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Praxis

Praxis

Aktuelle Praxis zur Willens­vollstreckung (2022–2023)

The 2022/2023 annual report deals with various individual questions regarding the executor, the following topics being of particular relevance: (1) acceptance of the office cannot take place before the death of the testator; (2) the executor’s certificate is a provisional identification card with no substantive legal effect; (3) the supervisory authority cannot order the refund of the executor’s…
Prof. em. Dr. Hans Rainer Künzle
successio 1/2024 | p. 20

Erbrecht 2021–2023 – Rechtsprechung und Literatur

This article provides a comprehensive retrospective of what has happened in the period concerning succession law. In the last issue, number 4/2023, the published cases of the Federal Supreme Court are summarized in chronological order; in this issue some selected other cases of the Federal Supreme Court are introduced, which are published «only» on the website of the court, along with selected…
Prof. Dr. iur. em Paul Eitel, Dr. iur. Felix Horat
successio 1/2024 | p. 44

Prozessrechtliche Rechtsprechung des Bundesgerichts in Erbsachen 2022

The article discusses selected decisions on inheritance procedural law rendered in 2022 by the Federal Supreme Court. The Federal Supreme Court often only commented in passing on topics that are of importance for inheritance procedural law. However, isolated decisions also contain groundbreaking considerations regarding practice.

Erbrecht 2021–2023 – Rechtsprechung und Literatur

The article provides a comprehensive review of what «has been going on» in terms of inheritance law in the reporting period: this issue summarizes in chronological order the key judgments as well as the judgments of the Federal Court issued as a five-member court; in issue 1/2024, selected additional decisions published «only» on the Federal Court website and selected decisions from cantonal…
Prof. Dr. iur. em. Paul Eitel, Dr. iur. Felix Horat
successio 4/2023 | p. 318

Erbschafts- und Schenkungssteuerrecht im Jahr 2022 – ein Resümee

The present article provides a (selective) overview of the developments in inheritance and gift tax law in 2022. The case law and published literature during the reporting period are presented and commented. Finally, as part of an outlook, there is an initial assessment of the inheritance tax initiative launched by the young socialist party in mid-2022.

Aktuelles aus dem Stiftungs- und Gemeinnützigkeitsbereich – Neue Stiftungen, Literatur, Entscheide

This article provides an overview of the development of the Swiss foundation landscape especially in the year 2022, including selected newly established and liquidated foundations, the literature and jurisprudence, and follows corresponding overviews in prior years (most recently successio 2/2022, 124 et seq.).