Abstract: The first encounters of Parker Solar Probe with the Sun revealed the presence of ubiquitous localised magnetic deflections, often called “switchbacks”, in the inner heliosphere. Two main class of theories have emerged in order to explain the formation of these structures: the formation by processes occurring deep in the solar atmosphere or directly in the solar wind. The origin of switchbacks is currently unknown but their omnipresence, however, shows that they could play an important role in the dynamics and heating of the young solar wind. In their seminar I will introduce the global context of these observations and review the recent observations and theories. I will in particular talk about the characteristics of their boundaries that can help us understanding their origin and evolution in the inner heliosphere.