Alle Beiträge zum Stichwort: Heir

In the course of succession planning for owner-managed companies, there are numerous factors to consider in addition to tax law. This article deals with some of the most important legal and non-legal aspects.

Amendments to various federal decrees will come into force on 01 January and 01 July 2022. We have selected and briefly summarised the most important changes for you.

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.

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.