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Bär & Karrer, a leading Swiss law firm, provides comprehensive legal services across multiple practice areas including arbitration, banking, corporate law, and tax. With offices in Zurich, the firm offers expert counsel to clients seeking solutions in complex legal matters ranging from mergers and acquisitions to white collar crime defense.

The Federal Council has announced that the new ten-year loss carry-forward provision will take effect on January 1, 2028, marking a significant change to Switzerland's corporate tax framework. This extended timeframe will allow businesses greater flexibility in offsetting losses against future profits, potentially reshaping tax planning strategies for companies operating in Switzerland.

Am 19. Dezember 2025 verabschiedeten die Räte nach langer Debatte verschiedene Änderungen zum Kartellgesetz. Ein wichtiger Aspekt ist die neue Compliance-Defence. Deren Inkrafttreten lässt allerdings noch auf sich warten. Dennoch sei ein Blick in die Zukunft gewagt.