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From the magazine SZW-RSDA 2/2024 | p. 127-139 The following page is 127

Retrozessionen: Stand der Dinge

March 2024 marks the eighteenth anniversary of the landmark decision in BGE 132 III 460. This article seizes this occasion to reflect on the developments in the area of kick-backs (retrocessions). Special focus is given to two critical issues that remain unresolved eighteen years after the Supreme Court’s ruling: Firstly, whether the obligation to disclose and remit kick-backs extends to execution-only relationships. Secondly, what criteria must be met for a valid renunciation of claims to kick-backs.

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