Switzerland: Contracts and Commercial Law

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Article
Swiss Federal Supreme Court Limits Protection Of Attorney-Client Privilege In International Tax Assistance Proceedings
In a new landmark ruling 2C_506/2024 dated 4 May 2026 (intended for publication in the official collection), the Swiss Federal Supreme Court addressed for the first time the scope of attorney-client privilege where correspondence between a lawyer and a domestic tax authority is to be produced by that authority in response to a request made by a foreign state in international tax administrative assistance proceedings.
Switzerland Tax
BK
Bär & Karrer
Article
Picking Up The Pace: The 2026 ICC Arbitration Rules
The International Chamber of Commerce has adopted revised arbitration rules effective June 1, 2026, building upon the 2021 framework with targeted enhancements focused on speed, efficiency, and transparency. While evolutionary rather than revolutionary, these changes introduce significant innovations in early case management, expedited decision-making, and accelerated procedures that are expected to substantially shape procedural practice and parties' strategic considerations.
Switzerland Litigation
AA
Advestra AG
Article
Le Nouveau Registre Suisse De Transparence – Aperçu
En réponse aux standards internationaux en matière de lutte contre le blanchiment d’argent et le financement du terrorisme, la Suisse introduit la loi fédérale sur la transparence des personnes morales et l’identification des ayants droit économiques (LTPM). La LTPM remplacera les obligations (internes) actuelles d’annonce et de tenue de registre relatives à l’ayant droit économique.
Switzerland Commercial
SW
Schellenberg Wittmer Ltd
Article
Proposed Amendments To The Swiss Code Of Obligations On Proxy Advisors
The Swiss Federal Council has initiated consultation proceedings on proposed amendments to the Swiss Code of Obligations that would introduce new transparency obligations for boards of directors regarding proxy advisor involvement. These amendments address growing concerns about potential conflicts of interest when proxy advisors simultaneously serve institutional investors while providing voting recommendations on the same companies they advise.
Switzerland Commercial
AA
Advestra AG
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