The new regulation in the VAT Act on platform taxation requires the operators of electronic platforms to pay VAT and is no longer based on the actual seller of the product. This ensures that even low-value sales per product from foreign providers are subject to VAT, thus preventing foreign providers from gaining any unwanted competitive advantages.

Convertible loans and shareholder financing drive startup growth – but they can also tip the balance sheet into formal over-indebtedness. A well-crafted subordination agreement under Swiss law (Art. 725b CO) offers a practical legal remedy. This article explains when subordination is appropriate, how it protects creditors, and under which strict conditions it can be terminated – essential knowledge for founders and investors navigating early-stage financing.