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Swiss succession law reform: greater freedom to plan your estate

Swiss succession law reform: greater freedom to plan your estate

Since 1 January 2023, the reform of Swiss succession law offers testators significantly greater freedom to dispose of their assets. The reduction of statutory reserved portions allows for more flexible estate planning, in particular in favour of the surviving spouse.

The main change concerns the reduction of reserved shares: the descendants' share falls from three quarters to one half of their statutory entitlement, and the parents' reserved share is abolished entirely. The surviving spouse's reserve (half of their statutory entitlement) is maintained.

The reform also introduces a protection clause in case of matrimonial dissolution: a testator may now reduce the spouse's reserved share if divorce proceedings are pending at the time of death. These new provisions often require a review of existing wills and inheritance agreements.

Real estate on the Lake Geneva arc: rights and protections for tenants and owners

Real estate on the Lake Geneva arc: rights and protections for tenants and owners

Pressure on the rental market in the Nyon region has reached unprecedented levels. In this tense context, knowing your rights is essential — whether you are a tenant facing wrongful termination or a landlord dealing with unpaid rent.

The vacancy rate in the Nyon area is among the lowest in the canton of Vaud, creating structural imbalances. For tenants, the procedure to contest termination notices and the statutory protection periods remain valuable tools.

In the context of a property acquisition, prior legal due diligence remains essential: verification of Land Register entries, review of easements and encumbrances, analysis of existing tenancy situations. Our firm supports buyers and sellers at every stage of the transaction.

Wrongful dismissal: recent Federal Supreme Court rulings

Wrongful dismissal: recent Federal Supreme Court rulings

Recent Federal Supreme Court case law on wrongful dismissal (Art. 336 CO) clarifies the scope of employee protection upon termination. Several significant rulings reinforce the obligation to state grounds for dismissal and expand the categories constituting wrongful termination.

The Federal Supreme Court recently confirmed that a dismissal notified shortly after an employee has in good faith asserted claims arising from the employment contract is presumed abusive. The burden of proof then falls on the employer to demonstrate an objective reason justifying the termination. Compensation may reach six months' salary.

In a notable ruling, the Court broadened the concept of psychological harassment (mobbing) and its consequences for the validity of dismissal. Employers are well advised to carefully document the reasons for termination before proceeding with any dismissal.

Swiss corporate law reform: what directors and shareholders need to know

Swiss corporate law reform: what directors and shareholders need to know

The revision of Swiss company law (SA/Sàrl), in force since 1 January 2023, fundamentally modernises the Code of Obligations. Relaxed capital requirements, new governance rules, strengthened shareholder rights: the practical implications are considerable.

Among the key changes: the ability to issue shares in foreign currencies, the introduction of more flexible accounting rules for small companies, and enhanced transparency regarding executive remuneration.

For existing companies, a review of the compliance of articles of association and internal regulations is essential. Our firm assists directors and shareholders in updating their corporate documentation and adapting governance practices to the new legal requirements.

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