Swiss law, in focus.

12 June 2026Tax Law

Federal Supreme Court reinforces tax deferral for mixed gifts

A recent judgment clarifies how the deferral of real estate gains tax applies where a property is transferred partly as a gift and partly for consideration.

28 May 2026Real Estate

Lex Koller: cantonal practice tightens for holiday residences

Several cantons have narrowed the room for foreign buyers of secondary homes. We summarise what purchasers should verify before signing.

14 May 2026Employment

Cross-border home office: what employers must document in 2026

The revised social-security thresholds for remote work in the EU require adjusted employment contracts and internal policies.