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.

Revision of company law | Part 1: Capital and reserves

The revision of the company law (expected to be in force from 1 January 2023) brings some changes such as the share capital in foreign currency, the adjustment of the minimum nominal value or the capital band. We summarise these and outline the possible implications for practice.