Switzerland
ARTICLES
Switzerland: Update on Legislative and Judicial Developments
  The last 18 months have seen major developments in a number of areas of Swiss law. Much of this concerns the onward march of transparency and regulation in the financial and wealth management sectors. (19/09/2017)
From Secrecy to Solid Confidentiality - A bright Future for Switzerland
  Herman Krul examines the Swiss journey from financial secrecy to transparency and how this move leaves the jurisdiction well positioned for the future. (01/09/2015)
Swiss Answers to International Challenges
  Dr Peter Hsu and Dr Florian Louis Steiner provide an insight into how Switzerland has risen to international challenges and has adopted the latest international tax standards. (09/06/2015)
The Swiss Banking Sector – Privacy but not at all Costs
  Stephen Screech and Tom Hardman examine how the Swiss banking sector has evolved to deal with international demands for tax transparency while protecting the privacy of their clients. (01/11/2014)
What the Future Holds for Swiss Privacy and Private Banking
  Herman Krul discusses changes in the political and economic position of Switzerland in the past two years, where the country has continued to produce positive growth figures despite currently being in a transition period. (01/10/2013)
Swiss Fiscal Conformity – Moving With The Times
  Anton Rinderer discusses the growing issue of fiscal conformity in Switzerland, a financial jurisdiction that prides itself on its high-end brand of safety, security and efficiency. (01/02/2013)
Treasure Hunting in Switzerland: Information Rights of Heirs regarding Swiss Bank Accounts
  Daniel Leu examines the information rights of heirs regarding Swiss bank accounts. (01/04/2012)
The Swiss Hybrid Trust: Achieving Asset Protection with Swiss-Based Trusts
  John Ivsan takes an in-depth look into the development of the Swiss Trust industry, in particular the uses of Swiss Hybrid Trusts for asset protection planning. (01/02/2012)
The Swiss–UK Bilateral Tax Agreement: Decision Time
  Henry Fea and James d’Aquino provide an in depth examination of the landmark UK-Swiss Tax Agreement and discuss the potential issues raised for UK resident individuals with Swiss assets. (01/11/2011)
The Significance of IFCs in the Global Financial System
  Professor Morris dissects exactly what position international finance centres in general and Caribbean IFCs in particular hold in the architecture of international finance and global wealth management. (01/11/2011)
What the Future holds for the Swiss Tradition of Privacy for Private Clients
  Switzerland has long been known for the privacy it offers its private clients. Herman Krul provides an insightful commentary on the basis for the Swiss tradition of privacy and what the future holds for the jurisdiction (01/05/2011)
Swiss Developments in 2010
  Walter Stresemann examines just how Switzerland has responded to the global demand for exchange of tax information (14/02/2011)
Scarlett letters: Investing for US clients in a post-HIRE Act world
  Jay Krause and Chris McLemore of Withers LLP examine the far reaching implications of the US HIRE Act. (02/08/2010)
Why are Americans Expatriating?
  Denis Kleinfeld considers the growing concern in the US over American expatriation. (06/07/2010)
Anglo-Saxon Trusts and (Swiss) Arbitration: Alternative to Trust Litigation?
  Tina Wuestemann unravels the problematic relationship between trust litigation and arbitration. (07/04/2010)
Switzerland to Adopt OECD Exchange of Information Standard
  A look at what increased tax transparency might mean for the Swiss system. (27/02/2010)
The US as a treaty partner is called into question
  US Attorney Denis Kleinfeld reveals how 52,000 Americans are suspected of hiding US$14.8 billion of wealth (08/07/2009)
The evolution of the regulatory environment in Switzerland for financial intermediaries
  January 09 sees the introduction of the new Federal Financial Market Supervisory Authority (FINMA). Walter Stresemann assesses the likely impact it will have on the regulatory environment (01/06/2009)
Managing in challenging times
  Jane Kerins reflects upon the current challenges facing the global trusts industry (12/01/2009)
Some alternative locations in Europe for (tax free) residence outside the UK
  Francis Hoogewerf argues that given the UK's excessively difficult tax system, a couple of alternative jurisdictions could be considered for residence (06/01/2009)
Swiss trusts and beneficial ownership
  Bernhard Vischer highlights the difficulties sometimes faced in indentifying the beneficial owner of a Swiss “Trust”. (14/01/2008)
Switzerland’s financial sector on the move: Gearing up for reform
  Walter Stresemann reports on the ratification of the Hague Convention on the international recognition of trusts before moving on scrutinize the new reform package that is currently being introduced (06/01/2008)
Trust sector update
  Rosemary Marr provides an update of global developments in the trust sector, with particular emphasis on Jersey, Guernsey, Dubai and Switzerland. (02/01/2008)
Switzerland: The jurisprudence of tax
  Walter Stresemann observes that Swiss law is becoming stricter with regards to the management of offshore companies from within Switzerland (07/01/2007)