Le trust à l'épreuve du droit successoral en Suisse, en France et au Luxembourg - Etude de droit comparé et de droit international privé

Published: 1 January 2006

Insights

Insights 06.06.2025

Cyber Threats Briefing Summary

Cyber Threats Briefing Summary

Lenz & Staehelin in partnership with Toro Solutions, recently hosted a cyber threat briefing focused on the risks facing businesses and private clients and the strategies they should consider to improve resilience. With the cost and frequency of cyber attacks continuing to rise, the gap between threat awareness and practical preparedness is growing. With the proliferation and increasing capabilities of AI systems, the risks and threat levels are rising rapidly. Attacks happen every day, and too many organisations are still on the back foot. This short article outlines the key points addressed during the threat briefing by Toro’s Founder and CEO Peter Connolly and Lenz & Staehelin Partner Fedor Poskriakov.

Insights 20.02.2024

Changes in the practice regarding tax exemption of charitable foundations in the Cantons of Zurich and Vaud

Changes in the practice regarding tax exemption of charitable foundations…

As of February 1, 2024, the Canton of Zurich has relaxed its practice on the tax exemption for charitable institutions, making Zurich a more attractive jurisdiction in particular for foundations. Reasonable remuneration, activities abroad and entrepreneurial support models (impact investments) are now explicitly permitted. On January 29, 2024, the Vaud Tax Administration published guidelines specifying its practice with regard to the remuneration of members of the governing bodies of tax-exempt charitable institutions. The changes generally apply to the tax exemption of all charitable institutions. In the following, the focus is placed on charitable foundations, whereby possible actions for existing foundations are highlighted.

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