What willl change? My best wishes for a prosperous 2023, in the best of health, with satisfaction, interesting encounters, new opportunities and with a lot of passion, in everything you do. There are also reforms in 2023: Revision of the Swiss corporate law On January 1, 2023, various amendments to Swiss company law will come into force. Existing companies must… Read More »Here’s to a prosperous, successful 2023.
Three steps to passing on values and assets while preserving family peace. Have you provided for your loved ones and settled your final affairs? How would you like to be remembered? Start today, regardless of your age and life situation. Leave nothing to chance and reconsider existing arrangements. First step: reflect. Who or what do you want to support? Which… Read More »Reflect, seek advice and plan your estate.
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
Equal treatment, openness and transparency or abuse of power and humiliation? How would you like to be remembered? The more options, the greater the challenge and responsibility The revised inheritance law will give you more discretionary powers. This also increases the challenge of finding sensible solutions. Invest in a consultation and family peace. Extreme solutions create problems and often strife.… Read More »Peaceful transfer of assets or inheritance dispute?
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?
From freedom of bestowing to a ban on gifts and donations Currently, you are free to make gifts, but in the future, under the revised inheritance law, there will be a fundamental ban on gifts and donations. This restricts you. Don’t become a puppet on a string: provide for clear reservation clauses (modification and gift reservations)! In an inheritance contract,… Read More »Are you allowed to give away your assets despite an existing contract of inheritance?
Reasons for remarriage and cohabitation clauses Will the surviving spouse remain single, or marry and have more children? Will he or she allow himself or herself to be taken advantage of or influcenced? Consider protective clauses such as remarriage clauses and cohabitation clauses in estate planning! This is because a statutory remarriage clause is provided for in the case of… Read More »Should your saved assets ultimately benefit your descendants? Consider protective clauses.
Preference of the spouse Elderly couples would often favor the other for old-age provsion. Young couples with offspring buying a house also want to benefit the other. This is possible, among other things, by means of a marriage contract surplus allocation. How is this treated under inheritance law? Without marriage contract For the surviving spouse, what he or she receives… Read More »Marriage contract surplus allocations and their treatment Under the 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
How are benefits from tied (private) pension (pillar 3a) treated under Swiss inheritance law in the event of death? Statutory share, action in abatement Insurance law solutions can be used to try to circumvent the right to a compulsory portion. Violations of the compulsory portion are subject to reduction. An action in abatement can be brought. In the case of… Read More »Benefits from tied (private) pension (pillar 3a) and revised inheritance law
