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In a decision 2C_546/2021 intended for publication, the Federal Court accepted that the compensation paid by an employer to his ex-employee following an unfair dismissal (336a CO) is tax-exempt, as long as it has essentially the character of compensation for non-material damage and thus counts entirely as tax-exempt income (art. 24 letter g LIFD).

Joseph Merhai (Partner, Head of the Tax practice) and Thomas Pasquier (Associate, Tax practice) have published a comment on this decision.

The acquisition of Swiss companies by foreign states or individuals escapes any systematic control in Switzerland, whereas in our European neighbours, controls are reinforced. The Federal Council is working on a bill to regulate certain foreign investments, particularly in sensitive and strategic areas.

Within their article released in the AGEFI's Acteurs section, Hélène Weidmann and Luca Ruggiero analyse current practices in the European Union and explain to what extent the situation in Switzerland could change.

We are pleased to announce that Charles-Louis Notter has been promoted to Managing Associate within our Litigation practice group as of January 1^st, 2023.

Having passed the Geneva bar exam in 2015, Charles-Louis joined BianchiSchwald in Geneva in 2019 and specializes in civil litigation, with a focus on asset recovery and tracing, as well as in criminal law and international mutual assistance matters. Charles-Louis’ hard work and dedication to both our firm and our clients have led to this promotion, and we wish him continued success as a Managing Associate.

In a decision 2C_382/2021 (2C_382/2021 23.09.2022 (bger.ch)) rendered on 23 September 2022 in a public hearing, the full text of which was published on 4 November 2022, the Federal Supreme Court finally decided the highly controversial issue of the tax deductibility of lawyers' fees paid to obtain or maintain maintenance contributions in matrimonial law proceedings.

Joseph Merhai (Partner, Head of the Tax practice), Thomas Pasquier (Associate, Tax practice) and Manon Baur (Junior Associate), the lawyers who defended the taxpayer's interests in these proceedings, have written this contribution and analyse the ruling with a critical eye.

Such title can only be granted, after completion of an intensive training course taught by prominent figures in this field, to lawyers who have demonstrated a particularly developed experience in employment law. Certified Specialists are required to constantly update their expertise to maintain their title. Thanks to outstanding education and expertise, Elodie continues to bring legal support to employers and employees alike, on all employment law, immigration and social security matters.

How do we define art and evaluate works of art? Joseph Merhai and Thomas Pasquier answer these questions in their book "L'Art et sa valeur" published by Schulthess. Intended for art lovers as well as for practitioners wishing to complete their knowledge on the subject, this book proposes a practical and innovative method to determine the value of a work of art.