The automatic exchange of information on salary data introduces new reporting requirements for Swiss employers. Find out who is affected, what data must be reported and how the rules apply to France and Italy.
By its judgment of 19 May 2026 (B-6396/2024), the Swiss Federal Administrative Court has called into question the legal foundations of the fide system, the central framework for language certification in Switzerland. A landmark decision whose consequences may affect examination centres, applicants for naturalisation, Permit C holders, and thousands of language certificates already issued.
The fide system called into question in Switzerland Read More »
Entering into force on 1 January 2026, the partial revision of the Swiss Code of Obligations introduces key changes to defect liability in the work contract and real estate sale. While preserving the foundations of Swiss construction law, the reform strengthens the protection of customers and purchasers by introducing mandatory rules on defect notification, rectification and securities.
Work Contract and Real Estate Sale: New rules as of 2026 Read More »
Severance pay is a central instrument at the termination of employment relationships. It is intended to offset the social and economic consequences of dismissal, while being subject to a complex legal framework under Swiss law. Its treatment varies depending on whether it falls under employment law, social security law, or tax law, each area imposing specific rules regarding contributions, coordination, and taxation.
Dismissal and severance pay under Swiss law Read More »
I) Introduction On 26 September 2025, the Swiss Parliament adopted the latest revision of the country’s anti–money laundering (AML) framework, a reform process that had begun in the summer of 2023. This legislative overhaul reflects the Federal Council’s intention to align the national regulatory regime with international standards – in particular those of the Financial
Money laundering in Switzerland: New obligations for the adviser Read More »
This publication complements our series of articles written by our lawyers on the subject of posted workers in Switzerland. Here, we focus specifically on compliance with social standards, such as worker protection and minimum wage requirements, in the context of participating in public procurement contracts in the Canton of Geneva. For further information, our website
Protection of posted workers and public procurement contracts Read More »
Have you recently been laid off and are now worried about how this might affect your Swiss residence permit? Our immigration law experts answer all your questions below. As always, the impact varies depending on whether you are a national of the European Union (EU), the European Free Trade Association (EFTA), or a so-called “third-country”
Job Loss: What are the consequences for your residence permit in Switzerland? Read More »
More power to decide what happens to your estate. That, in a nutshell, will be the result of Switzerland’s move to revise its inheritance law, parts of which (certain Civil Code provisions) have stood for almost a century. Given the way society has changed, an update was clearly due. It has been a long process,
Switzerland is revising its inheritance law: what will change? Read More »
How cross-border workers are taxed: an introduction Under double-taxation agreements (DTAs), workers are generally taxed on their salaries and similar payments at the place in which they carry out their gainful activity. Specific rules (taxation at the place of residence) apply to posted workers if: they spend fewer than 183 days per year in the
New tax rules for Italian cross-border workers in Switzerland Read More »
1. The aim of the Posted Workers Act The federal act of 8 October 1999 on pay and working conditions for posted workers and controls on minimum pay laid down in standard contracts (RS 823.2; Posted Workers Act, PWA) came into force on 1 June 2004. There is a related Federal Council ordinance (RS 823.201;
What are the sanctions for breaching the Swiss Posted Workers Act? Read More »
