Die Legitimation in der Verwaltungsrechtspflege des Kantons Aargau

Published: 10 October 1978

PEOPLE

17 Jun 2026

Loans & Secured Financing 2027 - Switzerland

in: Lexology Panoramic, June 2026

AUTHORS
Patrick Hünerwadel Marcel Tranchet
Expertise

Banking and Finance

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03 Jun 2026

Trustbesteuerung im Spannungsfeld zwischen Theorie und Praxis

in: Letsch Philip/Fortuzi Nathalie/Inäbnit Marian/Behnisch Urs (Hrsg.), Steuerrecht und Rechtsstaat, Liber Amicorum für Adriano Marantelli, Bern 2026

AUTHORS

Amonn Toni
Nathalie Fortuzi
Expertise

Tax

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New Legal Entities Transparency Act to enter into force on 1 October 2026

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<p class="MsoBodyText">On 12 June 2026, the Federal Council set 1 October 2026 as the entry into force date of the Federal Act on the Transparency of Legal Entities and the Identification of Beneficial Owners (the “Legal Entities Transparency Act", "<strong>LETA</strong>") and its implementing Ordinance (the "Legal Entities Transparency Ordinance", "<strong>LETO</strong>").</p>

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Swiss Federal Supreme Court rules that shareholders have no say on asset sales in composition proceedings

Swiss Federal Supreme Court rules that shareholders have no say on asset…

<p class="MsoBodyText">The Swiss Federal Supreme Court has issued an important decision on asset sales during a composition moratorium. In essence, the court has clarified the following:</p> <p>- Like creditors, shareholders do not have standing to challenge a court's decision on asset sales during a composition moratorium.<br /> - If an asset sale occurs during a composition moratorium, no shareholder approval is required even if the sale relates to all or a significant part of the assets of a company.</p> <p class="MsoBodyText">The decision removes legal uncertainty and will be helpful to structure and implement pre-pack and other asset disposal transactions under time pressure.</p>