On 14 December 2018, the Federal Council presented the report of the "Blockchain / ICO" working group of the Federal Department of Finance to the public. The working group has examined the extent to which legal adjustments are to be made in Switzerland in the area of blockchain technology and distributed ledger technology (DLT).

On 1 July 2018, the duty for employers to report their open positions came into force. The obligation to report open positions implements the mass immigration initiative adopted by the Swiss electorate four years ago. The obligation to report open positions essentially obliges employers, firstly, to report vacancies to the competent regional job centre (RAV) if unemployment in the relevant occupation exceeds a threshold value.

The Swiss Parliament has finalised the tax reform 17 in the final vote of September 28, 2018. The new tax law should be implemented at the beginning of the year 2020. The entering into force of the tax reform 17 is subject to a possible referendum and a popular vote.

On 9 September 2018, the EU Finance Ministers decided to find an agreement about the future taxation of the digital economy in the EU until the end of the year. It is discussed to introduce a tax of 3% on the turnover of digital services and a new "digital permanent establishment".

The Swiss Federal Tax Administration (SFTA) has recently cleared the way for the accelerated distribution of dividends from subsidiaries to the parent company and the shareholders of the parent company from a Swiss withholding tax perspective.

On June 21, 2018, the Swiss Federal Tax Administration SFTA published a first draft of their adjusted practice guidelines regarding the taxation of crypto currencies with respect to the value added tax (VAT).

The Swiss Federal Tax Administration (SFTA) has published a new Circular Letter on May 4, 2018 regarding the tax treatment of participation benefits at the level of the employer.

Unlike Hamlet's agonizing question, the question of the arbitration agreement is of much less importance. Nevertheless, this question regularly leads to heated discussions during contract negotiations and can be of great importance for the parties.

According to a further decision of the commercial court of the canton of Zurich in the Swissair case, the centralized management of the financing of a group of companies does not constitute a breach of the non-transferable and inalienable financial responsibilities of the board of directors of the controlled company.