SWITZERLAND Trends and Developments Contributed by: Andrea Taormina and Lisa Maria Clavadetscher, taormina law AG
with principle of culpability and the jurisprudence of the European Court of Human Rights. Recent developments and outlook Shortly before the submission of this article, the Crimi - nal Chamber of the Federal Criminal Court endorsed the view set out here: in its ruling of 8 April 2026, it dis - continued the criminal proceedings against UBS in a case concerning allegedly unlawful conduct by CS, on the grounds that CS ceased to exist as a legal entity following the merger and its criminal liability does not transfer to UBS (FCC, SK.2025.57b of 8 April 2026). This ruling is not yet final.
It is to be hoped that the Federal Supreme Court, which will ultimately decide whether the criminal liability of an undertaking transfers in the context of a merger, will reach the same conclusion and over - turn the decree of the Higher Appeals Chamber of the Federal Criminal Court and uphold the ruling of the Criminal Chamber of the Federal Criminal Court.
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