Update: Retention of business correspondence?

Business correspondence - retention obligation? Since 1.1.2013, Swiss commercial law has applied the principle that business correspondence is no longer subject to retention. What does this mean for companies? Which cases do you consider borderline and where is there...

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This glossary already includes the additions that will be referenced in the second edition of the guide (2021). In the future, the glossary will only be maintained here as an online version (, because this allows the technical terms and links to be...

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