Switzerland

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    Welcome to the KPMG knowledge base of articles and publications that demonstrate our understanding of many of the complex business challenges and key issues faced by companies around the world.
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    ImageTitle/DescriptionArticle Date 
    Opportunities and Risks 2011/12

    Opportunities and Risks 2011/12

    The yearly published book «Chancen und Risiken rechtlicher Neuerungen» provides an overview of key developments in the Swiss law.
    Modified date: 3/19/2014
    Publication series
    Employment Contract Termination with Immediate Effect without a Valid Reason

    Employment Contract Termination with Immediate Effect without a Valid Reason

    Céline Chardonnens comments on a Federal Court descision concerning employment contracts that have been terminated without a valid reason.
    Modified date: 12/10/2013
    Business and industry issue
    Accounting for Swiss pension plans

    Accounting for Swiss pension plans

    Forward rates suggest that financial markets are anticipating an increase in corporate bond yields of a term similar to most Swiss pension plans.
    Modified date: 10/16/2013
    Business and industry issue
    Pitfalls regarding Personnel Leasing

    Pitfalls regarding Personnel Leasing

    The cooperation with external human resources or the lending of own employees leads to risk exposures.
    Modified date: 11/26/2012
    Business and industry issue; KPMG in the Media
    Whistleblowing

    Whistleblowing

    An employee acting as a whistleblower is currently facing a situation of legal uncertainty, for Swiss law does not provide for a specific protection.
    Modified date: 6/22/2012
    Business and industry issue
    The Law regarding Foreign Persons - Current Developments Reflect the Conflicts between Economic Needs and Legal Compliance

    The Law regarding Foreign Persons - Current Developments Reflect the Conflicts between Economic Needs and Legal Compliance

    Adrian Tüscher on the recent developments and their area of tension in the foreigner law
    Modified date: 3/26/2012
    Business and industry issue
    Selected developments in Employment Law

    Selected developments in Employment Law

    Overview on the current developments in the Swiss employment law.
    Modified date: 3/14/2012
    Business and industry issue
    Limited taxation for employees who are not tax domiciled in Switzerland

    Limited taxation for employees who are not tax domiciled in Switzerland

    Michael Müller comments on the tax situation for foreign employees in Switzerland.
    Modified date: 3/14/2012
    Business and industry issue
    Employer's issues in times of the strong Swiss Franc

    Employer's issues in times of the strong Swiss Franc

    The strong Swiss franc and the weak economic climate present challenges to many employers in Switzerland.
    Modified date: 3/14/2012
    Business and industry issue
    Changes regarding Employee Stock Option Plans

    Changes regarding Employee Stock Option Plans

    In 2013, new legal provisions regarding the taxation of employee participation rights will enter into force, Jürg Birri and Philipp Zünd point out.
    Modified date: 3/14/2012
    Business and industry issue
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