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International Law Office

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ILO publishes a series of legal Newsletters which provide expert legal commentary in the form of concise, regular news updates. The Newsletters are written in collaboration with over 500 of the world's leading experts and cover more than 100 jurisdictions.

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Compliance presents many challenges for organisations. So far, compliance has not met the global standards which provide guidance on the implementation of compliance management systems (CMSs). In 2013 the Austrian Standards Institute released its own CMS standard, which provides guidance on the implementation of CMSs. This update compares the Austrian standard with the 2014 International Standardisation Organisation guideline.


The Federal Supreme Court recently decided an appeal against a Zurich Commercial Court decision. The Federal Court clarified company law issues in relation to intra-group loans and cash-pooling systems.The decision limits the amount of free reserves which can be paid out as dividends for as long as loan advancements to other group companies exist which are not at arm's length within the Swiss company.

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