Asset Structurings
We recognize that for our clients wealth preservation and asset protection are paramount. We regularly help clients with the (re-)structuring of their worldwide assets.
Areas of expertise
- Domestic and cross-border structuring and restructuring of private wealth and business assets
- Acquisition, sale and financing of real estate
- Residency planning and relocation, pre-immigration restructuring, tax ruling negotiations
Other relevant areas
Estate planning | Family law, Planning & Litigation | Family Governance | Philanthropy
“MLL Legal is a full-service law firm that is respected for its art and cultural property work, with one source stating: “They have a very strong and thorough knowledge of the art world.” The team advises art collectors, dealers, galleries, foundations and other institutions on contentious and advisory matters”
Publications
Das neue Aktienrecht & Neuerungen im Erbrecht
WEKA Fachkongress Rechnungswesen und Steuern, 23 November 2021, Zürich- DE
Bergos Berenberg Adds Top Lawyer and Banker to Its Board
finews.com, 14 August 2019- EN
Bergos Berenberg: Topbanker und Staranwältin im Verwaltungsrat
finews.ch, 14. August 2019- DE
Cette entraide judiciaire avec la France qui inquiète UBS
Le Temps, 25 juillet 2019- FR
News Portal
New International Succession Law: one step forward, one step back – Effective as of 1 January 2025
The new Article 91(1) of the Private International Law Act partially harmonises Swiss legislation with European law by allowing Swiss nationals with multiple nationalities to elect a foreign national law for their succession. This change offers greater flexibility, although it is still limited by the requirement to comply with Swiss forced heirship provisions.
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Inheritance advance, inter vivos gift, sale at a preferential price – what applies in the event of death?
Anyone planning their estate or transferring assets to family members during their lifetime or intending to do so in the future can, on the one hand, make dispositions and division provisions regarding their estate by testamentary disposition, i.e. by means of a last will or an inheritance contract.
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Act on the Transparency of Legal Entities
On 22 May 2024 the Federal Council adopted the dispatch on the new Transparency Act for Legal Entities to be submitted to the Swiss parliament. The bill introduces a new federal register of beneficial owners of legal entities as well as new due diligence duties for risky activities in the legal profession, following the purpose of enhancing effectiveness of the Swiss framework for combating money laundering and terrorist financing. Furthermore, the bill aims compliance with international standards set by the Financial Action Task Force (FATF).
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New Developments in Swiss Foundation Law
On 1 January 2024, various amendments to Swiss foundation law will come into force. New provisions will be introduced in the following areas:
- Complaint on supervisory matters regulated by law (Art. 84 para. 3 Swiss Civil Code, hereinafter “CC”);
- Extension of the founder’s rights through a reservation of the right to amend the organization (Art. 86a CC);
- Simplification of minor amendments to the foundation’s deed (Art. 86b CC);
- Form applicable to amendments of the deeds (Art. 86c CC).
New Inheritance Law in Force From 1 January 2023 – Immediate Actions
With the entry into force of the inheritance law reform on 1 January 2023, Switzerland is modernising an important part of its more than 100-year-old legislation. The main changes inherent in the new inheritance law[1] are summarised in our Newsletter of 1 June 2021.
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