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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

The time is winding down. Check-up your existing estate planning

A check-up should be done for existing estate planning documents preferentially before January 1, 2023, when the first part of the revised inheritance law enters into force. Current arrangement, clear wording Last will and testament, marriage contract, contract of inheritance nDo any documents relating to inheritance law already exist? Yes? A will or inheritance contract? What is its content? Are… Read More »The time is winding down. Check-up your existing estate planning

You are writing your will today. Which law will apply?

January 1, 2023 Will the inheritance law that is (still) in force today or the new revised law that will apply from 1.1.2023 be applicable? It depends on the date of death. When a disposition upon death was drafted or when a gift was made is irrelevant. Death-day principle If the testator dies before January 1, 2023, the previous law… Read More »You are writing your will today. Which law will apply?

Pending divorce proceedings and revised inheritance law

Your heart is broken. You are getting a legal divorce. Can your spouse inherit you? What will pending divorce proceedings and their consequences under inheritance and maritial property law become under the revised inheritance law? Married or legally divorced In principle, spouses and registered partners inherit each other as long as the marriage or registered partnership exists. Divorced spouses have… Read More »Pending divorce proceedings and revised inheritance law

Family support calculation, CHILDREN FIRST, PRIORITY ORDER

The Federal Supreme Court has issued several leading decisions on family support and has repealed or softened rules of thumb. What is the new legal situation?

Part 5

Family support calculation, CHILDREN FIRST, PRIORITY ORDER

How is the support calculated, how is the need determined? Who pays for it?

What is the priority order if everyone’s needs cannot be met? To whom or what should the red-pencil be applied?Read More »Family support calculation, CHILDREN FIRST, PRIORITY ORDER

CHILDCARE, SCHOOL LEVEL RULE

The Federal Supreme Court has issued several leading decisions on family support and has repealed or softened rules of thumb. What is the new legal situation?

Part 4

Childcare limits reasonable earnings. Who takes care of the children? How old are the kids?

On a graduated basis, at what age does the primary caretaker spouse have to work?

Abandonment of the 10/16 rule. Decision according to the school level rule.Read More »CHILDCARE, SCHOOL LEVEL RULE

Life-influencing marriage

The Federal Supreme Court has issued several leading decisions on family support and has repealed or softened rules of thumb. What is the new legal situation?

Part 3

Alimony after a life-influencing marriage. What is a life-influencing marriage?

Abandonment of presumption after ten years of marriage or mutual children.

Did the marriage have a decisive influence on your situation? Is there a likelihood of reunification? Can you engage in the work process?

Read More »Life-influencing marriage

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