Introduction Whether a family home or a second home, it is not uncommon for non-UK domiciled individuals to co-own UK property with, for example, their spouse. Where such property is co-owned as joint tenants, a potential issue may arise where the right of survivorship (which provides for the property to pass automatically to the [...]
In recent decades, many laws have been given a mandate by which an adult designates someone to look after them or manage their property when they are no longer able to do so. We speak of a mandate of incapacity, a springing power of attorney or even a mandate for future protection in France. [...]
With the entry into force of the new adult protection law on 1 January 2013, in Switzerland, a uniform legal basis has been established for the regulation of the Advance Care Directive and the Living will. The latter, being limited to the medical field and relating to the treatment to which he/she will consent [...]
The death of a person, and the transmission of his estate to his heirs, can trigger inheritance tax. The inheritance tax is calculated in the inheritance tax return, this is a form established by the tax administration. The calculation of inheritance tax goes through several stages. Once the heirs are identified, the taxable assets [...]
The revised Swiss Inheritance Law will come into effect as per 1st January 2023. The statutory share of descendants is reduced from three quarters to half of the legal share of the estate (Art. 470 para. 1 and Art. 471 new Civil Code). In addition, the parents of the deceased are no longer protected [...]
