Praxiskommentar Erbrecht

Well-founded and up to date

The Practical Commentary on Inheritance Law is an indispensable working tool for everyone involved in inheritance law. All relevant regulations concerning estates are commented on concisely and clearly in one volume: Articles 457 – 640 of the Swiss Civil Code (ZGB), as well as Articles 120 ZGB, 28 ZPO, 11 and 31 of the Partnership Act (PartG), Articles 15 and 16 of the Transitional Provisions of the Swiss Civil Code (SchlT ZGB), and Articles 11 – 35 of the Federal Act on the International Private Law (BGBB).

Special emphasis is placed on estate planning and administration, taxes, business succession, estate execution, and procedural aspects. Specific attention is drawn to pitfalls and formulation options.

The fifth edition has been thoroughly updated to reflect the current state of legislation, case law, and doctrine, particularly considering the first stage of the inheritance law revision that came into effect on January 1, 2023. Various formulation suggestions and calculation examples have been revised and supplemented. Several contributions have been comprehensively updated due to the revision of statutory provisions. The new appendix on business succession expands the practical commentary by providing practical assistance in an area that is extremely significant both legally and economically, which has also been addressed by the legislator.

• Consideration of the inheritance law revision that came into effect on January 1, 2023, and the draft law on business succession
• Consideration of procedural and tax law aspects as well as central areas of estate planning and administration
• Includes numerous templates, checklists, formulation suggestions, and calculation examples.