One service that is particularly valued by clients is the publications we produce in different languages: clear, understandable articles and reports, and in-depth guides to specific legislation. Please find here our latest Lenz & Staehelin newsletters:

Bonus: Ex-Gratia Payment or Salary?

November 2017

The Swiss Federal Supreme Court defines "moderate" and "higher than average" salaries and sets forth the criteria for the re-characterization of a bonus as salary.

Download document in English (PDF/22 KB)
Download document in German (PDF/28 KB)
Download document in French (PDF/142 KB)