Employment status by reference age
Under the AHV Reform 21, it has become possible, under certain conditions, to take into account income and contribution periods accrued after the reference age when recalculating the pension – though only if the maximum pension has not yet been reached and, due to a contribution gap, the person is currently only entitled to a partial pension.
Successfully passed the examination to become a Swiss Bar Association (SAV) specialist lawyer in construction and property law
In March 2026, lawyer Reto von Glutz successfully completed the CAS Construction and Property Law further training programme and subsequently passed the examination to become a Swiss Bar Association (SAV) specialist lawyer in construction and property law. The whole team extends its warmest congratulations to him on this significant milestone.
Sharing of capital gains on spouses’ property
Many couples bring an existing property into the marriage or acquire residential property together during the marriage. If a divorce occurs later, the question often arises: who benefits from the increase in the property’s value? In Swiss family law, the so-called Mehrwertbeteiligung (capital gains participation) plays an important role.
Condominium Ownership – Which Parts of a Building Belong to Private Ownership and Which to Common Property?
In condominium ownership, the entire property does not belong to a single owner. Swiss law makes a clear distinction between individual ownership, which belongs to a single owner, and the common areas of a property, which belong to all owners collectively.
What must employers consider when hiring hourly-paid staff?
Hourly wage work is becoming increasingly common in Switzerland. Employers often wonder what legal aspects they need to consider when hiring hourly wage workers. In principle, the same employment law provisions apply to hourly wage workers as to monthly wage employees, with a few exceptions.
Adjustment of Child Maintenance in the Event of Changes in Personal or Financial Circumstances
If personal or financial circumstances change after a divorce, the question often arises as to whether the maintenance already determined remains appropriate.
Can I still freely dispose of my assets after concluding an inheritance contract during my lifetime and upon my death?
A last will and testament or inheritance contract often contains provisions that differ from those stipulated by law. In an inheritance contract, two or more persons contractually undertake to bequeath their inheritance or a share thereof to each other or in a specific manner (Art. 494 para. 1 of the Swiss Civil Code). The inheritance contract can only be amended or revoked with the consent and cooperation of all contracting parties. In the case of a will, on the other hand, the testator may decide unilaterally at any time whether they wish to revoke or amend the will.
The question often arises as to whether the obligations under the inheritance contract restrict the disposing person in the use of their assets during their lifetime or upon death.
Tax rulings – when are they binding?
Tax law provisions are generally abstract and formulated in broad terms. As a result, their application to specific cases often gives rise to interpretative questions. To obtain a binding clarification of the tax consequences before implementing a planned transaction, a ruling request can be submitted to the competent tax authority.
Pilatushof AG wishes you a Merry Christmas!
As the year draws to a close, we at Pilatushof wish you and your loved ones a Merry Christmas and a Happy New Year. We would like to thank you for the trust you have placed in us and the pleasant cooperation over the past year. We look forward to continuing to support you with […]
Personal Liability of the Board of Directors
The board of directors cannot be held personally liable as long as it acts within the scope of its duties. Personal liability arises only if a member of the board breaches their duties as a corporate body and thereby causes damage to the company, a shareholder or a creditor.