Newsletters
Beware when Dealing with Shareholder Loans and Cash Pools
21.05.2015
Based on first experiences in connection with the preparation and audit of the annual financial statements 2014, it becomes clear that a recent decision of the Swiss Federal Court, and in particular the interpretation thereof by EXPERTsuisse, has forced the handling of up-stream or cross-stream loans into a straightjacket that is difficult to manage in practice. The same applies to cash pool claims within a group.