in our Zurich office.
[Sinaida Urban, Office and IT Manager at Altenburger](https://www.altenburger.ch/people/sinaida-urban): Sinaida Urban is the Office Manager and IT Project Manager at Altenburger.
[MLaw Sofia Pagnamenta, Legal Trainee at Altenburger](https://www.altenburger.ch/people/sofia-pagnamenta): As a legal trainee at Altenburger, Sofia assists our team and our clients in a wide range of matters, including civil and corporate law and court proceedings.
[Sonia Cabon, Corporate Assistant at Altenburger](https://www.altenburger.ch/people/sonia-cabon): 
[Sonia Kälin, Senior Lawyer's Assistant at Altenburger](https://www.altenburger.ch/people/sonia-kalin): Sonia Kälin is an assistant in our Altenburger's Zurich office
[Sophie Winkler,  at Altenburger](https://www.altenburger.ch/people/sophie-winkler): 
[Stéphanie Hodara El Bez, Partner at Altenburger](https://www.altenburger.ch/people/stephanie-hodara-el-bez): Stéphanie Hodara El Bez, Partner at Altenburger, is Co-Head of our Banking & Finance Team.
[Suheyla Büklü, Legal Trainee at Altenburger](https://www.altenburger.ch/people/suheyla-buklu): 
[Svetlana Botantsova, Senior Lawyer's Assistant at Altenburger](https://www.altenburger.ch/people/svetlana-botantsova): Svetlana Botantsova is Assistant in Altenburger's Geneva office.
[Sylvia Wahlen, Senior Lawyer's Assistant at Altenburger](https://www.altenburger.ch/people/sylvia-wahlen): Sylvia Wahlen is an Assistant at Altenburger's office in Zurich.
[Syolene Fenaroli, Senior Associate at Altenburger](https://www.altenburger.ch/people/syolene-fenaroli): Syolene Fenaroli, Senior Associate at Altenburger, advises and represents clients in commercial civil matters.
[Theresa Strobl, Lawyer's Assistant and Receptionist at Altenburger](https://www.altenburger.ch/people/theresa-strobl): Theresa Strobl is an Assistant at Altenburger's office in Zurich.
[Thierry Boitelle,  at Altenburger](https://www.altenburger.ch/people/thierry-boitelle): 
[Thierry Thormann, Partner at Altenburger](https://www.altenburger.ch/people/thierry-thormann): Thierry Thormann, Partner at Altenburger, is the Co-Head of our Corporate / M&A Team.
[Thomas Roullet, Associate at Altenburger](https://www.altenburger.ch/people/thomas-roullet): Thomas Roullet, Associate at Altenburger, specializes in commercial and corporate law matters.
[Valentina Schwarz, Associate at Altenburger](https://www.altenburger.ch/people/valentina-schwarz): Valentina Schwarz, Associate at Altenburger, advises individuals as well as companies in the area of national and international tax.
[Valentina Soriente, Senior Lawyer's Assistant at Altenburger](https://www.altenburger.ch/people/valentina-soriente): Valentina Soriente is an Assistant at Altenburger's office in Lugano.
[Valérie Bochet Marchand, Lawyer's Assistant at Altenburger](https://www.altenburger.ch/people/valerie-bochet-marchand): Valérie is an assistant in Altenburger's Geneva office.
[Viviana Sforza,  at Altenburger](https://www.altenburger.ch/people/viviana-sforza): 
[Werner Lederer,  at Altenburger](https://www.altenburger.ch/people/werner-lederer): 
[Yasmine Dubois-Ferrière,  at Altenburger](https://www.altenburger.ch/people/yasmine-dubois-ferriere): 

## Firm

[Altenburger – Swiss Business Law Firm since 1978](https://www.altenburger.ch/firm): Since 40 years, Altenburger has continuously built authority and reputation as an international business law firm. Our lawyers regularly rank in independent directories.

## Expertise

[Altenburger – Expertise in Legal + Tax Services](https://www.altenburger.ch/expertise): Altenburger is a Swiss law and tax firm with broad expertise in international business law. Our services create value, grow assets and protect your rights against threats.
[Altenburger – Banking, Finance & FinTech](https://www.altenburger.ch/expertise/banking-finance-fintech): The Altenburger legal team consists of experienced banking and financial services experts with a deep understanding of the Swiss financial services industry.
[Altenburger – Commercial & Contracts](https://www.altenburger.ch/expertise/commercial-contracts): Our practice is as varied as your commercial activities, and ranges from manufacturing and distribution of goods, to provision of services, and IP-transfer.
[Altenburger – Corporate and M&A](https://www.altenburger.ch/expertise/corporate-and-m-a): Altenburger advises and assists on the full range of corporate matters as well as domestic and international M&A transactions, incl. all tax matters.
[Altenburger – Dispute Resolution](https://www.altenburger.ch/expertise/dispute-resolution): Altenburger is a leading Swiss law firm in dispute resolution, incl. domestic as well as cross-border litigation, arbitration, mediation and other forms of ADR.
[Altenburger – Employment Law](https://www.altenburger.ch/expertise/employment-law): Altenburger advises and assists companies in all matters of employment law. We believe that the law can bring people together.
[Altenburger – Insurance & Re-Insurance](https://www.altenburger.ch/expertise/insurance-re-insurance): The Altenburger Insurance Team focuses on regulatory matters as well as corporate transactions, such as mergers and acquisitions and business (re)structuring.
[Altenburger – Private Client](https://www.altenburger.ch/expertise/private-clients): Altenburger provides comprehensive services for private clients, including high-net-worth individuals, family offices, family businesses and trust structures.
[Altenburger – Real Estate](https://www.altenburger.ch/expertise/real-estate): Altenburger advises on all aspects related to the acquisition and the sale of real estate investments (incl. the Due Diligence process, structuring, tax etc.).
[Altenburger – Restructuring & Bankruptcy](https://www.altenburger.ch/expertise/restructuring-bankruptcy): Altenburger is a leading Swiss law firm for bankruptcy and restructuring measures, either domestic or international, with more than 20 years of expertise.
[Altenburger – Tax](https://www.altenburger.ch/expertise/tax): Altenburger provides comprehensive services in tax matters for companies, entrepreneurs, managers and private individuals.

## Career

[Altenburger – Your Career in Business Law](https://www.altenburger.ch/career): Together with us your talent will shape our future. Unlock your potential and grow into the successful business law professional that you want to be.

## Contact

[Altenburger – Contact Zurich, Geneva and Lugano](https://www.altenburger.ch/contact): Altenburger Ltd legal + tax offices located in Zurich, Geneva and Lugano. Contact our local experts in international business law.

## Site notice

[Altenburger – Site Notice + Disclaimer](https://www.altenburger.ch/site-notice): The information contained on this website is provided for informational purposes only and does not substitute for obtaining legal advice from our qualified legal + tax experts.

## Data privacy

[Altenburger – Privacy and Cookies Policy](https://www.altenburger.ch/data-privacy): Our privacy and cookies policy applies to the use of our website and newsletter.

## International

[Altenburger – International Business Law Advisory](https://www.altenburger.ch/international): At Altenburger, we act beyond borders. We handle tax + legal matters for clients based in Italy, Germany, France, China, USA, Middle East/Africa, CIS/Russia and beyond.
[Altenburger – International Advisory China – Switzerland](https://www.altenburger.ch/international/china): The Altenburger China – Switzerland Team's mission is to help companies get things done – and get things done right.
[Altenburger – International Advisory Italy – Switzerland](https://www.altenburger.ch/international/italy): The Altenburger Business Italy – Switzerland services are dedicated to all tax and legal matters related to both countries as well as cross-border issues.

## Open positions

[Altenburger – Job Offer: Collaborateur/rice junior - Département Corporate / M&A (80-100%)](https://www.altenburger.ch/open-positions/collaborateur-rice-junior---departement-corporate-m-a-80-100): Nous sommes à la recherche d'un.e avocat.e junior pour notre département Corporate / M&A pour renforcer notre équipe à Genève.
[Altenburger – Job Offer: Erfahrene Steueranwältin oder Steueranwalt](https://www.altenburger.ch/open-positions/erfahrene-steueranwaltin-oder-steueranwalt): Wir suchen per sofort oder nach Vereinbarung einen Erfahrene Steueranwältin oder Steueranwalt.
[Altenburger – Job Offer: Junior Corporate/M&A/Commercial Lawyer](https://www.altenburger.ch/open-positions/junior-corporate-m-a-commercial-lawyer): Altenburger sucht per sofort oder nach Vereinbarung einen Junior Corporate/M&A/Commercial Lawyer.
[Altenburger – Job Offer: Tax compliance officer (60-100%)](https://www.altenburger.ch/open-positions/tax-compliance-officer-60-100): Wir suchen per sofort oder nach Vereinbarung eine Mitarbeiterin oder einen Mitarbeiter für den Bereich Steuerrecht und Tax Compliance.
[Altenburger – Job Offer: Unsolicited Application](https://www.altenburger.ch/open-positions/unsolicited-application): Apply for a job at Altenburger. We are always eager to meet young talents and interesting candidates.

## Content

[Achat immobilier en Italie](https://www.altenburger.ch/content/achat-immobilier-en-italie): Vous envisagez d'investir dans un bien immobilier en Italie ? Les acheteurs étrangers doivent se conformer à de nombreuses réglementations.
[Einladung: Altenburger Apéro & Grill - 26 Juni 2025](https://www.altenburger.ch/content/einladung-altenburger-apero-grill---26-juni-2025): Invitation to an Aperitif - Save the Date!
[Immobilienkauf in Italien](https://www.altenburger.ch/content/immobilienkauf-in-italien): Planen Sie, in eine Immobilie in Italien zu investieren? Ausländische Käufer müssen viele Vorschriften sowie steuerliche und rechtlichen Anforderungen beachten.
[Einladung: Altenburger Apéro & Grill - 5 Juni 2025](https://www.altenburger.ch/content/invitation-to-an-aperitif---save-the-date): Invitation to an Aperitif - Save the Date!
[Invito: Aperitivo Altenburger 25 Settembre 2025](https://www.altenburger.ch/content/invito-aperitivo-altenburger-25-settembre-2025): Invito: Aperitivo Altenburger 25 Settembre 2025