Dr. J. Bollag & Cie. AG – Unter Altstadt 10 – CH-6302 Zug
T +41 41 729 08 08 – F +41 41 729 08 09 – office@bollag.ch
Dr. J. Bollag & Cie. AG – Unter Altstadt 10 – CH-6302 Zug
T +41 41 729 08 08 – F +41 41 729 08 09 – office@bollag.ch
Matrimonial property regime
The right matrimonial property regime determines ownership, risk and division of assets – choose wisely and with full knowledge of the facts.
What is a matrimonial property regime?
A matrimonial property regime governs, within a marriage, who owns which assets, who manages them, and how they are divided in the event of divorce or death. It applies exclusively to the financial relationships between spouses.
In Switzerland, the Swiss Civil Code (ZGB) provides for three matrimonial property regimes:
- Participation in acquisitions
- Separation of property
- Community of property
Which matrimonial property regime applies has significant financial implications.
Share in Accruals
The share in accruals is the statutory matrimonial property regime. It applies automatically unless the spouses agree otherwise.
Basic principle
Each spouse has two separate pools of assets: separate property and accrued assets
Separate property
- Assets held prior to the marriage
- Inheritances and gifts
- Personal belongings
Accruals
- Income from employment during the marriage
- Savings accumulated from work
- Income from separate property
Upon dissolution of the marriage
- Each spouse retains their separate property.
- Accruals acquired during the marriage are generally divided equally.
Advantages
- Fair distribution of jointly acquired assets
- Protection of pre-existing assets and inheritances
- Clear legal structure
Suitable for
- Couples with comparable income levels
- Traditional family models
- Spouses without complex asset structures
Separation of property
Under the regime of separation of property, assets remain entirely separate. There is no joint estate.
Basic principle
- Each spouse remains the sole owner of their assets.
- Each manages and is liable for their assets independently.
- There is no sharing of capital gains.
Upon dissolution of the marriage
- Each spouse retains all their assets.
- There is no 50/50 division of assets accumulated during the marriage.
Advantages
- Clear separation of assets
- No commingling of assets
- Greater planning certainty
- Suitable for business risks
Suitable for
- Self-employed persons and entrepreneurs
- Spouses with significantly different financial circumstances
- Second marriages
- International situations
Community of property
Community of property generally results in a comprehensive pooling of assets.
Basic principle
Assets are pooled into what is known as the ‘joint estate’, with the exception of reserved property.
- Both spouses have joint rights to the assets.
- Disposals of the joint estate generally require the consent of both spouses.
Upon dissolution of the marriage
- The joint property is generally divided equally.
Advantages
- Strong economic bond
- Clear joint asset structure
- Expression of a consciously chosen partnership model
Suitable for
- Couples with complete economic unity
- Spouses without business risks
- A community of assets built up over the long term
Comparison of matrimonial property regimes
Key differences
- Sharing of assets: Only under the regime of participation in accrued gains are assets acquired during the marriage divided equally between the spouses.
- Separation of risks: Separation of property offers the strongest protection against a spouse’s financial risks.
- Pooling of assets: Community of property results in the closest economic ties.
The choice of matrimonial property regime should be made strategically, not emotionally. Income, asset structure, business risks, family planning and inheritance objectives play a central role.
Choice of matrimonial property regime and prenuptial agreement
The statutory community of accrued gains regime can only be deviated from by means of a prenuptial agreement. Any agreement on separate property or community of property must be notarised.
Further information on prenuptial agreements, their options and the process can be found here.
Conclusion
The matrimonial property regime determines how assets are managed during the marriage and divided in the event of divorce or death. A thorough analysis of your personal and financial circumstances is essential before choosing or changing a matrimonial property regime. Sound legal advice provides clarity and prevents future disadvantages. We are happy to assist you with this.
How can we help you?
Contact us today to find out how a prenuptial agreement can secure your assets for future generations and simplify your financial and personal complexities.
YOUR CONTACT PARTNERS
RA MLaw Christian Blättler
Abteilungsleiter Legal
Legal Counsel
christian.blaettler@bollag.ch
Dr. iur. Dr. h.c. Josef Bollag
Verwaltungsratspräsident, Firmengründer
Legal Counsel
josef.bollag@bollag.ch
Lic. iur. Urs Klingelfuss
Geschäftsführendes Mitglied des Verwaltungsrats
Legal Counsel
urs.klingelfuss@bollag.ch
RA Dr. iur. Jacob Bollag
Geschäftsführendes Mitglied des Verwaltungsrats
Legal Counsel
jacob.bollag@bollag.ch
MLaw, Dr. phil. Tetyana Miller
Legal Counsel
tetyana.miller@bollag.ch
About
Dr. J. Bollag & Cie. AG builds on more than 45 years of experience in advising families and entrepreneurs at home and abroad. Specializing in holistic family office mandates, the Group provides complex solutions across the business areas of family office services, tax & law, corporate services, and finance.
Working closely with its partner company, Tramondo Investment Partners AG, Dr. J. Bollag & Cie. AG provides its clients seamless access to sophisticated asset protection, wealth and asset management solutions.
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Dr. J. Bollag & Cie. AG
Unter Altstadt 10
CH-6302 Zug
T +41 41 729 08 08
F +41 41 729 08 09
office@bollag.ch
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