All articles by Dr. iur. Markus Kaufmann

KMU Magazin No. 3, March 2023
Three Divorce Myths put to the Test
Many myths and prejudices surround the institution of divorce. This article dispels three common separation and divorce myths.

KMU Magazin No. 1/2, January/February 2023
Revised Stock Corporation Law Changes 2023
Which relevant innovations does the revised stock corporation law hold for companies? We present the most important modernizations and changes.

KMU-Magazin No. 10, October 2022
Entrepreneur and Divorce
The consequences of a divorce can have a serious impact on the assets of the spouses. You can find information on possible approaches here.

krfacts March Edition 2022
New Stock Corporation Law - More Flexibility for Companies
The revised provisions of the Stock Corporation Act, which are to come into force on January 01, 2023, bring, among other things, more flexible capital regulations, modernize the General Meeting of Shareholders and strengthen shareholder rights. Below you will find a selection of practice-relevant innovations and information requiring review and action by companies.

KMU Magazin No. 10, October 2021
Treatment of pension assets under divorce law
Divorce is not only a major life event, but can also lead to complex legal issues. For example, what happens to the assets saved during the marriage and what effect does the divorce have on retirement provisions? This article provides information on the possible consequences and stumbling blocks.
KMU-Magazin No. 09, September 2021
Extended testamentary freedom for testator
At the end of 2020, the Parliament adopted the revised law of succession. The aim of the revision was to do more justice to today's diverse forms of life. The article deals with these newly won freedoms and shows whether there is a need for action for testators who have already disposed of their estate by means of a will or a contract of succession.

krfacts October Edition 2021
Supplementary benefits and kinship benefits
In addition to AHV, IV and helplessness allowances, the social foundation of our state also includes supplementary benefits (EL for short). If the pension income and assets are not sufficient to cover the minimum living costs, it is necessary to check whether there is a claim for supplementary benefits.
krfacts April Edition 2021
New family law decisions of the Swiss Federal Supreme Court
In recent months, the Swiss Federal Supreme Court has issued several landmark rulings that will be of importance for family law matters in the future. We have summarized the most important points from these and also from earlier rulings for you in this issue of krfacts and illustrated them with an example.
krfacts November Edition 2020
Revision of the Commercial Register Law: New Regulations from January 1, 2021
With effect on January 1, 2021, the Swiss Commercial Register Law will be revised and modernized. The revision will bring administrative relief for companies and streamline the regulations. The aim is also to improve the quality and timeliness of the personal data held in the Commercial Register. The new regulations will lead to changes in the Commercial Register Law in the Swiss Code of Obligations (OR), in the Commercial Register Ordinance (HRegV) and to a new Ordinance on Fees for the Commercial Register (GebV-HReg).
krfacts September Edition 2020
Debt collection in Switzerland - collection and enforcement of Claims
A creditor in Switzerland or abroad has a claim against a debtor in Switzerland which is undisputed or established by a court decision. What can be done to ensure that the creditor gets his money?