On January 1, 2023, the regulatory package will enter into force which constitutes the third major revision of company law, after those that occurred in 1936 and 1992, respectively after a legislative process that …

The COVID-19 friendly agreement signed in June 2020 between Switzerland and Italy on the topic of smart working, i.e. (tele)working from the home of the frontier worker will expire …

The recent meeting in Bern between representatives of the two countries has given new impetus to speculation about the entry into force of the new text of the Agreement. In …

The tax section of the Italian Court of Cassation has sanctioned in the very recent sentence of 1. September 2022 n. 25698/2022 how the right to a tax credit is effectively given for …

On 1 January 2023, various innovations in the field of company law will come into force in Switzerland, therefore applicable to the Anonymous Company (SA) and consequently also to the Limited Guarantee …

On 1 January 2023, the revision of the Civil Code which affects inheritance law will come into force. What are the main changes? Expansion of the quota available to the testator, Consequently: …

9 February 2022 – Following a decision by the current Italian Government (“Family Act”, DL 21 December 2021 n. 230), starting from 1 March 2022, the right to a new family allowance, the so-called “single cheque”, to which …

On January 1, 2021, the “Executive decree concerning the minimum hourly wage by economic sector” of November 18, 2020 entered into force, which is based on the “Minimum wage law” of December 11, 2019, which entered …

With a ruling of April 23, 2019 (view it here) the Federal Court had the opportunity to lean over a matter of no small importance: the worker’s right to request reimbursement for …

Bern, 18.09.2020 – At its meeting on 18 September 2020, the Federal Council approved the dispatch concerning the new law on COVID-19 joint and several guarantees. The aim is to transpose the COVID-19 joint …

Starting from 1 January 2020 and following the approval in the popular vote of 19 May 2019, the Federal Council has set an increase in OASI wage contributions from the current 8.4% to 8.7%. This increase …

Although several legislative revisions are underway aimed at easing the documentation and archiving burdens of companies  (see Report of the Federal Council of 27 September 2019), as regards the keeping and conservation …