KPMG Switzerland

About
Annual Review 2012

Learn more about KPMG and get more insights into our developments.

Swiss Code of Conduct

KPMG's Swiss Code of Conduct outlines the ethical principles that define our business activities.
Topics
Tax agreements

All about the tax agreements with Germany, the United Kindgdom and Austria.

Double tax treaties

The interactive map of the world gives an overview of the current situation.
Industries
Insurer

This issue considers amongst other topics the countries of Southeast Asia as a promising growth market.

The Future of Shopping

Outlook for the German and Swiss food retailing. A survey by GDI Gottlieb Duttweiler Institute and KPMG.
Services
- Financial Services
- Legal Services
- Business & Outsourcing Services
Research
- All publications »
The new financial reporting act

This publication gives you an overview about the coming changes regarding the new financial reporting act.

KPMG's Swiss Tax Report 2013

The Swiss Tax Report is published on an annual basis by KPMG Switzerland. The current study reflects 130 countries and all 26 Swiss cantons.
Careers

Open positions

Do you already know everything about us and want to waste no more time? We look forward to receiving your online application.

Career opportunities

Audit, Tax, Advisory, Corporate Services – how do you plan to begin? Choose your career at KPMG.

Events

Want to meet the people behind KPMG? We will be pleased to share our professional experiences with you.
Alumni

Details

Service: Tax, Legal, Vertrags- und Handelsrecht
Type: Business and industry issue
Date: 2/1/2012

Delegation of board duties

In general, it is not permitted to a member of the board of directors of a Swiss Corporation (Aktiengesellschaft) to delegate her / his duties to another board member. By way of exception, parts of the Swiss doctrine allow a delegation, provided that (1) the articles of association of the Corporation specifically allow such substitution and (2) the board member renders a written proxy to her / his delegate with (3) precise instructions on how to exercise the voting rights.

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Stellvertretung im Verwaltungsrat (in German)

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However, the inconsistent practice of the Commercial Registries in Switzerland concerning this matter makes the review of the amendment of the statutes by the respective Commercial Registry prior to its implementation indispensable. It is also recommended to take legal advice regarding the wording of the statutary clause.

German and French versions of the publication entitled "Chancen und Risiken rechtlicher Neuerungen 2011/12" may be ordered from Schulthess Verlag.

Chancen und Risiken rechtlicher Neuerungen 2011/2012

Hier finden Sie eine Übersicht von allen Artikeln.

Contract and Commercial Law

Convincing contracts help you come to quicker agreements with your contract partners. Clear structures and formulations assist in the implementation of contracts and can help avoid disputes.

© 2013 KPMG Holding AG/SA, a Swiss corporations, is a subsidiary of KPMG Europe LLP and a member of the KPMG network of independent firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.