Our fifth article on corporate best practice looks at solutions for managing shareholder relations properly. A well-drafted shareholders' agreement can be key to avoiding deadlock, protecting minority rights, and ensuring smooth governance - especially in private companies. We look at common pitfalls and recommend proactive solutions to secure stable shareholder relations.
A recent Federal Supreme Court decision confirms the personal criminal liability of a finance officer who failed to report excessive intragroup interest payments for withholding tax purposes. The judegment highlights the importance of proactive disclosure and reinforces the personal risk faced by employees overseeing tax matters.
The new provisions for the implementation of the Federal Act on Combating Abusive Bankruptcy, which came into force on January 1, 2025, aim in particular to standardise the enforcement procedure for both public and private law claims.
As a start-up begins its operations, there is often a strong temptation to focus primarily on the “business” itself, research and development (R&D), and financing, while neglecting the less exciting aspects of entrepreneurship, such as administration or VAT. However, as the (profitable or unprofitable) activities grow, certain issues should be identified early on to avoid these initially minor matters...
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