The Effectiveness of Forfeiture Clauses in Dispositions Upon Death

Experience has shown that inheritance is a particularly emotional matter. If one wants to avoid unnecessary disputes and not create additional ambiguities, it is recommended not to use standard, formulaic forfeiture clauses, but to examine in each individual case whether such a clause makes sense and, if necessary, to tailor it to the case.

Taxes and Social Security Contributions of Foreign Board Members of Swiss Companies

Board members of Swiss companies have to deal with different issues regarding taxes and social security contributions if they have their domicile outside of Switzerland. Regarding taxation, the corresponding double tax treaties will be applicable. If the board member is a citizen of the EU, the applicable social security system will be determined in accordance with the Agreement on the Free Movement of Persons between the EU and Switzerland.

Adoption Leave

Since 1 January 2023, employees who adopt a child are entitled to a two-week adoption leave.

The Capital Band in Practice

The revision of stock corporation law as of January 1, 2023 is just around the corner. In particular with regard to the capital band, a number of questions arise concerning its application in practice.

Prohibition of Gifts as of 1.1.2023 – A Testator Who Disposes of His/Her Estate by Inheritance Contract May No Longer (Unilaterally) Make Any Gifts.

If spouses conclude an inheritance contract but would still like to be able to make gifts (after the death of the first spouse), this must now be explicitly mentioned in the inheritance contract. Why a inheritance contract? In practice, an inheritance contract is usually created when a testator wishes to benefit his/her husband or wife (“spouse”) as comprehensively as possible....