- Law Firm
13 April 2017
In the ninth edition of our newsletter, we answer questions about the Swiss foundation as well as concerning the costs of caring for a child and pension.
The establishment of a foundation can be a useful instrument in estate planning. A foundation can be established either during the founder's lifetime or after his or her death. In this newsletter we discuss selected questions in the field of Swiss foundations and provide you an overview of the legal situation.
On 1 January 2017, legislation changes regarding the costs of caring for a child and pension compensation came into force. One result of the new legal situation is that the costs of caring for a child are part of the entire child maintenance, regardless of the marital status of the parents. On the basis of the new pension compensation provisions, the occupational pension assets should be divided fairer between spouses or registered partners. In this newsletter we present the essential changes to the legal situation in the aforementioned matters and point out the circumstances where affected persons are in need of action.