What follows 2022? The year 2023 and various legal changes

The turn of the year is not only the opportunity to review the previous year or to prepare and perform the legal obligations such as the preparation of the balance sheet and income statement. The turn of the year is also always a preview of the legal changes that are to come in the new year. It is one of the duties of every business owner, board of directors or managing director to be aware of legal changes and to carry out any necessary risk assessments or to initiate measures to implement legal requirements. We would like to give you an overview of the legal changes - many times we have reported on them in detailed articles during the year. You can find everything in compact form here.

Data protection, financial market law, corporate lawSven KohlmeierDecember 21, 2022Wicki Partners AGWicki Partners AG, data protection, revision of data protection law, company law, revision of stock corporation law, stock corporation law2020, OR, DSG, revision, New Year's Day

Due diligence and reporting obligations for companies - practical guide "in a nutshell

On January 1, 2022, the provisions came into force which provide for a reporting obligation of companies on non-financial matters(Art. 964a et seq. CO) as well as due diligence and reporting obligations in the areas of conflict minerals and child labor(Art. 964j et seq. CO). Our overview shows you who is specifically subject to due diligence and reporting obligations in Switzerland and what the new provisions actually mean for their addressees.

Ruling discussion: Compensation for abusive termination is tax-free

In its ruling 2C_546/2021, the Federal Supreme Court clarified for the first time and decided that compensation pursuant to Art. 336a CO predominantly has the character of a satisfaction payment and is therefore tax-exempt.

Discussion of the ruling: Right to information under the DPA for the purpose of clarifying one's own litigation prospects - extension to employment law matters?

In ruling BGer 4A_277/2020, the Federal Supreme Court ruled that the assertion of the right to information under Art. 8 DPA for the purpose of clarifying the prospects of litigation is an abuse of rights and must therefore be rejected. The question arises as to how this decision will affect areas other than corporate law, namely employment law disputes.

The partially revised Money Laundering Ordinance-FINMA was published

In connection with the revision of the Anti-Money Laundering Act, the Swiss Financial Market Supervisory Authority FINMA has partially revised the Money Laundering Ordinance-FINMA. It will enter into force at the same time as the revised Anti-Money Laundering Act on January 1, 2023. The amendments take into account the most important recommendations of the country report of the Financial Action Task Force (FATF).

Judgment discussion: When is an e-mail considered received? Impact for the DACH region

A recent decision by the Federal Court of Justice of the Federal Republic of Germany on access to an e-mail is also likely to have implications for companies throughout the DACH region.

Data protection law review | Part 3: Cyber attack - the right response counts

Cyber attacks on corporate and administrative data are regrettably part of everyday life in the age of digitalization. Often, the public and the people affected either do not learn about such incidents at all or learn about them very late, partly because they fear damage to their reputation. However, it is essential to respond appropriately to such cyber attacks.

Data Protection Law Review | Part 2: Practical Recommendations

In the first article in our series on the data protection revision, we showed you which changes are associated with the revision. In the following, we provide you with recommendations on how to respond to these changes.

Wicki Partners strengthens expertise in IT and Internet law

Since August 2022, attorney-at-law Sven Kohlmeier strengthens and is responsible for the IT department at Wicki Partners AG.

IT/IP LawBalthasar WickiAugust 16, 2022Wicki Partners AGWicki Partners AG, Sven Kohlmeier, IT Law

Revision of Stock Corporation Law | Part 2: Electronic Means in the General Meeting of Shareholders

This article describes the new possibilities of organizing general meetings with the use of electronic means and specifies the actions to be taken in order to be able to make use of the new possibilities as of January 1, 2023.