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.

New Swiss Corporation Law

Virtual General Meeting of Private Companies: Waiver of the Independent Proxy - Teleological Navigation between Legislative Model and Fall from Grace

Adoption Leave

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