What has changed for children’s compulsory share – and what it means for your estate planning

In the latest episode of the Goanwalt podcast, Dr. iur. Jacob Bollag discusses the 2023 reform of Swiss inheritance law and the concrete changes to the compulsory share (Pflichtteil) of children. The conversation was led in German. He explains the room for manoeuvre testators enjoy today, the role of the surviving spouse, why disinheritance in […]
Employee or freelancer? How to avoid the Swiss pseudo-independence trap

The author of this article, MLaw Dr. phil. Tetyana Miller, is Legal Counsel at Dr J. Bollag & Cie AG. Are you running a Swiss business that hires freelancers? You could be unwittingly operating in a legal gray area that Swiss authorities are scrutinizing. Find out how to prevent falling into that trap. Introduction Pseudo-independence […]
US inheritance taxes for Swiss investors (in German)

Der Autor dieses Artikels, RA Dr. iur. Jacob Bollag, ist Legal Counsel und geschäftsführendes Mitglied des Verwaltungsrats der Dr. J. Bollag & Cie. AG. Erblasser ohne US-Staatsbürgerschaft oder US-Niederlassung haben unter Umständen die US-Erbschaftssteuer zu beachten. Namentlich trifft dies zu bei US-Vermögenswerten im Nachlass, die gesamthaft einen Wert von über USD 60’000 aufweisen. Dazu zählen insbesondere […]
Digital General Assembly in the New Stock Corporation Law (in German)
Taxes in Switzerland: Voluntary Self-Denunciation

The author of this article, MLaw Dr. phil. Tetyana Miller, is legal counsel at Dr. J. Bollag & Cie. AG . What to do if you forget to report income or assets on your tax return in Switzerland? There are situations, when you negligently or deliberately make a false or incomplete statement of your income […]
Corporate law: Company limited by shares under new Swiss corporate law

The author of this article, MLaw Dr. phil. Tetyana Miller, is legal counsel at Dr. J. Bollag & Cie. AG and specialises in corporate law. The Federal Council brought the new company law adopted in 2020 into force effective 1 January 2023. At the same time, the Commercial Register Ordinance was amended. The Essentials of […]
Immigration law: Family Reunification in Switzerland

The author of this article, Zlatko Janev, is an attorney-at-law and legal counsel as well as head of the legal department at Dr. J. Bollag & Cie. AG. His main activities include advising and representing clients in the area of immigration law. Requirements for family reunificationA person who has Swiss citizenship or a permanent residence […]
Inheritance law: Can compulsory heirs be excluded from a will?

The author of this article, Dr. iur. Jacob Bollag, attorney-at-law, is legal counsel at Dr. J. Bollag & Cie. AG and has dealt with the topic of virtual heirs in depth as part of his doctoral thesis. Entitlement to a compulsory portion and freedom of disposal in Swiss inheritance lawIn contrast to many foreign legal […]
Inheritance Law: How you can maximally benefit your spouse and avoid buyout issues (in German)
Interview: Questions in Foreigners’ Law (in German)
