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Compact

Compact

Das Stichtagsprinzip und seine Tragweite im Ehegüterrecht und im Erbrecht

The question of the relevant point in time for the valuation of assets is of crucial importance in matrimonial and inheritance law practice: which key dates have to be observed in the division of matrimonial property, in the division of an estate or in the calculation of forced heirship claims? Who is affected by changes in value between the day of death and the day of division? Which key dates…

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.

Die Rückerstattungspflicht der Erben gemäss Art. 16a ELG und weitere Auswirkungen der EL-Revision auf das Erbrecht

On January 1, 2021, the revision of the federal law on supplementary benefits to old-age, survivors’ and disability insurance (Supplementary Benefits Act – SBA) came into force. One of the objectives of the revision was to improve the use of own funds for old-age provision. This should be achieved, among other things, by taking wealth into account more strongly in the supplementary benefits…

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.).

Le (non-)respect de l’échelle de valeurs de la vocation légale et ses conséquences sur l’ordonnance de rapport

According to the Federal Supreme Court and the majority of the doctrine, «in the event of unequal attribution of shares of inheritance, the parallelism between testamentary succession and intestate succession is no longer such that it would allow application by analogy of the equalization rules». This is why, if the decedent modifies the shares of his legal heirs as provided for in Art. 457 to 466…

Schweizer Errungenschaftsbeteiligung und deutsche Zugewinn­gemeinschaft bei internationalen Sachverhalten – Charakteristika und Gestaltungsmöglichkeiten, unter besonderer Berücksichtigung von Art. 216 ZGB

Since over 300 000 German nationals live in Switzerland, numerous Swiss have settled in Germany and many Germans own assets in Switzerland and vice versa, cross-border situations between Switzerland and Germany are not uncommon. This article provides an overview of Swiss matrimonial property and inheritance law compared to German matrimonial property and inheritance law and pays particular…