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Tamara Frehner

Testator’s discernible will when splitting the remainder

It is controversial which beneficiaries are entitled to a surplus after liquidation of an inheritance. Facts E.B. drew up a will in 2015: He appointed his godchild resp. nephew as his sole heir. In 2020, E.B. died. He left behind his sister, brother, and half-sister as legal heirs. His nephew rejected the inheritance. The legal heirs did likewise. A liquidation… Read More »Testator’s discernible will when splitting the remainder

Valuation of personal sole proprietorships

The valuation of a business is often controversial, whether in the case of divorce, division of an estate or succession planning. Specifically, the Federal Supreme Court of Switzerland had to assess the valuation of an orthodontic practice during divorce proceedings. When liquidating the matrimonial property regime, the assets are stated at their market value (Art. 211 Swiss Civil Code). Continuation… Read More »Valuation of personal sole proprietorships

Mediation and succession planning

No funds despite inheritance. Because of disputes, the heirs receive nothing over a period of years. Nevertheless, the heirs are considered wealthy by the authorities. Do you wish not to expose your heirs to these situations and avoid such headlines? Well, then you should start tackling your succession planning. Day of mediation Today we celebrate the day of mediation. What… Read More »Mediation and succession planning

New Will

Facts of the case The decedent, born in 1942, left as legal heirs his two offspring, born in 1992 and 1996, and a life partner, born in 1984. On December 31, 2015, the court opened and read out several testamentary dispositions. According to the will dated February 9, 2015, the testator decreed that his legal heirs shall receive the statutory… Read More »New Will

Day of organ donation

In the event of a fatal accident, a decision must be made about tissue and organ harvesting. If it affects you personally, you are no longer able to express your will. Have you recorded your opinion in writing? Are your relatives informed? Otherwise, they will have to make a far-reaching decision under stress. This is often perceived as a burden.… Read More »Day of organ donation

No immoral donation

Unconscionable contract (Art. 20 CO, Swiss Code of Obligations) A contract is unethical if the prevailing morals are violated. For example, there must be unfair influence. Lifetime gifts to trusted persons In the case of lifetime gifts to trusted persons such as doctors, psychologists, clergymen, nursing home directors, bankers, etc., the question of immorality may arise. Such professionals know the… Read More »No immoral donation

Bequeath art

To whom do you bequeath your art? Dividing an art estate may be difficult. Since an heir can in principle not select any item. When dividing, all heirs have an equal right to the estate property according to Art. 610 para. 1 of the Swiss Civil Code. In the event of disagreement, an art object is to be allocated to… Read More »Bequeath art

No Delegation

The testator, born in 1957, adopted by Germans as an adult in 1990, made a will by public deed to dispose his property to his natural Polish parents in 1991. In addition, he made a holographic will in 1998 according to which AA or PA were entitled to designate his savings as well as assets in Switzerland and Germany according… Read More »No Delegation


You are at liberty to decide what you want to leave behind, whom you want to thank, whom you would like to give a treat, whom to support, or to pay forward. You have the opportunity to do so. Swiss Inheritance Law Revision Due to the revised Swiss inheritance law you will always be able to freely dispose of at… Read More »Unforgotten

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