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Tamara Frehner

Marriage as an estate plan

Facts of the case The couple married in 2001, had been separated since 2016 and a petition for divorce had been filed since November 2018. The proceedings lasted four years and four months before the main hearing was scheduled. The parties owned five properties in four different countries. The financing of the properties and of the construction work involved were… Read More »Marriage as an estate plan

Child support, distribution of the surplus funds

Should children born in marriage put on an equal footing with illegitimate ones when calculating child support respectively distributing the excess cash? In its decision of July 19, 2023, the Federal Supreme Court of Switzerland comments on this for the first time: children of formerly married and unmarried parents do not give point to financial equality. Facts A and C… Read More »Child support, distribution of the surplus funds

Auction of estate assets

How to divide objects belonging to the estate – such as real estate property? Facts C died on January 29, 2006, leaving two daughters as legal heiresses. An inheritance division case has been pending since 2007. Two 2.5 room apartments – one in the Canton of Grisons, one in the canton of Ticino – are i.a. part of the estate.… Read More »Auction of estate assets

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

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