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PUBLICATIONS

September/October 2020

Days are getting shorter, temperatures are dropping and the first snow has already fallen. It comes the time we prefer to spend indoors. With this newsletter, we would like to invite you to our upcoming specialist's session "Stammtisch employment law with beer & pretzels" on November 2, 2020, and are pleased to send you the new October issue of our newsletter. We wish you an exciting read and will be happy to answer any questions at any time.  

Withholding Tax from 1 January 2021 onwards

On 16 December 2016 the Federal Parliament of the Swiss Confederation ratified the Federal Act on Changes to Withholding Tax on Income. The changes together with the complete revision of withholding tax will come into force on 1 January 2021. The central feature of the amendments to the law concerns the harmonisation and placement on an equal footing of persons subject to normal taxation and persons taxed at source.

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The End Of Bearer Shares

As of 1 May 2021 bearer shares will no longer be allowed to exist unless one of two exceptions are applicable to them: if a company has equity securi-ties traded in a stock market or if its bearer shares have been issued as intermediated securities (art. 622, para. 1bis of the Swiss Code of Obligations). Accordingly, any existing bearer shares must be converted into regis-tered shares by 30 April 2021 at the very latest. Otherwise they may be subject to mandatory conversion or even rendered invalid. Failure to com-ply with the stricter reporting duties could then trigger criminal conse-quences – a company could be faced with proceedings because of organi-sational deficiencies, which could lead to its dissolution.

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Successful Management of Family Businesses with Professional Family Business Governance | PART 2

Successful family businesses not only organise their business, but also professionally position the owner's family. This is unaccustomed to many family members, as family dealings are rather emotional. Our newsletter series is intended to convince readers of the necessity and the sense of such an approach and to show the respective instruments that lead to professional family business governance. In addition, we will also show, how such measures can be supported by a Family Office. This second part from Prof. Dr Nicole Conrad-Forker deals with the opportunities and risks of family businesses and models for economic and family stability.

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Well-Being Index

Work-life balance is no longer just a matter for employees, but is increasingly moving into the focus of successful corporate policies. The Well-Being Index, understood as an overall prosperity indicator, is an online self-assessment tool with the aim of individual resource optimisation.

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Ian McEwan | The Children Act

A female judge is facing big decisions. Will she - by virtue of the authority vested in her - decide entirely in the best interests of the child? An explosive story about the conflict between religion, law and justice.

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CANCELLATION MARTINŮ Festtage 2020

Due to COVID-19 restrictions for major events, this year's edition of Martinů Festtage unfortunately had to be cancelled. Further information on Martinů Festtage can be found at www.martinu.ch

 

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June/July 2020

BACK TO NORMAL? The thermometer indicates summery temperatures. However, the trip abroad has just been cancelled and nerves are on edge because there is no plan B despite the urgent need for summer holidays. Back to normal? Not a chance! Are you also tired of the fact that the topic COVID-19 still has such a tight grip on us? We want distraction, normality and a corona-free zone. Our newsletter is also good to read on a sunlounger or on the banks of the Rhine: grab your smartphone and sink into the exciting reading material. We even thought of a holiday book recommendation! And if that is not spectacular enough, you may find thrills in the thought of whether the yet saved holiday money could now be invested in Bitcoins...

CRYPTOCURRENCY AND INHERITANCE LAW

Bitcoin – the most widespread digital currency in the focus of inheritance law. This article deals with the question of the inheritability of Bitcoins and estate planning regarding these digital assets. The interface report was written in cooperation with Mr. Marc Steiner, Bitcoin Consultant & Digital Expert.

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DAC6 | NEW EU DIRECTIVE ON THE OBLIGATION TO NOTIFY CERTAIN TAX PLANNING MODELS

Bitcoin – the most widespread digital currency in the focus of inheritance law. This article deals with the question of the inheritability of Bitcoins and estate planning regarding these digital assets. The interface report was written in cooperation with Mr. Marc Steiner, Bitcoin Consultant & Digital Expert.

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FAMILY OFFICE | SUCCESSFUL MANAGEMENT OF FAMILY BUSINESSES WITH PROFESSIONAL FAMILY BUSINESS GOVERNANCE (PART 1)

Prof. Dr Nicole Conrad will report in a multi-part series about "Successful Management of Family Businesses with Professional Family Business Governance". Successful family businesses not only organise their business, but also professionally position the owner's family. This is unaccustomed to many family members, as family dealings are rather emotional. Our newsletter series is intended to convince readers of the necessity and the sense of such an approach and to show the respective instruments that lead to professional family business governance. In addition, we will also show, how such measures can be supported by a Family Office. The first part deals with the Structural Characteristics of Family Businesses.

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GOODWOOD FESTIVAL OF SPEED

England. Rally. Racetrack. Passion. Hot engines. Tradition and history. Unique pieces and craftsmanship. For collectors, car lovers and those who wish to become so. still dreaming or already driving?

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INTERVIEW WITH ROBERT KOLINSKY | MARTINŮ FESTTAGE & Jiří MENZEL DVD COLLECTION

Robert Kolinsky is a pianist, artistic director of the well-known Martinů Festtage and filmmaker. Being an author and director he made a documentary film named "To Make a Comedy is no Fun" about the Oscar winner Jiří Menzel. The new Jiří Menzel DVD collection has recently been released.

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HARPER LEE | TO KILL A MOCKINGBIRD

In view of the current movement of #blacklivesmatter we would like to recommend the American literature classic "To Kill a Mockingbird". The book was published 60 years ago. It is a plea for equality.

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March/April 2020

DIGITALISATION IN LEGAL PRACTICE

We live in a time where digitalization is a decisive driver for innovation, competitiveness and resource optimisation. In this context, many reports talk about the Distributed Ledger Technology (DLT) and blockchain technology – both opening new development potential for so-called Smart Contracts.

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COMPANY SUCCESSION AND GENERATION CHANGE

An early and professionally accompanied planning eliminates stumbling blocks from the way and ensures a successful continuation of the life's work.

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CURRENT REVISION OF SWISS FOUNDATION LAW

With the submission of the parliamentary initiative to strengthen Switzerland as a foundation location on 9 December 2014, Werner Luginbühl, former member of the Bernese Council of States, set the current revision of foundation law in motion. The Legal Commission of the Council of States opened a consultation procedure on the preliminary draft of a revision of foundation law, which lasted until 13 March 2020.

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THE BUREAUCRATISATION OF THE EUROPEAN ART MARKET

The art market is currently changing. The European Union is pushing with further regulations of this market. In the name of transparency, a number of laws have been and are being enacted which entail various disclosure and reporting obligations.

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INVESTMENT PEARL MARRAKESH

Marrakech cannot be captured, it must be experienced. In addition to traditional oriental values, Marrakech offers a top-class modernity: luxury shops, gourmet restaurants, first-class hotels and extravagant nightclubs. High-quality art and cultural assets complement the excellent experience. It is the perfect high-end destination.

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THE WHY ARE YOU HERE CAFE

The secret of the meaning of life and John's inner transformation can be discovered by reading this enriching booklet. Lively written, humorous and thought-provoking - the hype surrounding the rediscovered bestseller is justified! We wish you good entertainment.

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